[HISTORY: Adopted by the Board of Supervisors of Amelia County as indicated in article histories. Amendments noted where applicable.]
[Adopted 6-14-1982]
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
For each and every calendar tax year, beginning on the first day of January and ending on the following 31st day of December, until otherwise changed, there is hereby levied upon any telephone or telegraph company, as defined by § 58.1-2600 Code of Virginia 1950, as amended, and upon every corporation providing heat, light, and power within the County, as defined by Article 10, Chapter 12, Title 58, Code of Virginia 1950, as amended,[1] for the privilege of doing business within the County of Amelia, a license tax equal to 1/2 of 1% of the gross receipts derived from such business in the County, and the following shall be applicable to such tax.
[1]
Editor's Note: Title 58 of the Code of Virginia was repealed by Acts 1984, c. 675.
As used in this article, the following terms shall have the meanings indicated:
GROSS RECEIPTS
The gross receipts derived from business within the County included in the total gross receipts utilized by the State Corporation Commission in making assessments under §§ 58-582 and 58-610 of the Code of Virginia 1950, as amended.[1]
[1]
Editor's Note: Title 58 of the Code of Virginia was repealed by Acts 1984, c. 675.
Gross receipts shall be ascertained as of the 31st day of December of each year, and the tax for the current calendar tax year shall be based on receipts for the preceding calendar tax year.
The tax due hereunder shall be assessed on or before February 15 of each calendar tax year.
The tax assessed hereunder shall be due and payable to the Treasurer of the County on or before the first day of June following the date on which the taxes are assessed.
Any company, person or corporation failing to pay such taxes into the County Treasury within the time herein prescribed shall incur a penalty thereon of 10% as provided by § 58-847 of the Code of Virginia 1950, as amended,[1] and interest thereon of 10% per annum, as provided by § 58-847 of the Code of Virginia 1950, as amended.
[1]
Editor's Note: Title 58 of the Code of Virginia was repealed by Acts 1984, c. 675.
This article shall be effective for the calendar tax year beginning January 1, 1983.
[Adopted 7-16-2003]
A. 
This article is to be known as the "Amelia County Consumer Utility Tax Ordinance" and is based upon § 58.1-3814, Code of Virginia 1950, as amended.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
B. 
In accordance with § 58.1-3814, Code of Virginia 1950, as amended, effective January 1, 2000, there is here by imposed and levied a monthly tax on each purchase of electricity, natural gas and local telecommunications service delivered to consumers by a service provider.
C. 
Notwithstanding any other ordinance or other enactment heretofore adopted and currently in force in Amelia County, the following is hereby adopted and ordained to be effective as set forth herein below.
As used in this article, the following terms shall have the meanings indicated:
CCF
The volume of gas at standard pressure and temperature in units of 100 cubic feet.
COMMERCIAL OR INDUSTRIAL CONSUMER
The owner or tenant of property used for commercial or industrial purposes including the owner of master-metered apartment buildings or manufactured home parks who pays utility service for said property.
CONSUMER
Every person who, individually or through agents, employees, officers, representatives or permittees, makes a taxable purchase of electricity, natural gas or local telecommunications services in Amelia County.
GAS UTILITY
A public utility authorized to furnish natural gas service in Virginia.
KILOWATT HOURS (KWH) DELIVERED
One thousand watts of electricity delivered in a one hour period by an electric provider to an actual consumer, except that in the case of eligible customer-generators as defined in § 56-594, Code of Virginia, it means KWH supplied from the electric grid to such customer-generators, minus the KWH generated and fed back to the electric grid by such customer generators.
PERSON
Any individual, corporation, company or other entity.
PIPELINE DISTRIBUTION COMPANY
A corporation other than a pipeline transmission company which transmits, by means of a pipeline, natural gas, manufactured gas or crude petroleum and the products or by-products thereof to a purchaser for purposes of furnishing heat or light.
RESIDENTIAL CONSUMER
The owner or tenant of property used primarily for residential purposes, including but not limited to apartment houses and other multifamily dwellings.
SERVICE PROVIDER
A person who, within the boundaries of Amelia County, delivers electricity to a consumer, a gas utility or pipeline distribution company which delivers natural gas to a consumer, or is engaged in the business of selling local telecommunications services.
USED PRIMARILY
Relates to the larger portion of the use for which electric, natural gas, or telecommunications utility service is furnished.
A. 
Residential consumers. Such tax shall be 20% times the minimum monthly charge imposed by the service provider plus the rate of $0.016923 on each KWH delivered monthly to residential consumers by the service provider not to exceed $2.75 monthly.
B. 
Commercial/industrial consumers. Such tax shall be 20% times the minimum monthly charge imposed by the service provider plus the rate of $0.015564 on each KWH delivered monthly, not to exceed $5 monthly.
C. 
Billing, collection and remittance of tax. The service provider shall bill the electricity consumer tax to all users who are subject to the tax and to whom it delivers electricity and shall remit the same to Amelia County on a monthly basis. Such taxes shall be paid by the service provider to Amelia County in accordance with § 58.1-3814, Subsections F and G, and § 58.1-2901 of the Code of Virginia 1950, as amended. If any consumer receives and pays for electricity but refuses to pay the tax imposed by this section, the service provider shall notify Amelia County of the name and address of such consumer. If any consumer fails to pay a bill issued by a service provider, including the tax imposed by this section, the service provider must follow its normal collection procedures and upon collection of the bill or any part thereof must apportion the net amount collected between the charge for electric service and the tax and remit the tax portion to Amelia County.
A. 
Residential consumers. Such tax on residential consumers of natural gas shall be 20% times the minimum monthly charge imposed by the service provider plus the rate of $0.1867 per CCF delivered monthly to residential consumers, not to exceed $2.75 monthly.
B. 
Commercial/industrial consumers. Such tax shall be 20% times the minimum monthly charge imposed by the service provider plus the rate of $0.15566 on each CCF delivered monthly to commercial/industrial consumers, not to exceed $5 monthly.
C. 
Billing, collection and remittance of tax. The service provider shall bill the natural gas utility tax to all users who are subject to the tax and to whom it delivers natural gas and shall remit the same to Amelia County on a monthly basis. Such taxes shall be paid by the service provider to Amelia County in accordance with § 58.1-3814, Subsections H and I, and § 58.1-2905 of the Code of Virginia 1950, as amended. If any consumer receives and pays for natural gas but refuses to pay the tax imposed by this section the service provider shall notify Amelia County of the name and address of such consumer. If any consumer fails to pay a bill issued by a service provider, including the tax imposed by this section, the service provider must follow its normal collection procedures and upon collection of the bill or any part thereof must apportion the net amount collected between the charge for natural gas service and the tax and remit the tax portion to Amelia County.
A. 
Local telephone service. There is hereby imposed and levied by the County of Amelia upon each purchaser of nonmobile telephone utility service a tax in the amount of 20% of the charge, exclusive of any federal tax thereon, made by the seller against the purchaser of that utility service. Such tax, in every case, shall be collected by the seller for the use of the County at the time the purchase price of such charge shall become due and payable under the agreement between the purchaser and seller.
(1) 
Residential consumers. If any monthly bill submitted by the seller for residential utility service shall exceed $13.75, there shall be no tax computed on that portion exceeding $13.75.
(2) 
Commercial/industrial consumers. If any monthly bill submitted by the seller for commercial or industrial telephone utility service exceeds $25, there shall be no tax computed on that portion exceeding $25.
B. 
Mobile local telecommunications services. There is here by imposed and levied by the County upon each and every taxable purchase by a mobile service consumer of mobile local telecommunication service, if the mobile service consumer's service address is located in the County, a tax in the amount of 10% of the gross monthly charge to such consumer of the mobile local telecommunication service, but shall not be applicable to any amount so charged in excess of $30 per month for each mobile service consumer.
(1) 
An exemption is hereby provided from the tax imposed by this section for any entity which comes within the definition of public safety answering point, as defined in Code of Virginia 1950, as amended, § 58.1-1730.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
(2) 
The mobile service provider of mobile local telecommunication service shall collect the tax from the mobile service consumer by adding the tax to the monthly gross charge for such services. The tax shall, when collected, be stated as a distinct item separate and apart from the monthly gross charge. Until the mobile service consumer pays the tax to the mobile service provider, the tax shall constitute a debt of such consumer to the County. If any mobile service consumer refuses to pay the tax, the mobile service provider shall notify the County. After the mobile service consumer pays the tax to the mobile service provider, the taxes collected shall be deemed to be held in trust by the mobile service provider until remitted to the County.
(3) 
The mobile service provider shall remit monthly to the County the amount of tax billed during the preceding month to mobile service consumers with a service address in the County.
(4) 
Any mobile service consumer shall be entitled to a refund from the County equal to the amount of any tax the mobile service consumer paid to a jurisdiction outside of the commonwealth if such tax was legally imposed in such other jurisdiction; however, the amount of credit or refund shall not exceed the tax paid to the County on such purchase.
(5) 
As used in this section, unless the context clearly requires otherwise, the following terms shall have the meanings indicated:
AFFILIATED GROUP
Shall have the same meaning ascribed to it in the Code of Virginia 1950, as amended, § 58.1-3703, Subsection C10, except, for purposes of this section, the word "entity" shall be substituted for the word "corporation" whenever it is used in that section.
BAD DEBTS
Any portion of a debt related to a sale of mobile local telecommunication services, the gross charges for which are not otherwise deductible or excludable, that has become worthless or uncorrectable, as determined under applicable federal income tax standards. If the portion of the debt deemed to be bad is subsequently paid, the mobile service provider shall report and pay the tax on that portion during the reporting period in which the payment is made.
CONSUMER
A person whom, individually or through agents, employees, officers, representatives, or permittees, makes a taxable purchase of mobile local telecommunication services.
ENHANCED SERVICES
Services that employ computer-processing applications to act on the format, code, or protocol or similar aspects of the information transmitted; provide additional, different, or restructured information; or involve interaction with stored information.
GROSS CHARGE
Subject to the exclusions of this section, the amount charged or paid for the taxable purchase of mobile local telecommunication services. However, "gross charge" shall not include the following:
(a) 
Charges or amounts paid that vary based on the distance and/or elapsed transmission time of the communication that are separately stated on the consumer's bill or invoice.
(b) 
Charges or amounts paid for customer equipment, including such equipment that is leased or rented by the customer from any source, if such charges or amounts paid are separately identifiable from other amounts charged or paid for the provision of mobile local telecommunication services on the service provider's books and records.
(c) 
Charges or amounts paid for administrative services, including, without limitations, service connection and reconnection, late payments, and roamer daily surcharges.
(d) 
Charges or amounts paid for special features that are not subject to taxation under Section 4251 of the Internal Revenue Code of 1986, as amended.
(e) 
Charges or amounts paid that are:
[1] 
The tax imposed by Section 4251 of the Internal Revenue Code of 1986, as amended; or
[2] 
Any other tax or surcharge imposed by statute, ordinance or regulatory authority.
(f) 
Bad debts.
MOBILE LOCAL TELECOMMUNICATION SERVICE
Any two-way mobile or portable local telecommunication service, including cellular, mobile, radio, telecommunication service and specialized mobile radio.
MOBILE SERVICE CONSUMER
A person having a telephone number for mobile local telecommunication service who has made a taxable purchase of such service or on whose behalf another person has made a taxable purchase of such service.
MOBILE SERVICE PROVIDER
Every person engaged in the business of selling mobile local telecommunication services to consumers.
SERVICE ADDRESS
In the case of mobile telephones, maritime systems, air-to-ground systems and the like, the location of the subscriber's primary use of the telecommunication equipment within the licensed service area. A mobile service provider may obtain a signed statement from a consumer indicating which county, city or town within the licensed service area is the location of the consumer's primary use of the telecommunication equipment. A mobile service provider shall be entitle to rely absolutely on a consumer's signed statement and shall remit the taxes collected to the county, city or town identified by the consumer. In the absence of a signed statement by a consumer, a mobile service provider shall identify the county, city or town based on any other reasonable method, including, without limitation, the consumer's billing address, service address, or telephone number within the licensed service area.
TAXABLE PURCHASE
The acquisition of mobile local telecommunication services for consumption or use; however, taxable purchase does not include the provision of mobile local telecommunications among members of an affiliated group of entities by a member of the group for their own exclusive use and consumption and the purchase of mobile local telecommunications for resale in the subsequent provision of telecommunications, including, without limitation, carrier access charges, right of access charges, and charges for use of intercompany facilities; however, the acquisition of mobile local telecommunications by a provider of enhanced services is not the purchase of telecommunications for resale, even when the cost of the mobile local telecommunications is separately stated to the purchaser of the enhanced services, as long as the primary object of the purchase of the mobile local telecommunications by the provider is for the provision of enhanced services and not such telecommunications. A person may make tax-free purchases of mobile local telecommunications for resale if the person provides to the mobile service provider a sworn affidavit indicating that the person's purchases are nontaxable sales for resale.
C. 
Pay phones. The tax imposed and levied on purchasers with respect to local exchange telephone service shall apply to all charges made from local exchange telephone service, except local messages which are paid for by inserting coins into coin-operated telephones.
D. 
Flat-rate service. With respect to flat-rate service, the tax shall apply only to the amount payable for local area service and shall not apply to any specific charge for calls to points outside the local free phoning area or to any general charge or rate differential payable for the privilege of calling points outside the County and local area.
E. 
Message-rate service. When purchasers of telephone service are charged on a message-rate basis, the tax shall apply only to the basic charge for such service and shall not apply to any charge for additional message units.
F. 
Billing, collection and remittance of tax. The service provider shall bill the telecommunications consumer tax to all users who are subject to the tax and to whom it delivers telecommunications and shall remit the same to Amelia County on a monthly basis. Such taxes shall be paid by the service provider to Amelia County. If any consumer receives and pays for telecommunications but refuses to pay the tax imposed by this section, the service provider shall notify Amelia County of the name and address of the consumer. If any consumer fails to pay issued by a service provider, including the tax imposed by this section, the service provider must follow its normal collection procedures and upon collection of the bill or any part thereof must apportion the net amount collected between the charge for telecommunications service and the tax and remit the tax portion to Amelia County.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
Pursuant to this article the monthly KWH and CCF delivered shall not be effective before the first meter reading after December 31, 2000, prior to which time the tax previously imposed by Amelia County shall be in effect.
Any utility tax paid by the consumer to the service provider shall be deemed to be held in trust by such provider until remitted to Amelia County.
Bills shall be considered as monthly bills for the purpose of this article if submitted 12 times per year of approximately one month each. Accordingly, the tax for a bimonthly bill shall be determined as follows:
A. 
The KWH/CCF will be divided by two;
B. 
A monthly tax will be calculated using the rates set forth above;
C. 
The tax determined by Subsection B shall be multiplied by two; and
D. 
The tax in Subsection C may not exceed twice the monthly maximum tax.
Each and every seller shall keep complete records showing all purchases in the County of Amelia, which records shall show the price charged against purchaser with respect to each purchase, the date thereof, and the date of payment thereof, and the amount of tax imposed hereunder, and such record shall be kept open for inspection by the duly authorized agents of the County of Amelia at reasonable times, and the duly authorized agents of the County of Amelia shall have the right, power and authority to make such transcripts thereof during such times as they may desire.
The United States of America, the State of Virginia, and the political subdivisions, boards, commissions and authorities thereof are hereby exempted from the payment of the tax imposed and levied by this article with respect to the purchase of utility services used by such governmental agencies.
The Treasurer of Amelia County is charged with the authority and responsibility to enforce the provisions of this article. The Treasurer is authorized to make and establish such rules and regulations not inconsistent with this article or the Code of Virginia for the enforcement of the provisions of this article.
When the tax charged shall be a fraction of a cent, the charge shall be rounded off to the nearest whole cent.
If a court of competent jurisdiction shall find any portion of this article to be unconstitutional, such finding shall not render other portions unconstitutional, and for such purpose the parts of this article shall be deemed to be severable.
Any consumer of electricity, natural gas, or telecommunications failing, refusing or neglecting to pay the tax imposed and levied under this article, and any officer, agent or employee of any service provider violating the provisions of this article shall, upon conviction thereof, be punished by a fine of no more than $100. Each such failure, refusal, neglect or violation shall constitute a separate offense. Such conviction shall not relieve an person from the payment, collection and remittance of the tax as provided in this article.
This article was duly considered, following a required public hearing held on July 16, 2003, and adopted by the County of Amelia Board of Supervisors at its regular meeting held on July 16, 2003.