[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II)]
This article is enacted pursuant to authority contained in the Code of Virginia, § 58.1-3814, as amended.
[Added 6-8-1972; amended 10-30-2000]
The following words and phrases, when used in this article in relation to utility taxes, shall for the purposes of this article have the following respective meanings except where the context clearly indicates a different meaning:
The volume of gas at standard pressure and temperature in units of 100 cubic feet.
Every person who, individually or through agents, employees, officers, representatives or permittees, makes a taxable purchase of electricity or natural gas services in this jurisdiction.
A public utility authorized to furnish natural gas service in Virginia.
Means 1,000 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 (sometimes called cogenerators) as defined in Code of Virginia, § 56-594, 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.
Any individual, corporation, company or other entity.
A person, 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.
The owner or tenant of property used primarily for residential purposes, including but not limited to, apartment houses and other multiple-family dwellings.
A person who delivers electricity to a consumer or a gas utility or pipeline distribution company which delivers natural gas to a consumer.
Relates to the larger portion of the use for which electric or natural gas utility service is furnished.
A.
Levy. In accordance with Code of Virginia, § 58.1-3814, effective January 1, 2001, there is hereby imposed and levied a monthly tax on each purchase of electricity delivered to consumers by a service provider, classified as determined by such provider as follows:
(1)
Residential consumers and nonresidential consumers: Such tax shall be $0.50 plus the rate of $0.003 on each KWH delivered monthly to residential consumers and nonresidential consumers by a service provider not to exceed $3 monthly for any residential consumer nor to exceed 20% of the total bill to nonresidential consumers.
(2)
The conversion of tax pursuant to this section to monthly KWH delivered shall not be effective before the first meter reading after December 31, 2000, prior to which time the tax previously imposed by this jurisdiction shall be in effect.
B.
Exemptions. The following consumers of electricity are exempt from the tax imposed herein:
(1)
The United States of America, the commonwealth and the political subdivisions thereof, including this jurisdiction.
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 the Treasurer of the Town on a monthly basis. Such taxes shall be paid by the service provider to this jurisdiction in accordance with Code of Virginia, § 58.1-3814, Subsections F and G, and Code of Virginia, § 58.1-2901. If any consumer receives and pays for electricity but refuses to pay the tax imposed by this section, the service provider shall notify the Treasurer of the Town 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 this jurisdiction. Any tax paid by the consumer to the service provider shall be deemed to be held in trust by such provider until remitted to this jurisdiction. Such remittance shall be done before the last day of the calendar month following the month the tax was received by the service provider.
D.
Computation of bills not on monthly basis. Bills shall be considered as monthly bills for the purposes of this section if submitted 12 times per year of approximately one month each. Accordingly, the tax for a bimonthly bill (approximately 60 days) shall be determined as follows:
A.
In accordance with Code of Virginia, § 58.1-3814, there is hereby imposed and levied a monthly tax on each purchase of natural gas delivered to consumers by pipeline distribution companies and gas utilities classified by "class of consumers" as such term is defined in Code of Virginia, § 58.1-3814J, as follows:
(1)
Residential consumers and nonresidential consumers: Such tax shall be $0.50 plus the rate of $0.03 on each CCF delivered monthly to the residential and nonresidential consumer by a service provider, provided the total monthly shall not exceed $3 per month for residential consumers nor exceed 20% of the total bill to nonresidential consumers.
(2)
The conversion of tax pursuant to this section to monthly CCF delivered shall not be effective before the first meter reading after December 31, 2000, prior to which time the tax previously imposed by this jurisdiction shall be in effect.
B.
Exemptions. The following consumers of natural gas shall be exempt from the tax imposed herein:
(1)
The United States of America, the commonwealth and the political subdivisions thereof, including this jurisdiction.
C.
Billing, collection and remittance of tax. The service provider shall bill the natural gas consumer tax to all users who are subject to the tax and to whom it delivers natural gas and shall remit the same to the Treasurer of the Town. Such taxes shall be paid by the service provider to this jurisdiction in accordance with Code of Virginia, § 58.1-3814, Subsections F and G, and Code of Virginia, § 58.1-2901. If any consumer receives and pays for natural gas but refuses to pay the tax imposed by this section, the service provider shall notify the Treasurer of the Town of this jurisdiction 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 and the tax and remit the tax portion to this jurisdiction. Any tax paid by the consumer to the service provider shall be deemed to be held in trust by such provider until remitted to this jurisdiction. Such remittance shall be done before the last day of the calendar month following the month the tax was received by the service provider.
D.
Computation of bills not on monthly basis. Bills shall be considered as monthly bills for the purposes of this section if submitted 12 times per year of approximately one month each. Accordingly, the tax for bimonthly bill (approximately 60 days) shall be determined as follows:
It shall be the duty of every seller in acting as the tax collecting medium or agency for the Town to collect from the purchaser for the use of the Town the tax hereby charged, and the taxes collected during each calendar month shall be reported by each seller to the Town Treasurer and each seller shall remit the amount of tax shown by such report to have been collected by the Town Treasurer on or before the last day of the first calendar month thereafter, together with the name and address of any purchaser who has refused to pay his tax. The required reports shall be in the form prescribed by the Town Treasurer. The tax levied or imposed under this article with respect to the purchase of any utility service shall become effective on charges first appearing on bills rendered on July 1, 1972, and thereafter.
Each and every seller shall keep complete records showing all purchases in the Town, which records shall show the price charged against each purchaser with respect to each purchase, the date thereof, and the date of payment thereof, and the amount of tax imposed hereunder, and such records shall be kept open for inspection by the duly authorized agents of the Town at reasonable times, and the duly authorized agents of the Town shall have the right, power and authority to make transcripts thereof.
The United States of America, the state 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 tax hereby imposed and levied shall not apply to the purchase of bottled gas.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II)]
Any purchaser failing, refusing or neglecting to pay the tax imposed or levied by this article and any seller violating the provisions of this article shall be guilty of a misdemeanor and shall be punished by a fine of not more than $500 or by confinement in jail for not more than 30 days or by both such fine and confinement in jail. Each failure, refusal, neglect or violation and each day's continuance thereof shall constitute a separate offense. Such conviction shall not relieve any person from the payment, collection and remittance of such tax as provided in this article.