[Amended 4-7-1997]
Pursuant to §§ 58.1-3812 and
58.1-3814 of the Code of Virginia, there shall be a tax on persons
purchasing certain utility services to provide revenue for the General
County Fund of Buchanan County, Virginia.
For the purposes of this article, the following
words and phrases shall have the meanings respectively ascribed to
them by this section:
PERSON
Includes individuals, firms, partnerships, associations,
corporations and combinations of individuals of whatever form and
character.
RESIDENTIAL, COMMERCIAL OR INDUSTRIAL
Rate which applies to purchasers of electric, gas and telephone
service in accordance with the purchaser's classification as residential,
commercial or industrial, as designated by the seller of the utility
service within Buchanan County. The phrase "commercial" shall include,
in addition to the normal word usage, buildings having a single meter
for the furnishing of electricity or gas to two or more dwelling units
or having a central telephone switchboard furnishing telephone service
to two or more dwelling units.
SELLER
Includes any organization, firm, cooperative, corporation,
sanitary district, municipality or any other provider of the utility
service covered herein of whatever nature or type of organization;
the same may be and shall specifically include all suppliers and sellers
of utility services contemplated in §§ 58.1-3812 and
58.1-3814 of the Code of Virginia, as amended.
UTILITY SERVICE
Includes local exchange telephone service, electric and gas
service furnished within Buchanan County.
The County Treasurer is charged with the power
and duty of collecting the taxes imposed and levied under this article
from the sellers of the utility service.
The County Treasurer may prescribe forms for
the filing of any report or the payment of any funds set forth in
this article.
The County Treasurer may extend, for good cause
shown, the time of filing any return required to be filed by the provisions
of this article; provided, however, that no such extension shall exceed
a period of 90 days.
The United States of America, diplomatic personnel
exempted by the laws of the United States, the state and the political
subdivisions, boards, commissions and the authorities and agencies
thereof, churches and residences of ministers owned by a religious
body and any public service agency as defined in § 58.1-3813
and pursuant to § 58.1-3812D of the Code of Virginia, as
amended, are hereby exempt from the payment of the tax imposed and
levied by this article with respect to the purchase of utility services
used by such agencies.