[Adopted 6-10-2004]
Pursuant to § 58.1-3814 of the Code
of Virginia, this article shall provide for the taxing of electric
utility services provided to consumers within the boundaries of Northumberland
County, Virginia, and excluding those consumers residing within the
Town of Kilmarnock.
As used in this article, the following terms
shall have the meanings indicated:
The owner or tenant of property used for commercial or industrial
purposes who pays for the utility service for such property.
A person who individually or through agents, employees, officers,
representatives or permittees makes a purchase of electric service.
Exempt from the electric utility tax according to the provisions
of this article.
The owner or tenant of property used primarily for residential
purposes who pays for the electric utility service in or for such
property, including but not limited to apartment houses, trailer parks
and other multiple-family dwellings or accommodations.
Every person engaged in the business of selling electric
utility service to consumers.
There is hereby imposed and levied by Northumberland
County, Virginia, upon each consumer of electric utility service a
tax in the amount of $0.015 per kilowatt hour delivered monthly to
consumers with respect to each electric utility service, provided
that such tax shall not exceed $3 a month per service for residential,
commercial and industrial consumers.
The United States of America, the Commonwealth
of Virginia and political subdivisions, boards, commissions and authorities
thereof and any public safety agency as defined in § 58.1-3813.1[1] of the Code of Virginia are hereby exempt from the payment
of tax imposed and levied by this article.
[1]
Editor's Note: Said section has been repealed
effective 1-1-2007.
A.
A service provider of electric utility service shall
collect the tax from the consumer by adding the tax to the monthly
charge for services. The tax shall, when collected, be stated as a
distinct item separate and apart from the monthly kilowatt-hour used
charge. Until the consumer pays the tax to the service provider, the
tax shall constitute a debt of the consumer to Northumberland County.
If any consumer refuses to pay the tax, the service provider shall
notify Northumberland County. After the consumer pays the tax to the
service provider, the taxes collected shall be deemed to be held in
trust by the service provider until remitted to Northumberland County.
B.
A service provider shall remit monthly to the Treasurer
of Northumberland County the amount of tax billed during the proceding
month to consumers within Northumberland County.
Any consumer failing, refusing or neglecting
to pay the tax imposed and levied by this article and any provider
violating the provisions of the ordinance, and any officer, agent
or employee of any provider violating the provisions hereof, shall
be guilty of a Class 4 misdemeanor. Each failure, refusal, neglect
or violation and each day's continuance shall constitute a separate
offense.
This article was adopted on June 10, 2004, and
shall not become effective until 60 days subsequent to written notice
by certified mail from Northumberland County being received by the
registered agent of the utility billing services that such tax has
been imposed.
