[Amended 10-25-2000]
As used in this article, the following terms
shall have the meanings indicated:
CONSUMER
Every person who, individually or through agents, employees,
officers, representatives or permitees, makes a taxable purchase of
electricity or natural gas services in this jurisdiction.
GAS UTILITY
A public utility authorized to furnish natural gas service
in Virginia.
CCF
The volume of gas at standard pressure and temperature in
units of 100 cubic feet.
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 (sometimes called "cogenerators"),
as defined in Virginia Code, § 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.
PERSON
Any individual, corporation, company or other entity.
PIPELINE DISTRIBUTION COMPANY
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.
RESIDENTIAL CONSUMER
The owner or tenant of property used primarily for residential
purposes, including but not limited to apartment houses and other
multiple-family dwellings.
SERVICE PROVIDER
A person who delivers electricity to a consumer or a gas
utility or pipeline distribution company which delivers natural gas
to a consumer.
USED PRIMARILY
Relates to the larger portion of the use for which electric
or natural gas utility service is furnished.
[Amended 6-26-1985; 9-13-1989; 3-11-1992; 2-12-2014]
A. An E-911 local user fee to each local exchange carrier
user is hereby adopted. The purpose of this fee is to allow for the
implementation of the Enhanced 911 Emergency Telephone System. The
fee shall be as prescribed by ordinance of the Board of Supervisors.
B. The local user fee for Star Tannery area residents
served by the Shenandoah Telephone Company shall be as established
by the Shenandoah County E-911 Emergency Telephone System Ordinance,
as prescribed in a joint agreement pursuant to Code of Virginia, § 58.1-3813.1.
It shall be the duty of every seller in acting
as the tax collecting medium or agency for the County to collect from
the purchaser for the use of the County the tax hereby imposed and
levied at the time of collecting the purchase price charged. The taxes
collected during each calendar month shall be reported by each seller
to the Commissioner of Revenue. Each seller shall remit the amount
of tax shown by said report to have been collected by the County 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 Commissioner of Revenue.