[Adopted 9-12-1984 as Ch. 9, Art. IX, of the 1984 Frederick
County Code]
[Amended 10-25-2000]
As used in this article, the following terms
shall have the meanings indicated:
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.
A public utility authorized to furnish natural gas service
in Virginia.
The volume of gas at standard pressure and temperature in
units of 100 cubic feet.
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.
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.
Consumer taxes.
[Amended 10-25-2000]
(1)
Electric utility consumer tax.
(a)
Levy. In accordance with Virginia Code, § 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.
[2]
Nonresidential consumers.
[a]
Such tax on nonresidential consumers
shall be $0.30 per month plus $0.0024 per kilowatt hour (KWH) on the
first 700 KWH delivered per month then $0.0015928 on the balance.
[b]
Nonmetered charges will carry a
tax at the rate of 0.04 times the nonmetered charge per month.
[c]
In the case of any apartment house or other multiple-family
dwelling using electric service through a master meter, the tax shall
be equal to the sum of $3 multiplied by the number of dwelling units
served.
[Amended 9-12-2018]
[3]
The conversion of tax pursuant to this subsection
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 by this § 155-34A(1): the United States of America, the commonwealth and the political subdivisions thereof, including this jurisdiction.
[Amended 9-12-2018]
(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 report the same to the Commissioner of the Revenue for the County
on a monthly basis on forms provided by the Commissioner. Such taxes
shall be paid by the service provider to the Treasurer in accordance
with Virginia Code, § 58.1-3814, Paragraphs F. and G., and
Virginia Code, § 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 Commissioner of the Revenue
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 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 subsection
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:
[1]
The KWH will be divided by 2;
[2]
A monthly tax will be calculated using the rates
set forth above;
[3]
The tax determined by Subsection A(1)(d)[2] shall be multiplied by 2;
[4]
The tax in Subsection A(1)(d)[3] may not exceed twice the monthly maximum tax.
(2)
Local Natural Gas Utility Consumer Tax.
(a)
In accordance with Virginia Code, § 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 Virginia Code, § 58.1-3814 J., as follows:
[1]
Residential consumers. Such tax on residential
consumers of natural gas shall be 0.04 times any nonmetered charges
plus the rate of $0.055 on each CCF, delivered monthly to residential
consumers, not to exceed $3 per month.
[2]
Nonresidential consumers. Such tax on nonresidential
consumers shall be at the rates per month shown for each CCF delivered
by a pipeline distribution company or a gas utility for the classes
as set forth below:
[a]
Commercial, industrial, interrupted
and transportation consumers. Such tax shall be 0.04 times any non-metered
charges plus the rate of $0.04 on the first 1,000 CCF delivered monthly
to commercial consumers plus $0.033 for the next 29,000 CCF, and $0.025
for all CCF over 30,000.
[b]
In the case of any apartment house
or other multiple-family dwelling using gas service through a master
meter, the tax shall be equal to the sum of $3 multiplied by the number
of dwelling units served.
[3]
The conversion of tax pursuant to this subsection
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 by this § 155-34A(2): the United States of American, 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 report the same to the Commissioner of the Revenue for the County
on forms provided by the Commissioner on a monthly basis. Such taxes
shall be paid by the service provider to the Treasurer in accordance
with Virginia Code, § 58.1-3814, Paragraphs F. and G., and
Virginia Code, § 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 Commissioner of the Revenue
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 party 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 subsection
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:
[1]
The CCF will be divided by 2;
[2]
A monthly tax will be calculated using the rates
set forth above;
[3]
The tax determined by Subsection A(2)(d)[2] shall be multiplied by 2;
[4]
The tax in Subsection A(2)(d)[3] may not exceed twice the monthly maximum tax.
(3)
Telephone service tax. There is hereby imposed and
levied by the County upon each and every purchaser of local exchange
telephone service a tax in the amount of 4% of the charge (exclusive
of any federal or state tax thereon) made by the seller against the
purchaser with respect to each line, which tax in every case shall
be collected by the seller from the purchaser and shall be paid by
the purchaser unto the seller for the use of the County at the time
the purchase price or such charge shall become due and payable under
the agreement between the purchaser and the seller.
[Added 12-13-2006]
B.
The tax hereby imposed and levied on purchases with
respect to local exchange telephone service shall apply to all charges
made for local exchange telephone service, except local messages which
are paid for by inserting coins in coin-operated telephones. A cap
on the telephone service tax in the amount of $450 is hereby established.
[Amended 12-9-1992]
[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.[1]
[1]
Editor's Note: Section 58.1-3813.1 was repealed
by Acts 2006, c. 780, cl. 2, effective 1-1-2007. See now § 58.1-1730.
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.
A.
Each and every seller shall keep complete records
showing all purchases in the County, which records shall show the
price charges against each purchase with respect to each purchase,
the date thereof and the date of payment thereof and the amount of
tax imposed hereunder. Such records shall be kept open for inspection
by the duly authorized agents of the County at reasonable times, and
the duly authorized agents of the County shall have the right, power
and authority to made transcripts thereof.
B.
Penalties. Any consumer of electricity or natural
gas 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 not less than $1,000 nor more than
$2,500, or by imprisonment in jail for not more than 360 days, or
by both such fine and imprisonment. Each such failure, refusal, neglect
or violation shall constitute a separate offense. Such conviction
shall not relieve any person from the payment, collection and remittance
of the tax as provided in this article.
A.
The United States of America, the Commonwealth 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.
