[Added 10-10-2000 by Ord. No. 00-16]
For the purposes of this article, the following words or phrases shall have the meanings respectively ascribed to them by this section:
CCF
The volume of gas at standard pressure and temperature in units of 100 cubic feet.
CONSUMER
Every person who, individually or through agents, employees, officers, representatives or permittees, makes a taxable purchase of electricity or natural gas services in the city.
GAS UTILITY
A public utility authorized to furnish natural gas service in Virginia.
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.
A. 
Imposition of tax.
(1) 
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:
(a) 
Residential consumers. Such tax shall be $1.40 plus the rate of $0.015094 on each kWh delivered monthly to residential consumers by a service provider, not to exceed $3 monthly.
(b) 
Nonresidential consumers. Such tax on nonresidential consumers shall be at the rates per month for the classes of nonresidential consumers as set forth below:
[1] 
Commercial consumers. Such tax shall be $2.29 plus the rate of $0.013669 on each kWh delivered monthly to commercial consumers, not to exceed $60 monthly.
[2] 
Industrial consumers. Such tax shall be $2.29 plus the rate of $0.013669 on each kWh delivered monthly to industrial consumers, not to exceed $60 monthly.
(2) 
The conversion of tax pursuant to this article 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 the City shall be in effect.
B. 
Exemptions. The United States of America, the Commonwealth and the political subdivisions thereof including the city, are exempt from the tax imposed herein.
C. 
Billing, collection and remittance of tax.
(1) 
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 City on a monthly basis. Such taxes shall be paid by the service provider to the City in accordance with Va. Code § 58.1-3814F 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 City 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 the city.
(2) 
Any tax paid by the consumer to the service provider shall be deemed to be held in trust by such provider until remitted to the city.
D. 
Computation of bills not on monthly basis. Bills shall be considered monthly bills for the purposes of this article 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 two;
(2) 
A monthly tax will be calculated using the rates set forth above;
(3) 
The tax determined by Subsection D(2) shall be multiplied by two;
(4) 
The tax in Subsection D(3) may not exceed twice the monthly "maximum tax."
A. 
Imposition of tax. 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 § 58.1-3814J, as follows:
(1) 
Residential consumers. Such tax on residential consumers of natural gas shall be $2.45 plus the rate of $0.0920 on 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 consumers. Such tax shall be $4 plus the rate of $0.0840 on each CCF delivered monthly to commercial consumers, not to exceed $60 monthly.
(b) 
Industrial consumers. Such tax shall be $4 plus the rate of $0.0840 on each CCF delivered monthly to industrial consumers, not to exceed $60 monthly. The conversion of tax pursuant to this article 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 the City shall be in effect.
B. 
Exemptions. The United States of America, the Commonwealth and the political subdivisions thereof including the City are exempt from the tax imposed herein.
C. 
Billing, collection and remittance of tax.
(1) 
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 City on a monthly basis. Such taxes shall be paid by the service provider to the City in accordance with Virginia Code § 58.1-3814H and I and Virginia Code § 58.1-2901. If any consumer receives and pays for natural gas billed but refuses to pay the tax imposed by this section, the service provider shall notify the City 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 the city.
(2) 
Any tax paid by the consumer to the service provider shall be deemed to be held in trust by such provider until remitted to the city.
D. 
Computation of bills not on monthly basis. Bills shall be considered monthly bills for the purposes of this article 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 two;
(2) 
A monthly tax will be calculated using the rates set forth above;
(3) 
The tax determined by Subsection D(2) shall be multiplied by two;
(4) 
The tax in Subsection D(3) may not exceed twice the monthly "maximum tax."
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 subject to the penalties provided in Chapter 1, General Provisions, Article II. 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.