[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:
The volume of gas at standard pressure and temperature in
units of 100 cubic feet.
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.
A public utility authorized to furnish natural gas service
in Virginia.
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.
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:
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:
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.
