[Adopted 9-25-2000[1]]
[1]
Editor's Note: This ordinance superseded former
Art. III, Utility Tax, adopted 8-8-1984 (Ch. 31 of the 1978 Code),
as amended.
As used in this article, the following terms
shall have the meanings indicated:
The volume of gas at standard pressure and temperature in
units of 100 cubic feet.
[Added 4-23-2007]
The owner or tenant of property used for commercial or industrial
purposes, including the owner of master-metered apartment buildings,
who pays for utility service for that property.
[Added 4-23-2007]
Every person who, individually or through agents, employees,
officers, representatives or permittees, makes a taxable purchase
of electricity in this jurisdiction.
A public utility authorized to furnish natural gas service
in Virginia.
[Added 4-23-2007]
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 their 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 byproducts thereof to
a purchaser for purposes of furnishing heat or light.
[Added 4-23-2007]
The owner or tenant of property used primarily for residential
purposes, including, but not limited to, apartment houses and other
multiple-family dwellings.
Includes every person, whether a public service corporation,
a municipality or a private corporation or not, who sells or furnishes
a utility service.
[Added 4-23-2007]
The person who delivers electricity to a consumer or a gas
utility or pipeline distribution company which delivers natural gas
to a consumer.
[Amended 4-23-2007]
Relates to the larger portion of the use for which electric
or natural gas utility service is furnished.
[Amended 4-23-2007]
A.
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: such tax shall be the greater
of the rate of $0.0151 on each kWh or fraction thereof delivered monthly
to such consumer by a service provider, or 20% times the minimum monthly
charge imposed by the service provider, but in either case not to
exceed $3 monthly.
(2)
Commercial consumers: such tax shall be the greater
of the rate of $0.0125 on each kWh or fraction thereof delivered monthly
to such consumer by a service provider, or 20% times the minimum monthly
charge imposed by the service provider, but in either case not to
exceed $20 monthly.
(3)
Industrial consumers: such tax shall be the greater
of (a) the rate of $0.0185 on each kWh or fraction thereof delivered
monthly to such consumer by a service provider, or 20% times the minimum
monthly charge imposed by the service provider, but in either case
not to exceed $40 monthly.
(4)
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 this jurisdiction shall be in effect.
B.
Exemptions. The following consumers of electricity
are exempt from the tax imposed by this article.
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 this jurisdiction on a monthly
basis. Such taxes shall be paid by the service provider to this jurisdiction
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 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.
(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 this jurisdiction.
D.
Computation of bills not on monthly basis. Bills shall
be considered as 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 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 $10 nor more than $500, or by
imprisonment in jail for not more than 90 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.
[Added 4-23-2007]
A.
In accordance with Code of Virginia § 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 Code of Virginia § 58.1-3814J, as follows:
(1)
Residential consumers. Such tax on residential consumers
of natural gas shall be $1 plus at the rate of $0.133 on CCF delivered
monthly to residential consumers, not to exceed $2.50 per month.
(2)
Nonresidential consumers. Such tax on nonresidential
consumers shall be at the rates per month show 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 $2 plus
the rate of $0.126 on each CCF delivered monthly to commercial consumers,
not to exceed $20 monthly.
(b)
Industrial consumers. Such tax shall be $2 plus
the rate of $0.126 on each CCF delivered monthly to industrial consumers,
not to exceed $50 monthly.
B.
Exemptions. The following consumers of natural gas
shall be exempt from the tax imposed by this section.
(1)
Any public safety agency as defined in Code of Virginia
§ 58.1-3813.
(2)
Any church or religious body entitled to exemption
pursuant to Article 4 of Chapter 36 of § 58.1-3650 et seq.
(3)
The United States of America, 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
remit the same to this jurisdiction on a monthly basis. Such taxes
shall be paid by the service provider to this jurisdiction in accordance
with Code of Virginia § 58.1-3814, Paragraphs H and I, and
Code of Virginia § 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 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 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.
D.
Computation of bills not on monthly basis. Bills shall
be considered as 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:
