The following words and phrases, when used in
this article, shall, for the purpose of this article, have the following
respective meanings, except where the context clearly indicates a
different meaning:
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 this jurisdiction.
A public utility authorized to furnish natural gas service
in Virginia.
One thousand watts of electricity delivered in a one-hour
period of an electric provider to an actual consumer, except that
in the case of eligible customer-generators (sometimes called "cogenerators")
as defined in § 56-594 of the Code of Virginia, it means
kilowatt hours supplied from the electric grid to such customer-generators
minus the kilowatt hours 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, who
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.
In accordance with § 58.1-3814 of the Code
of Virginia, 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:
[Amended 3-19-2009 by Ord. No. 2009-03]
(1)
Residential consumers. Such tax shall be $1.40 plus
the rate of $0.01509 on each kwh delivered monthly to residential
consumers by a service provider on a per-meter basis, not to exceed
$3 monthly.
(2)
Nonresidential consumers. Such tax on nonresidential
consumers shall be at the rates per month for the classes of nonresidential
consumers, on a per-meter basis, as set forth below:
(a)
Commercial consumers: such tax shall be $1.15
plus the rate of $0.006739 on each kwh delivered monthly to commercial
consumers, not to exceed $100 monthly.
(b)
Industrial consumers: such tax shall be $1.15
plus the rate of $0.006739 on each kwh delivered monthly to industrial
consumers, not to exceed $100 monthly.
B.
Exemptions. The following consumers of electricity
are exempt from the tax imposed by this section: 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 electricity consumer tax to all users who
are subject to the tax and to whom it delivers electricity on a per-meter
basis 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 §§ 58.1-3814F and G and 58.1-2901
of the Code of Virginia. 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. 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 section 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.
In accordance with § 58.1-3814 of the Code
of Virginia, 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 § 58.1-3814J of the Code of Virginia
on a per-meter basis, as follows:
(1)
Residential consumers. Such tax on residential consumers
of natural gas shall be $2.45 plus the rate of $0.183 on CCF delivered
monthly to residential consumers on a per-meter basis, 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
on a per-meter basis as set forth below:
(a)
Commercial consumers: Such tax shall be $2.45
plus the rate of $0.05 on each CCF delivered monthly to commercial
consumers, not to exceed $100 monthly.
(b)
Industrial customers: Such tax shall be $2.45 plus the rate of $0.05
on each CCF delivered monthly to industrial customers, not to exceed
$100 monthly.
[Added 3-19-2009 by Ord. No. 2009-03]
B.
Exemptions. The following consumers of natural gas
shall be exempt from the tax imposed by this section: 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 §§ 58.1-3814H and I and 58.1-2901 of the Code
of Virginia. 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 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.
D.
Computation of bills not on monthly basis. Bills shall
be considered as monthly bills for the purposes of this section 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 punished by a fine or not less than $25. 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.
