[Adopted 10-31-2000[1]]
[1]
Editor's Note: This ordinance provided that
it take effect 1-1-2001, with the tax imposed hereby not levied until
7-1-2001.
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 natural gas at standard pressure and temperature
in units of 100 cubic feet.
The owner or tenant of property used for commercial, industrial
and all other nonresidential purposes, who pays for utility service
for said property.
A quantity of electricity, measured in units of 1,000 watt-hours.
A watt-hour is 1 watt of electricity delivered for one hour.
The amount of gas or electricity actually delivered by a
seller to a purchaser, or the amount actually charged by a provider
for other covered services, during a calendar month. Bills shall also
be considered monthly bills if submitted by a seller to a purchaser
12 times per year covering approximately equal periods of time. To
the extent that a seller measures, delivers or bills for gas, electricity
or other taxable monthly service on a billing cycle other than monthly,
as defined above, then the monthly charge or amount delivered for
purposes of calculating the tax due for each month contained in the
billing cycle shall be the whole charge or amount for the entire billing
cycle, divided by the number of months contained in the billing cycle.
Includes every person who purchases a utility service and
shall be deemed to include any consumer of such services, whether
an individual, corporation or other entity.
The owner or tenant of private residential property who pays
for utility service in or for said property, including, but not limited
to, apartment houses and other multifamily dwellings.
Includes every person who sells or furnishes a utility service.
Includes electrical service and gas service furnished within
the boundaries of Warren County.
A.
Electric utility tax. There is hereby imposed and,
beginning July 1, 2001 and thereafter levied by the County of Warren
upon each and every purchaser of electric utility service a tax in
the minimum amount of $1.40 per month plus $0.015 per kilowatt hour
(kwh) with a maximum tax total of $3 per month delivered monthly to
residential purchasers; and a tax in the minimum amount of $2.29 per
month plus $0.0047223 per kilowatt hour (kwh) on the first 5,300 kilowatt
hours (kwh) delivered, then $0.0009433 on the balance, delivered monthly
to commercial or industrial purchasers. In the case of any apartment
house or other multifamily dwelling which is supplied electricity
through one or more master meters, each dwelling unit shall be taxed
at $3 monthly, or at $0.015 multiplied by the total number of kilowatt
hours delivered to the master meter and divided by the total number
of units served, whichever is less.
B.
Natural gas utility tax. There is hereby imposed and,
beginning July 1, 2001, and thereafter, levied by the County of Warren
upon each and every purchaser of natural gas utility service a tax
in the amount of $0.22 on each CCF delivered monthly to residential
purchasers, not to exceed $3 monthly, and $0.16 on each CCF delivered
monthly to commercial or industrial purchasers, not to exceed a maximum
of 800 CCF.
