Pursuant to §§ 58.1-3812 and 58.1-3814 of the Code of Virginia, as amended, the
Town Council for the Town of Stanley, Virginia, hereby establishes
a tax levy on consumers of utility services in the amounts and under
the provisions and conditions as hereinafter set forth.
The following words and phrases shall, when
used in this article, have the following respective meanings, except
where the context clearly indicates a different meaning:
COMMERCIAL OR INDUSTRIAL USER
The owner or tenant of property used for commercial or industrial
purposes, including the owner of master metered apartment buildings,
who pays for utilities service for said property, except that, with
respect to local telephone service, such term shall include any person
furnished service classified as "business" under tariffs filled with
the State Corporation Commission.
CONSUMER
Includes every person who purchases a utility service.
PERSON
Includes individual firms, partnerships, associations, corporations
and combination of individuals of whatever form and character.
RESIDENTIAL USER
The owner or tenant of private residential property or a
tenant of an apartment who pays for utility service in or for said
property.
SELLER
Includes every person, whether a public service corporation,
political subdivision within the Town or private corporation or not,
who sells or furnishes a utility service.
UTILITY SERVICE
Includes local exchange telephone service, excluding long-distance
messages and electric service furnished for heat, light or power,
whether generated by means of electricity or gas.
There is hereby imposed and levied by the Town
of Stanley, Virginia, upon each and every purchaser of a utility service
a tax in the following amounts:
A. Residential user: The tax shall be 5% of the first
$15 of the charge (exclusive of any federal tax) made by the seller
against the purchaser with respect to each utility service. On the
amount of charge in excess of $15, there shall be no tax computed.
B. Commercial or industrial user: The tax shall be 5%
of the first $15 of the charge (exclusive of any federal tax) made
by the seller against the purchaser with respect to each utility service.
There shall be no tax computed on the amount of charge in excess $15.
Utility bills shall be considered if submitted
12 times annually for a period of approximately one month or any portion
thereof. In case bills are submitted by any seller for more than one
month's utility service, the amount of said bill included in computing
the tax shall be the net charges allowed herein multiplied by the
number of months for which said bill is submitted.
Revenues derived from taxes imposed or levied
by this article shall be used for Town government functions.
Any consumer failing, refusing or neglecting
to pay the tax imposed or levied by this article and any seller violating
the provisions of this article and any officer, agent or employee
of any seller violating the provisions of this article shall be guilty
of a misdemeanor and shall, upon conviction, be subject to a fine
of not more than $250 or to imprisonment in jail for not more than
10 days, or to both such fine and imprisonment. Each failure, refusal,
neglect or violation and each day's continuance thereof shall constitute
a separate offense. Such conviction shall not relieve any person from
the payment, collection and remittance of such tax as provided by
this article.
The effective date of this article shall be
on and after the first day of July, 1992.