Chapter 75 FINANCE AND TAXATION.
75-73 ELECTRIC CONSUMERS TAX
A.
Definitions
Consumer
means every person who, individually or through agents,
employees, officers, representative or permitees, makes a taxable
purchase of
electricity in this jurisdiction.
Person
means any individual,
corporation, company or other entity.
Residential
consumer
means the owner or tenant of property used primarily for
residential purposes, including but not limited to, apartment houses
and other
multiple-family dwellings.
Service provider
means the person who delivers electricity to
a consumer.
Used primarily
relates to the larger portion of the use for which electric
utility service is furnished.
B. Electric Utility Consumers Tax
1.
In accordance with Virginia Code Section
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 $0.00 plus the rate of $0.003 on each kWh delivered
to residential
consumers by a service provider, not to exceed $3.00 monthly.
b.
Non-residential consumers: such tax
on non- residential consumers shall be at the rates per month for the
classes
of non-residential consumers as set forth below:
i. Commercial
consumers – such tax shall be $0.00 plus the rate of $0.00 on
each
kWh
delivered
monthly to commercial consumers not to exceed $3.00 monthly.
ii.
Industrial
consumers – such tax shall be $0.00 plus the rate of $0.00 on
each
kWh
delivered monthly to industrial
consumers,
not to exceed $3.00 monthly.
c.
The conversion of tax pursuant to this
ordinance 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.
2
.Exemptions: The following
consumers of electricity are exempt from the tax imposed by this
ordinance.
a.
Any public safety agency as defined in
Virginia Code Section 58.1-3813.
b.
The United States of America, the
Commonwealth and the political subdivisions thereof, including this
jurisdiction.
3.
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
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 Section 58.1-3814, paragraphs F. and G., and Virginia Code Section
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.
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.
4.
Computation of bills not on monthly
basis. Bills shall be considered as monthly bills for the
purposes of
this ordinance if submitted 12 times per year of approximately one
month each.
Accordingly, the tax for a bi-monthly bill (approximately 60
days) shall
be determined as follows: (i) the kWh will be divided by 2; (ii)
a monthly
tax will be calculated using the rates set forth above; (iii) the tax
determined by (ii) shall be multiplied by 2; (iv) the tax in (iii) may
not
exceed twice the monthly ”maximum tax”.