Agenda 10/30/2000 - Laserfiche WebLink

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Sec. 21-31. Tax in case of multiple meters and apartment buildings. Where there is more than one meter in one building or residence and utility service is. used exclusively by one and the same purchaser, there shall be only one tax levied under this article for that purchaser. In apartment buildings, there shall be a tax levied for each apartment. ff the building owner resides in the apartment building. he shah pay only one tax for the utility service to his apartment and the hallway (including outside and basement). (Code 1971, 6-41) Sec. 21-32 Exemptions. Electric Utility Consumer Tax~ The United States of America, the state and the political subdivisions, boards, commissions and authorities thereof are heroby exempted from the paytacit of the tax imposed and levied by this article with respect to the purchase of utility service used by such governmontal a~ncios. (Code 1971, 6 40) (a) In accordance with'Virginia Code 58. f-3814 effective January 1, 2001, there is hereby imposed and levied a monthly tax on each active electrical service by a service provider. classified as determined by such provider, as follows: (1). Residential comers: such tax shall be two dollars ($2.00) per month plus $.00328 per kWh delivered to residential consumers by a service prorider, not to exceed three dollars ($3.00) monthly. (2) Non-residential comers: such tax on non-residential comers shall be at the rates per month for theelasses of nonqesidential comers as set forth below: (i) Large General Service or Large Power Service consumer: such tax shall be at the rate of $.00528 per kWh delivered, not to exceed $400.00. (ii) Medium C. veneml Service consumer: such tax shall be ~t the rate of $.00626 per kWh delivered, not to exceed $400.00. (iii) Small General Service consumer: such tax shall be at the rate of $.00949 per kWh delivered, not to exceed $400.00 (iv) Sanctuary Worship Service comer: such tax shall be at the rate of $.00784 per kWh delivered, not to exceed $400.00 (v) Where the monthly electric service is nnmeterexl, such tax shall be two dollars ($2.00, (3/The conversion of tax pursuant to the ordinance to monthly kWh delivered shall not be effective before the first meter readin~ after December 3 L 2000, prior to which lime the tax previously imposed by the jurisdiction shah be in effect. Co) Exemplions: ordinance: 6) the following consumers of electricity are exempt from the tax imposed by this The United States of America, the Commonwealth and the political subdivisions thereof, including this jurisdiction. (c) Billing collection and remittance of ta~. The service provider shall bill the electriciW 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 prorider to this jurisdiction in accordance with Vir~nia Code 58.1-3814, paragraphs F. and and Virginia Code 58.1-2901. If any comer receives and pays for electriciW but refuses to pay the tax imposed by this section~ the service provider shall notify this jurisdiction of the name and address of such comer. If any comer fails to pay a bill isSued by a service. provider, including tax imposed by this .section, the service prorider must follow its normal collection procedures and upon collection of the bill or any pan thereof m~st apportion the net amount collected between the charge for electric service and the tax and remit the tax portion to this