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ORID INANCE NO. 2000-7
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<br />BE IT ORDAINliD by the Couucil of the City of Marthsville, Virginia, in regular session assembled on
<br />October 30, 2000, thai it does hereby amend Chapter 21--Taxation, Article IllsTax on Purchaser of
<br />Utility Services of tl~ City Code, as follows:
<br />
<br />ARTICLE IIl. TAX ON PURCHASER OF UTILITy SERVICES
<br />
<br /> Consumer. The term "consttmer"meanseverypersonwho, individually or through agents'
<br />employees, Officers, representatives or permitees, makes a taxable purchase ofelectr;clty in this
<br />jutisdiction.
<br />
<br /> Commercialorinduxtrialconsumer. Theterm"commcrcialorindustrialuser"shalimeanthe
<br />owner or tenant of property used for commercial, industrial and all other purposes, except private
<br />residetotal proper~, who pays for utiIity services for said property.
<br />
<br /> Purchaser. The word 'lurchuser' means every purchaser or user of electric service or water
<br />service. unless otherwise specifically exempted by the city.
<br />
<br /> Kilowatt hours (&Wh) delivered. The term (kilowa;t hours (kWh) de[ivered means 1000 wars of
<br />electricity delivered in a one-hour parind by an electric provider to a consumer, except that in the case of
<br />eliginle customer-generator~ (sometimes called cogenerators) as defined in Virginia Code 56-594, it rnram
<br />kWh supplied fiom the electric grid to such customer-generators, minus the kWh generated and fed hack to
<br />the electric grid by such custome~ generators.
<br />
<br /> Large General Service (L. G.S,} consumer. The term" residential consumer" shall have the same
<br />meaning as defined in the City of Martinsville, Virginia Electric Sawice Terms and Conditions approved
<br />by City Council on March [, 1998 or subsequently amended.
<br />
<br /> Large Power Service (L P.S.) consumer. The term "LP.S."consumer shall have the same meaning
<br />as defined in the City of Martinsville, Virginia Electric Service Terms and Conditions approved by City
<br />Council on March 1, 1993 or subsequently amended.
<br />
<br /> Medium General Service (M. G.S.} consumer. The term "M.G.S." consumer shall have the same
<br />meaning as defined in the City of Martinsville, Virginia Electric Service Terms and Conditions approved
<br />by City Council on March 1, 1998 or subsequently amended.
<br />
<br /> Person. The ntrm"person'meansany individual, corporation, company ornthcrentity.
<br />
<br /> Residential cotlsunler. The term" residential consumer" shall have the same meaning as defined
<br />in the City of Martinsville, Virginia Electric Setvise Terms and Conditions approved by City Council on
<br />March 1, 1998 or subsequently amended.
<br />
<br /> Sanctuary Worship Service (S. PROS.) consumer. The term" S ,W.S.' consumer shall have the same
<br />meaning as defined in the City of Martinsville, Virginia Electric Service Terms and Conditions approved
<br />by City Council on March l, 1993 or subsequently amended.
<br />
<br /> Small General Sen,ice (S. GS.) consumer. The term '~.G.S." consumer shall have the same
<br />meaning as defined in the City of Manmsville, Virginia lilectric Service Terms and Conditions approved
<br />by City Council on March 1, 1998 or subsequently amended.
<br />
<br /> Serviceprovider. Theterm"servicepmvider"meansthcpersonorbusinesstoincludetheCityof
<br />Ma~insvffie, who delivers electricity or water service, whether metered or metered.
<br />
<br /> Usedprimarily. Theterm"usedprimadly"relatestothelargerportinnofthenseforwhlch
<br />electric utility service ia inmished.
<br />
<br /> Utili(p service. The term "utility service" means electric service or water service furnished or used
<br />viithin the co~0orats limits of the city.
<br />{Code 1971, 6-38)
<br />
<br />Sec, 21-29, Purpose and policy.
<br />
<br /> It is the putpete and policy of the city, in enacting this article imposing a tax on the users of
<br />elecMcity and water within the city, to equalize. as far as practicable, the burden of taxation among its
<br />
<br />See. 21-31. Tax in case ofmultiple meters and apartment buildings.
<br />
<br /> Where thexq ia more than one meter in one building or residence and utility service is used
<br />exclusively by one and th~ same purchaser, there shall he only one tax levied under this axllele for that
<br />purchaser. Inapartmentbuildings,thereshallbeataxleviedforeachapartment. Ifthebuildingownef
<br />resides in the apartment building, he shall pay only one tax for the utility service to his apartment and the
<br />hallway (including outside and basement).
<br />(Code 1971, 6-41)
<br />
<br />See. 21-32 Electric Utility Consumer Tax.
<br />
<br /> (a) ln accontance wirh Virginia Code SS.l-3814 effective lanuary l, 2001, there ia hereby
<br /> imposed and levied a monthly tax on each active electrical service by a service provMer, classified
<br /> as determined by such prorider, as follows:
<br /> (1) Resldential¢onsumers:suchtaxshallhetwodollars($2.00)permonthplusS.OO32gper
<br /> kWh delivered to residential consumers by a service prorider, not to exceed three dollars
<br /> · ($3.00) montMy.
<br /> (2) Non-~sidentialconsumers: suchtaxonnon-residentialconsumersshallbenttherates
<br />
<br /> (ii) Mcdlum General Service consumer: such tax shall be at the rate of $.00626 per
<br /> kWh delivered, uot to exceed $400.00.
<br /> (ill) Small General Setvine consumer: such tax shall be at the rate of $.00949 per
<br /> kWh delivered, not to exceed $400.00
<br /> (iv) SanctoaryWorshipServiceconsumer: such tax shall be at thc ratc of$.00784
<br /> par k%Vh delivered, not to exceed $400.00
<br />
<br /> (v) Where the monthly electric service is metered, such tax shell be two dollars
<br /> ($2.00).
<br /> (3) The conversion of tax pursuant to the ordinance to monthly kWh delivered shall not be
<br /> effective before the tirst meter reading after D¢cemher 31, 2000, prior to which time the
<br /> tax previously imlx~ed by the jurisdiction shall be in effect.
<br />
<br />('o) Exemptions: theinllowingconsumeesofelectricitymexemptftomthemximposedbythis
<br />ordinance:
<br /> (1) The United States of America, the Commonwealth and the political
<br /> subdivisions tcreof, inc]udlug thisjurisdictlon.
<br />
<br />(c) .Billingcol{entianaudremittanceoftax. The service provider shall blfi the electrinlty
<br />consumer tax to all users who are subject to the tax and to whom it delivers electricity aud shall
<br />remisthesarnetothisjuriathedonouamotoh]ybasis. Such taxes shall be paid by the service
<br />provider to this jurisdiction in acco~dauce with Virginia Cede 58. 1-3814, paragraphs F. and G.,
<br />and Virginia Code 58. l-290 I. If any consumer x~cuives and pays for e {cctricity but refuses to pay
<br />
<br />~tober 30. 2000
<br />Date Adopted
<br />
<br />January 1. 2001
<br />Date Effective
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