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Sec. 21-29. Purpose and policy. <br /> <br /> It is the purpose and policy of the city, in enacting this article imposing a tax on the users of <br />electricity and water within the city, to equalize, as far as practicable, the burden of taxation among its <br />citizens. <br /> <br />Sec. 21-30 Levied; amount on water service. <br /> <br />(a) There is hereby imposed and lcvicd by thc city, upon each purchaser or user of a utility <br /> service, a monthly tax of one dollar ($1.00). <br />(b) In addition to the foregoing, there is hereby imposcd and levied on every rcsidcntial user of <br /> electric service an additional tax as follows: <br /> (t) One dollar ($1.00) where the monthly electric service charge does not exceed ten dollars <br /> ($10.00). <br /> (2) One dollar and fifty cents ($1.50) where the monthly electric service charge exceeds ten <br /> dollars ($10.00) but does not exceed twenty dollars ($20.00). <br /> (3) Two dollars ($2.00) where the monthly clcctric service charge exceeds twenty dollars <br /> ($20.00). <br /> (4) Where the monthly clcctric service is unmctcred, one dollar ($1.00) <br />(c) In addition to the foregoing, there is hereby imposed and lcvicd, on every commercial or <br /> industrial user of electric service an additional tax as follows: <br /> (1) Fifteen (15) percent of each monthly electric scrvicc chargc, except that no tax shall bc <br /> imposed on so much of each monthly electric service charge as shall exceed the amount <br /> of two thousand six hundred sixty-six dollars and sixty-seven cents ($2,666.67) and <br /> provided that the total monthly tax imposed against any person hcrcundcr shall not <br /> cxcccd the amount of four hundred dollars ($400.00). <br /> (2) Where the monthly electric service is unmctcrcd, two dollars ($2.00). <br />(d) In all cases where the seller collects the price or submits bills for electric service for periods <br /> of two (2) months, the tax for each two (2) months' period shall bc double or twice that hcrcin <br /> above imposed. <br /> <br />There is hereby imposed and levied by the city, upon each customer account with an active water service <br />but no electric service a monthly tax of one dollar ($1.00) <br /> <br />(Code 1971, 6-39, 6-41; Ord of 6-25-74) <br />State law reference - Authority for above tax, Code of Virginia, 58-587.1, 58-617.2. <br /> <br />Sec. 21-31. Tax in case of multiple meters and apartment buildings. <br /> <br /> Where there is more than one meter in one building or residence and utility service is used <br /> exclusively by one and the same purchaser, there shall be only one tax levied under this article for that <br /> purchaser. In apartment buildings, there shall be a tax levied for each apartment. If the building owner <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 />Sec. 21-32 Exemptions. Electric Utility Consumer Tax. <br /> <br /> The United States of America, thc state and the political subdivisions, boards, commissions and <br />authorities thereof arc hereby exempted from thc payment of the tax imposed and levied by this article with <br />respect to the purchasc of uffiity service used by such govcmmcntal agcncica. <br />(Code 1971, 6 40) <br /> <br />(a) In accordance with Virginia Code 58.1-3814 effective January 1, 2001, there is hereby <br />imposed and levied a monthly tax on each active electrical service by a service provider, classified <br />as determined by such provider, as follows: <br /> <br /> <br />