Agenda 10/10/2000 - Laserfiche WebLink

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(1) Residential consumers: such tax shall be two dollars ($2.00) per month plus $.00328 per kWh delivered to residential consumers by a service provider, not to exceed three dollars ($3.00) monthly. (2) 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) Large General Service consumer: such tax shall be at the rate of $.00528 per kWh delivered, not to exceed $400.00. (ii) Medium General Service consumer: such tax shall be at 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: such tax shall be at the rate of $.00784 per kWh delivered, not to exceed $400.00 (v) Where the monthly electric service is unmetered, 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 reading after December 31, 2000, prior to which time the tax previously imposed by the jurisdiction shall be in effect. (b) Exemptions: ordinance: (i) 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 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 58.1-3814, paragraphs F. and G., and Virginia Code 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 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. (d) Computation of bills not on a 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". Sec. 21-33. Duty of scllcr to collcct and purchascr to pay; inclusion on utility bills. (a) The tax imposed and levied by this article shall, in every case, bc collcctcd by thc sellcr from the purchaser and shall be paid by the purchaser to the seller, for the use of thc city, at the timc that the purchasc price or charge for the utility service shall become due and payable. (b) The tax imposcd and levied by this articlc shall be in addition to the utility service charges and shall bc placed on the bill for cach purchascr and current user in addition to the chargcs for utility service and shall be payable at thc samc time as utility bills arc payable. (Code) 1971, 6-41)