§ 20-92. Levied; amount; exclusions.

(a)

Effective January 1, 2001, the existing tax on purchases of utility services in the county is revised such that there is imposed and levied by the county, upon each and every consumer of electrical service, a tax as follows:

(1)

Residential consumer: $0.01525 per kilowatt hour (kwh) with a minimum tax of one dollar and fifty cents ($1.50) per month with a maximum tax of three dollars ($3.00) per month.

(2)

Commercial consumer: $0.0400 per kilowatt hour (kwh) with a minimum tax of one dollar and fifty cents ($1.50) per month with a maximum tax of three dollars ($3.00) per month.

(3)

Industrial consumer: $0.01600 per kilowatt hour (kwh) with a minimum tax of one dollar and fifty cents ($1.50) per month with a maximum charge of forty dollars ($40.00) per month, regardless of the number of electrical meters billed to such purchaser which are related solely to his industrial operation.

(b)

There is hereby imposed and levied by the county a monthly tax upon each purchaser of natural gas delivered to consumers by pipeline distribution companies and gas utilities classified by "class of consumers" as such term is defined in Virginia Code section 58.1-3814.1, as follows:

(1)

Residential consumers: $0.12183 per CCF delivered to residential consumers monthly with a minimum tax of one dollar and fifty cents ($1.50) per month with a maximum tax of three dollars ($3.00) per month.

(2)

Commercial consumers: $0.12183 per CCF delivered to commercial consumers with a minimum tax of one dollar and fifty cents ($1.50) per month with a maximum tax of three dollars ($3.00) per month.

(3)

Industrial consumers: $0.12183 per CCF delivered to industrial consumers with a minimum tax of one dollar and fifty cents ($1.50) per month with a maximum tax of forty dollars ($40.00) per month, regardless of the number of natural gas meters billed to such purchaser which are related solely to his industrial operation.

Bills shall be considered as monthly bills for the purpose of this article if submitted twelve (12) times per year of approximately one (1) month each. Accordingly, the tax for a bi-monthly bill (approximately sixty (60) days) shall be determined as follows: (i) the CCF will be divided by two (2), (ii) a monthly tax will be calculated using the rates set forth above; (iii) the tax determined by (ii) shall be multiplied by two (2); (iv) the tax in (iii) may not exceed twice the monthly "maximum tax."

(c)

There is hereby imposed and levied by the county, upon each and every purchaser of local telephone service, a tax in the amount of twenty (20) percent of the charge, exclusive of any federal tax thereon, made by the supplier against the purchaser with respect to the telephone service. Such tax shall not apply to any charge in excess of fifteen dollars ($15.00) per month.

(d)

In case a bill is submitted by the supplier for purchases of utility services made by the user during periods of greater than one (1) month, the amount of such bill subject to the tax imposed by this section shall be the amount in which a bill for the subject utility would be taxed by a single month multiplied by the number of months for which such bill is submitted.

(Ord. of 7-21-80, § 17-37; Ord. of 4-20-81; Res. of 6-9-86; Amd. of 9-19-00; Amd. of 11-20-00)

State Law reference— Authority for above tax, Code of Virginia, § 58.1-2611.

(Ord. of 7-21-80, § 17-37; Ord. of 4-20-81; Res. of 6-9-86; Amd. of 9-19-00; Amd. of 11-20-00)

State law reference

Authority for above tax, Code of Virginia, § 58.1-2611.