§ 20-181. Tax imposed; deductions.

Every person engaged in the business of furnishing heat, light and/or power by means of electricity or natural gas in the county shall pay an annual license tax equal to one-half (½) of one (1) percent of the gross annual receipts accruing to such person from such business in the county; provided, that there shall be deducted any sum paid by such person to the county as a merchant's license tax or other license taxes, except motor vehicle license taxes.

(Ord. of 6-21-82; Ord. of 6-10-83; Amd. of 11-20-00)

State Law reference— Authority for above tax, Code of Virginia, §§ 58-603 and 58.1-3731.

(Ord. of 6-21-82; Ord. of 6-10-83; Amd. of 11-20-00)

State law reference

Authority for above tax, Code of Virginia, §§ 58-603 and 58.1-3731.