§ 74-151. Definitions.

The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

CCF means the volume of gas at standard pressure and temperature in units of 100 cubic feet.

Commercial or industrial user means the owner or tenant of property used primarily for commercial, industrial, and all other purposes, except residential, who pays for utility service for the property, except that, with respect to local exchange telephone service, such term means any person furnished service classified as "business" under tariffs filed with the state corporation commission.

Consumer means every person who, individually or through agents, employees, officers, representatives or permittees, makes a taxable purchase of utility services in this county.

Dwelling unit means one or more rooms designed or intended for occupancy by a single family.

Gas utility means a public utility authorized to furnish natural gas service in the commonwealth.

Kilowatt hours (kwh) delivered means 1,000 watts of electricity delivered in a one-hour period by an electric provider to an actual consumer, except that for eligible customer generators, sometimes called cogenerators, as defined in Code of Virginia, § 56-594, it means kwh supplied from the electric grid to such customer-generators, minus the kwh generated and fed back to the electric grid by such customer-generators.

Local telecommunication service, subject to the exclusions stated in this section, includes, without limitation, the two-way local transmission of messages through use of switched local telephone services; telegraph services; teletypewriter; or local mobile telecommunications service.

Local telephone service mobile service consumer means a person having a telephone number for local mobile telecommunications service who has made a taxable purchase of such service or on whose behalf another person has made a taxable purchase of such service.

Mobile telecommunications service means commercial mobile radio service, as defined in 47 CFR 20.3, as in effect on June 1, 1999.

Pipeline distribution company means a person, other than a pipeline transmission company, which transmits, by means of a pipeline, natural gas, manufactured gas, or crude petroleum and the products or byproducts thereof to a purchaser for purposes of furnishing heat or light.

Place of primary use means the street address representative of where the customer's use of the mobile telecommunications service primarily occurs, which must be the residential street address or the primary business street address of the customer and within the licensed service area of the home service provider.

Purchaser means every person who purchases a utility service.

Residential consumer does not include any consumer of mobile local telecommunication service.

Residential user means the owner or tenant of property used for residential purposes, including but not by way of limitation apartment houses and other multiple-family dwellings, except that, with respect to local exchange telephone service, such term means any person furnished service classified as "residential" under tariffs filed with the state corporation commission.

Seller means every person or public service corporation who sells or furnishes a utility service, as defined in this section.

Service address means the location of the telecommunication equipment from which the telecommunication is originated or at which the telecommunication is received by a consumer. However, if the service address is not a defined location, as in the case of maritime systems, air-to-ground systems and the like, service address shall mean the location of the subscriber's primary use of the telecommunication equipment within the licensed service area. In the case of mobile telecommunications service, service address shall mean the customer's place of primary use.

Service provider means a person who delivers a utility service to a consumer, or a pipeline distribution company which delivers natural gas to a consumer. Service provider also means every person engaged in the business of selling local telecommunication services to consumers.

Taxable purchase means the acquisition of telecommunication services for consumption or use; however, taxable purchase does not include (1) the provision of telecommunications among members of an affiliated group of entities by a member of the group for their own exclusive use and consumption and (2) the purchase of telecommunications for resale in the subsequent provision of telecommunications, including, without limitation, carrier access charges, right of access charges, and charges for use of inter-company facilities; however, the acquisition of telecommunications by a provider of enhanced services is not the purchase of telecommunications for resale, even when the cost of the telecommunications is separately stated to the purchaser of the enhanced services, as long as the primary object of the purchase of the telecommunications by the provider is for the provision of enhanced services and not telecommunications. A person may make tax-free purchases of telecommunications for resale if the person provides to the service provider a sworn affidavit indicating that the person's purchases are nontaxable sales for resale.

Utility services means local telephone exchange service, water service, electricity service and gas service furnished in the county.

(Code 1988, § 13-96; Ord. No. O-01-004, 8-22-2001; Ord. No. O-04-004, § 13-96, 4-13-2004)

Cross reference— Definitions generally, § 1-2.

(Code 1988, § 13-96; Ord. No. O-01-004, 8-22-2001; Ord. No. O-04-004, § 13-96, 4-13-2004)

Cross reference

Definitions generally, § 1-2.