§ 74-153. Amount of tax on telephone utility service, electric utility service, natural gas utility service and mobile telephone utility service; computation of tax.
(a)
Telephone utility service. There is hereby imposed and levied by the county upon every purchaser of local telephone service a tax in the amount of 20 percent of the charge (exclusive of any federal tax thereon) made by the seller against the purchaser with respect to each utility service, which tax in every case shall be collected by the seller from the purchaser and shall be paid by the purchaser unto the seller for the use of the county at the time the purchase price or such charge shall be due and payable under the agreement between the purchaser and the seller; provided, however, that in any case any monthly bill submitted by any seller for residential service shall exceed $15.00 for a residential user, there shall be no tax computed on as much of such bill as shall exceed $15.00.
(b)
Electric utility service. As required by Code of Virginia, § 58.1-3814, providing that all such taxes are to be based on kilowatt hours (kwh) delivered including customer charges, the rate of tax on the electric energy delivered to an ultimate consumer shall be as follows:
(1)
Residential and master metered customer: $0.015060 per kilowatt hour (kwh) plus a minimum tax of $1.40 per month and a maximum tax of $3.00 per month. Master metered dwelling units shall be taxed at the residential rate per dwelling unit.
(2)
Commercial customer: $0.0135957 per kilowatt hour (kwh) delivered including customer charges, plus a minimum tax of $2.29 per month and a maximum tax of $40.00 per month.
(3)
Industrial customer: $0.0135957 per kilowatt hour (kwh) delivered including customer charges, plus a minimum tax of $2.29 per month and a maximum tax of $40.00 per month.
(c)
Natural gas utility service. As required by Code of Virginia, § 58.1-3814, there is hereby imposed and levied a monthly tax on each purchase of natural gas delivered to consumers by pipeline distribution companies and gas utilities classified by "class of consumers" as such term is defined in Code of Virginia, § 58.1-3814(J), as follows:
(1)
Residential customer: Such tax shall be 20 times the minimum monthly service charge imposed by the service provider plus the rate of $0.1867 on each CCF delivered monthly to residential consumers, not to exceed $3.00 per month.
(2)
Commercial/Industrial customer: Such tax shall be 20 times the minimum monthly service charge imposed by the service provider plus the rate of $0.15566 on each CCF delivered monthly to commercial/industrial customers, not to exceed $30.00 per month.
(d)
Mobile telephone utility service. There is hereby imposed and levied by the county upon every purchaser of mobile local telecommunication service a tax in the amount of ten percent of the charge (exclusive of any federal tax thereon) made by the seller against the purchaser with respect to each utility service, which tax in every case shall be collected by the seller from the purchaser and shall be paid by the purchaser unto the seller for the use of the county at the time the purchase price or such charge shall be due and payable under the agreement between the purchaser and the seller; provided, however, that in any case any monthly bill submitted by any seller for residential service shall exceed $30.00 for a residential user, there shall be no tax computed on as much of such bill as shall exceed $30.00.
(e)
Computation of tax. All such taxes described in this section shall be computed to the nearest whole cent. Bills shall be considered monthly bills if submitted 12 times per year for periods of approximately one month each.
(Code 1988, § 13-98; Ord. No. O-00-012, 10-24-2000; Ord. No. O-01-004, 8-22-2001; Ord. No. O-02-011, 7-24-2002; Ord. No. O-04-004, § 13-98, 4-13-2004)
(Code 1988, § 13-98; Ord. No. O-00-012, 10-24-2000; Ord. No. O-01-004, 8-22-2001; Ord. No. O-02-011, 7-24-2002; Ord. No. O-04-004, § 13-98, 4-13-2004)