§ 62-122. Electric utility consumer tax.

(a)

Levied. In accordance with Code of Virginia, § 58.1-3814, there is hereby imposed and levied a monthly tax on each purchase of electricity delivered to consumers by a service provider, classified as determined by such provider, as follows:

(1)

Residential consumers. Such tax shall be at a minimum of $1.50 or $0.00144 on each kwh delivered monthly, whichever is the greater amount, to residential consumers by a service provider, not to exceed $3.00 monthly.

(2)

Nonresidential consumers. Such tax on nonresidential consumers shall be at the rates per month for the classes of nonresidential consumers as follows:

a.

Commercial consumers. Such tax shall be at a minimum of $1.50 or $0.00039 on each kwh delivered monthly, whichever is the greater amount, to commercial consumers.

b.

Industrial consumers. Such tax shall be at a minimum of $1.50 or $0.00003 on each kwh delivered monthly, whichever is the greater amount, to industrial consumers.

(b)

Exemptions. The following consumers of electricity are exempt from the tax imposed by this section:

(1)

Any public safety agency as defined in Code of Virginia, § 58.1-3813.

(2)

The United States of America, the commonwealth and the political subdivisions thereof, including this jurisdiction.

(c)

Billing, collection and remittance. 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 tax to this jurisdiction on a monthly basis. Such taxes shall be paid by the service provider to this jurisdiction in accordance with Code of Virginia, §§ 58.1-3814(F) and (G) and 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 the 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 monthly basis. Bills shall be considered as monthly bills for the purposes of this section if submitted 12 times per year of approximately one month each. Accordingly, the tax for a bimonthly (approximately 60 days) bill shall be determined as follows:

(1)

The kwh will be divided by two.

(2)

A monthly tax will be calculated using the rates set forth in subsection (a) of this section.

(3)

The tax determined by subsection (d)(2) of this section shall be multiplied by two.

(4)

The tax in subsection (d)(3) of this section may not exceed twice the monthly maximum tax.

(Ord. of 10-10-2000(2), § B)

(Ord. of 10-10-2000(2), § B)