[Adopted 6-19-1980 as Secs. 2-3-31 through 2-3-37 of the
1980 Code]
The following words and phrases when used in
this article shall for the purpose of this article have the following
respective meanings, except where the context clearly indicates a
different meaning.
The owner or tenant of property used for commercial or industrial
purposes, including the owner of master metered apartment buildings,
who pays for utility service for said property.
Includes individuals, firms, partnerships, associations,
corporations and combinations of individuals of whatever form and
character.
Includes every person who purchases a utility service.
The owner or tenant of private residential property or tenant
of an apartment who pays for utility service in or for said property.
Includes every person, whether a public service corporation
or not, who sells or furnishes a utility service.
Includes local telephone service (excluding long distance
messages), electric service and gas service (excluding bottle or liquid
gas), whether generally termed a utility service or not, furnished
in the corporate limits of the Town of Elkton, Virginia.
[Amended 6-18-2001]
Effective with the first bill for electric energy
rendered for meter readings on or after January 1, 2001, the rate
of tax on the electric energy delivered to the user within and outside
the Town limits shall be as follows:
A.Â
Residential user: $0.011354 per kilowatt hour (kWh),
with a minimum tax of $1.05 per month and a maximum tax of $1.50 per
month.
It shall be the duty of every seller in acting
as the tax collecting medium or agency for the Town of Elkton, Virginia,
to collect from the purchaser for the use of the Town the tax hereby
imposed and levied at the time of collecting the purchase price charged
therefor and the taxes collected during each calendar month shall
be reported by each seller to the Town Treasurer and each seller shall
remit the amount of tax shown by said report to have been collected
to the Town Treasurer on or before the last day of the second calendar
month thereafter, together with the name and address of any purchaser
who has refused to pay the tax. The required reports shall be in the
form prescribed by the Town Treasurer. The tax levied or imposed under
this article with respect to the purchase of any gas or electric service
shall become effective on bills rendered on meter readings, on and
after August 1, 1972, and with respect to local telephone service
on charges first appearing on bills rendered August 1, 1972, and thereafter.
Each and every seller shall keep complete records
showing all purchases in the town, which records shall show the price
charged against each purchaser with respect to each purchase, the
date thereof, and the date of payment thereof, and the amount of tax
imposed hereunder, and such record shall be kept open for inspection
by the duly authorized agents of the Town at reasonable times, and
the duly authorized agents of the Town shall have the right, power
and authority to make such transcripts thereof during such times as
they may desire.
The United States of America, the State of Virginia
and the political subdivisions, boards, commissions and authorities
thereof are hereby exempted from the payment of the tax imposed and
levied by this article with respect to the purchase of utility services
used by such governmental agencies.
The tax hereby imposed and levied on purchasers
with respect to local exchange telephone service shall apply to all
charges made for local exchange telephone service, except local messages
which are paid for by inserting coins in coin-operated telephones.
The term "local exchange telephone service" shall mean any service
taxable as local telephone service according to federal laws in force
and effect at the time of the enactment of this article.
Any purchaser failing, refusing or neglecting
to pay the tax hereby imposed or levied and any seller violating the
provisions hereof, and any officer, agent or employee of any seller
violating the provisions hereof, shall upon conviction be subject
to a fine of not more than $100. Each failure, refusal, neglect or
violation and each day's continuance thereof, shall constitute a separate
offense.
