[Ord. of 11-27-2000]
Every person who, individually or through agents, employees,
officers, representatives or permittees, makes a taxable purchase
of electricity in this jurisdiction.
One thousand watts of electricity delivered in a one-hour
period by an electric provider to an actual consumer, except that,
in the case of eligible customer-generators (sometimes called "cogenerators"),
as defined in Virginia Code, § 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.
Any individual, corporation, company or other entity.
The owner or tenant of property used primarily for residential
purposes, including, but not limited to, apartment houses and other
multiple-family dwellings.
The person who delivers electricity to a consumer.
The larger portion of the use for which electric utility
service is furnished.
[Ord. of 11-27-2000]
In accordance with Virginia Code, § 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 $1.15 plus the rate of $0.015
on each KWH delivered monthly to residential consumers by a service
provider, not to exceed $3 monthly.
(2)
Nonresidential consumers: Such tax shall be $2 plus the rate of $0.015
on the first 3,700 KWH and the rate of $0.0055 on all KWHs in excess
of 3,700 KWH delivered monthly to nonresidential consumers, not to
exceed $165 monthly.
[Ord. of 11-27-2000]
The conversion of tax pursuant to this division to monthly KWH
delivered shall not be effective before the first meter reading after
December 31, 2000, prior to which time the tax previously imposed
by this jurisdiction shall be in effect.
[Ord. of 11-27-2000]
The following consumers of electricity are exempt from the tax
imposed by this division:
