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City of Fredericksburg, VA
 
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Table of Contents
Table of Contents
[Code 1991, § 17-132; Ord. No. 00-19, 10-25-2000; Ord. No. 09-16, 4-28-2009]
A. 
Effective July 1, 2009, and continuing each year thereafter unless otherwise provided in this article or changed by the City Council, there is hereby imposed and levied upon each purchase of electricity delivered to a residential consumer by a service provider a monthly tax in the amount of $1.40 plus the rate of $0.015080 on each kwh delivered, provided that the total tax shall not exceed $3 per month.
B. 
In the case of any apartment house or other multifamily dwelling using service through a master meter, the tax shall be imposed and levied upon each dwelling unit served by such master meter or meters, up to a monthly maximum tax of $3 per unit.
[Code 1991, § 17-133; Ord. No. 00-19, 10-25-2000; Ord. No. 09-16, 4-28-2009]
A. 
Effective July 1, 2009, and continuing each year thereafter unless otherwise provided in this article or changed by the City Council, there is hereby imposed and levied upon each purchase of electricity delivered to a commercial or industrial consumer by a service provider a monthly tax in the amount of $2.15, plus the rate of $0.005194 per kwh on the first 30,630 kwh delivered and a rate of $0.001494 per kwh on all consumption over 30,630 kwh delivered. This tax shall not exceed 20% of the amount charged to the consumer in a month.
B. 
For purposes of this section, the terms "commercial customer" and "industrial consumer" shall not be construed to include a consumer engaged in the business of renting apartments or other such dwelling units as to electric utility service furnished directly to an apartment or other such dwelling unit; provided, however, that electric utility services purchased by such consumer through a separate meter for hallways, swimming pools, outside lighting or other nonresidential uses shall be deemed commercial or industrial purchases.
C. 
The conversion of tax imposed pursuant to this section to monthly kwh delivered shall not be effective before the first meter reading after January 1, 2001, prior to which time the tax previously imposed under this section shall remain in effect.
[Code 1991, § 17-134; Ord. No. 00-19, 10-25-2000; Ord. No. 09-16, 4-28-2009]
A. 
Effective July 1, 2009, and continuing each year thereafter unless otherwise provided in this article or changed by the City Council, there is hereby imposed and levied upon each purchase of natural gas delivered to a residential consumer by a service provider a monthly tax in the amount of $2 per month.
B. 
In the case of any apartment house or other multifamily dwelling using natural gas service through a master meter, the tax shall be imposed and levied upon each dwelling unit served by such master meter, up to a monthly maximum tax of $3 per unit.
[Code 1991, § 17-135; Ord. No. 00-19, 10-25-2000; Ord. No. 09-16, 4-28-2009]
A. 
Effective July 1, 2009, and continuing each year thereafter unless otherwise provided in this article or changed by the City Council, there is hereby imposed and levied upon each purchase of natural gas delivered to a commercial or industrial consumer by a service provider a monthly tax in the amount of $5.65, plus the rate of $0.091390 per CCF on the first 835 CCFs delivered and a rate of $0.00843 per CCF for all consumption over 835 CCFs delivered. This tax shall not exceed 20% of the amount charged to the consumer in a month.
B. 
For purposes of this section, the terms "commercial customer" and "industrial consumer" shall not be construed to include a consumer engaged in the business of renting apartments or other such dwelling units as to natural gas utility service furnished directly to an apartment or other such dwelling unit; provided, however, that natural gas utility services purchased by such consumer through a separate meter for hallways, swimming pools, outside lighting or other nonresidential uses shall be deemed commercial or industrial purchases.
C. 
The conversion of tax imposed pursuant to this section to monthly CCFs delivered shall not be effective before the first meter reading after January 1, 2001, prior to which time the tax previously imposed under this section shall remain in effect.
[Code 1991, § 17-136]
The tax authorized by this division shall not apply to utility sales of products as motor vehicle fuels.