[Adopted 6-21-1979]
[Amended 4-7-1997]
Pursuant to §§ 58.1-3812 and
58.1-3814 of the Code of Virginia, there shall be a tax on persons
purchasing certain utility services to provide revenue for the General
County Fund of Buchanan County, Virginia.
For the purposes of this article, the following
words and phrases shall have the meanings respectively ascribed to
them by this section:
Includes individuals, firms, partnerships, associations,
corporations and combinations of individuals of whatever form and
character.
Includes all consumers of said services as contemplated in
§§ 58.1-3812 and 58.1-3814 of the Code of Virginia,
as amended.
Rate which applies to purchasers of electric, gas and telephone
service in accordance with the purchaser's classification as residential,
commercial or industrial, as designated by the seller of the utility
service within Buchanan County. The phrase "commercial" shall include,
in addition to the normal word usage, buildings having a single meter
for the furnishing of electricity or gas to two or more dwelling units
or having a central telephone switchboard furnishing telephone service
to two or more dwelling units.
Includes any organization, firm, cooperative, corporation,
sanitary district, municipality or any other provider of the utility
service covered herein of whatever nature or type of organization;
the same may be and shall specifically include all suppliers and sellers
of utility services contemplated in §§ 58.1-3812 and
58.1-3814 of the Code of Virginia, as amended.
Includes local exchange telephone service, electric and gas
service furnished within Buchanan County.
Where a utility service is performed.
[Amended 4-7-1997]
A.
Rate of tax.
[Amended 8-4-1997; 10-2-2000]
(1)
Effective with the first bill for natural gas energy
rendered for meter readings after December 31, 2000, the rate of tax
on the natural gas energy delivered to an ultimate consumer shall
be as follows:
(2)
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 an ultimate consumer shall
be as follows:
(a)
Residential customer: $0.01515 per kilowatt hour (kwh),
with a minimum tax of $1.50 per month and a maximum tax of $3 per
month.
(b)
Commercial customers: $0.01125 per kilowatt hour (kwh),
delivered, including customer charges; minimum tax of $0.75 per month
and a maximum tax of $3 per month.
(c)
Industrial customers: $0.01090 per kilowatt hour (kwh)
delivered, including customer charges; minimum tax of $0.75 per month
and a maximum charge of $5 per month.
B.
Each purchaser of the specified utility service shall
pay the tax imposed and levied by this article at the time the purchase
price is paid to the seller of the utility service. In the event a
purchaser makes a partial payment, the tax must be paid at the time
the final portion of the purchase price is paid.[1]
[1]
Editor's Note: Original Section 3, which immediately
followed this section, was deleted 4-7-1997.
C.
The current duly adopted taxes upon telephone services
are not amended by the foregoing amendments to gas and electric power
services and remain as follows:
[Added 4-3-2006]
The County Treasurer is charged with the power
and duty of collecting the taxes imposed and levied under this article
from the sellers of the utility service.
The County Treasurer may prescribe forms for
the filing of any report or the payment of any funds set forth in
this article.
A.
It shall be the duty of every seller, in acting as
the tax collection medium or agency for the county, to collect from
the purchasers for use of Buchanan County the tax imposed and levied
by this article at the time of collecting the purchase price charged
therefor, and the taxes collected during each calendar month or billing
period shall be reported and paid by each seller to the County Treasurer
by the last day of the second calendar month thereafter, together
with the name and address of any purchaser who has paid his total
price but has failed to pay the tax imposed and levied under this
article.
B.
In all cases where the seller collects the price for
utility service in stated periods, the tax imposed and levied by this
article shall be computed on the amount of purchase during the month
or period according to each bill rendered, provided that the amount
of tax to be collected shall be the nearest whole cent to the amount
computed.
C.
Records to be kept by seller. Each seller shall keep
complete records showing all purchasers in the county, 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 records shall be kept
for inspection by the duly authorized agents of the county during
regular business hours on business days, and the duly authorized agents
of Buchanan County shall have the right, power and authority to make
such transcripts thereof during such times as they may desire.
The County Treasurer may extend, for good cause
shown, the time of filing any return required to be filed by the provisions
of this article; provided, however, that no such extension shall exceed
a period of 90 days.
The United States of America, diplomatic personnel
exempted by the laws of the United States, the state and the political
subdivisions, boards, commissions and the authorities and agencies
thereof, churches and residences of ministers owned by a religious
body and any public service agency as defined in § 58.1-3813
and pursuant to § 58.1-3812D of the Code of Virginia, as
amended, are hereby exempt from the payment of the tax imposed and
levied by this article with respect to the purchase of utility services
used by such agencies.
A.
Any purchaser who fails to pay the tax imposed or
levied by this article and any seller violating the provisions of
this article and any officer, agent or employee of any seller violating
the provisions of this article shall be punished by a civil penalty
fine of not less than $50 nor more than $500, plus court costs. The
Treasurer shall proceed against such purchaser after a thirty-day
written notice has been provided.
[Amended 4-7-1997]
B.
Upon failing to pay the tax when the total purchase
price is paid or when the final portion of a purchase price paid in
partial payment is made, each day's continuance of failure to pay
shall constitute a separate offense.
C.
Such conviction shall not relieve any person from
the payment, collection and remittance of such tax as provided in
this article.
