Buchanan County, VA
 
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Table of Contents
Table of Contents
[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:
PERSON
Includes individuals, firms, partnerships, associations, corporations and combinations of individuals of whatever form and character.
PURCHASER OF UTILITY SERVICE OR PURCHASER
Includes all consumers of said services as contemplated in §§ 58.1-3812 and 58.1-3814 of the Code of Virginia, as amended.
RESIDENTIAL, COMMERCIAL OR INDUSTRIAL
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.
SELLER
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.
UTILITY SERVICE
Includes local exchange telephone service, electric and gas service furnished within Buchanan County.
VENUE (FOR THE PURPOSES OF SECTION 88-9)
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:
(a) 
Residential customers: $0.069 per CCF delivered, with a maximum tax of $3 per month.
(b) 
Commercial and industrial customers: $0.048 per CCF delivered, with a maximum tax of $3 per month.
(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]
(1) 
Residential: 20% of the first $15, as amended August 4, 1997, effective January 1, 1998.
(2) 
Business and industrial: 10% of the first $30, as amended September 1, 1979.
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.