[Adopted 11-6-2000[1]]
[1]
Editor's Note: This ordinance also repealed
former Art. III, Utility Tax, adopted 8-5-1966, as amended.
A.
There is hereby imposed a tax on consumers of electricity
provided by electric suppliers as defined by § 58.1-400.2
of the Code of Virginia.
B.
Effective with the first bill for electricity for
meter readings on or after January 1, 2001, the monthly tax on the
electricity delivered to a residential consumer shall be 20% times
the minimum monthly service charge imposed by the service provider,
plus $0.015306 per kilowatt hour (kwh.) delivered monthly; provided,
in no month shall the tax to a consumer exceed $3.
C.
Effective with the first bill for electricity for
meter readings on or after January 1, 2001, the monthly tax on the
electricity delivered to a nonresidential consumer shall be 20% times
the minimum monthly service charge imposed by the service provider,
plus $0.014676 per kilowatt hour (kwh) delivered monthly; provided,
in no month shall the tax to a consumer exceed $3.
A.
There is hereby imposed a tax on a taxable purchase
by a consumer of local telecommunications service if the consumer's
service address is located in Rappahannock County.
B.
The rate of tax shall be:
(1)
On local telecommunications service, to include local
telephone service, but not to include mobile local telecommunication
service: 20% of the monthly gross charge to the consumer, but not
to exceed $3 per month for a residential consumer.
(2)
On mobile local telecommunications service: 10% of
the monthly gross charge to the consumer, but not to exceed $3.00
per month for each mobile service consumer.
The following are exempt from the taxes imposed
by this article:
A.
Utilities provided to a place of worship;
B.
Utilities provided to a building owned or occupied
by a fire and/or rescue company and used for the keeping of its equipment;
C.
Utilities provided to the Commonwealth of Virginia,
the County of Rappahannock, and the United States government or any
of its agencies.
Any term used in this article shall have the
definition set forth in Title 58.1, Chapter 38, Article 4 of the Code
of Virginia.
A.
This article shall become effective immediately. However inasmuch as §§ 58.1-3812 and 58.1-3814 provide for a delayed effective date for the collection of these taxes by the service providers so as to allow them time to change their billing systems, the utility taxes in effect immediately prior to the adoption of this Article III shall continue to be collected by the service provider until the service provider implements the new tax; provided nothing herein shall permit the service provider to delay implementation of any new tax beyond the period specified by the Code of Virginia.
