(A) (1) There is hereby imposed and levied by the town, upon each and every purchaser of utility services within the town, a tax in the amount of 9.3% of the monthly gross charge to a consumer of local telecommunications service, other than mobile local telecommunications service which shall be taxed at the rate prescribed in division (B) of this section, and consumers of electric light and power which will be taxed at the rate as prescribed in division (C) of this section, or gas services, which taxes shall be collected monthly by the seller of the services from the purchaser thereof.
(2) This tax shall not be applicable to any amount so charged in excess of $15 per month for a residential, commercial business or industrial consumer.
(3) The tax levied under this section shall be applicable to charges first appearing on bills rendered for service provided after July 1, 1998.
(B) There is hereby imposed and levied by the town upon each and every purchaser of utility services within the town, a tax in the amount of 10% of the monthly gross charge to a consumer of mobile local telecommunications, and shall not be applicable to any amount so charged in excess of $30 per month for each mobile service consumer. The tax levied under this division shall be applicable to charges first appearing on bills rendered for service provided after July 1, 1999.
(C) 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 the provider as follows:
(1) For residential consumers, the tax shall be $1.40 plus the rate of $0.014815 on each kWh delivered monthly to residential consumers by a service provider, not to exceed $3.00 monthly.
(2) Nonresidential consumers shall be at rates per month for classes of nonresidential consumers as set forth below:
(a) Commercial consumers: The tax shall be $2.29 plus the rate of $0.029583 on each kWh delivered monthly to commercial consumers, not to exceed $3.00.
(b) Industrial consumers: The tax shall be $2.29 plus the rate of $0.029583 on each kWh delivered monthly to industrial consumers, not to exceed $3.00.
(3) The conversion of tax pursuant to this subchapter to monthly kWh delivered shall not be effective before the first meter reading after December 31, 2000.
(1997 Code, § 62-90) (Ord. passed 1-13-1998; Ord. passed 4-13-1999; Ord. passed 10-10-2000)
Statutory reference:
Consumer utility taxes, see VA Code, § 58.1-3812