As used in this chapter, except where the context clearly indicates a different meaning:
(a) “Affiliated group” shall have the same meaning ascribed to it in subdivision C.10 of Section 58.1-3703 of the Code of Virginia, except for the purposes of this chapter, the word “entity” shall be substituted for the word “corporation” whenever it is used in that section.
(b) “CCF” means the volume of gas at standard pressure and temperature in units of 100 cubic feet.
(c) “Commercial or industrial consumer” means the person who owns, leases or occupies property which is not residential in character or is used primarily for commercial or industrial purposes, including the owner of master metered apartment buildings who pays for utility service for such property.
(Ord. 00-09. Passed 10-16-00; Ord. 01-05. Passed 7-16-01.)
(d) “Consumer” means every person who, individually or through agents, employees, officers, representatives or permittees, makes a taxable purchase of a utility service.
(e) “E-911 system” means a telephone service which utilizes a computerized system to automatically route emergency telephone calls placed by dialing the digits “911" to the proper public safety answering point serving the County. An E-911 system includes selective routing of telephone calls, automatic telephone number identification, and automatic location identification performed by computers and other ancillary control center communications equipment.
(f) “Enhanced services” means services that employ computer processing applications to act on the format, code, or protocol or similar aspects of the information transmitted; provide additional, different, or restructured information; or involve interaction with stored information.
(g) “Gross charges” means, subject to the exclusions of this section, the amount charged or paid for the taxable purchase of utility service. However, “gross charges” shall not include the following:
(1) Charges or amounts paid for local telecommunication services that vary based on the distance and/or elapsed transmission time of the communication that are separately stated on the consumer's bill or invoice.
(2) Charges or amounts paid for customer equipment, including such equipment that is leased or rented by the customer from any source, if such charges or amounts paid are separately identifiable from other amounts charged or paid for the provision of local telecommunication services on the service provider's books and records.
(3) Charges or amounts paid for administrative services including, without limitation, service connection and reconnection, late payments, and roamer daily surcharges.
(4) Charges or amounts paid for special features that are not subject to taxation under Section 4251 of the Internal Revenue Code of 1986, as amended.
(5) Charges or amounts paid that are (i) the tax imposed by Section 4251 of the Internal Revenue Code of 1986, as amended, or (ii) any other tax or surcharge imposed by statute, ordinance or regulatory authority.
(6) Bad debts, which shall mean any portion of a debt related to the sale of utility services, the gross charges for which are not otherwise deductible or excludable, that has become worthless or uncollectible, as determined under applicable Federal income tax standards. If the portion of the debt deemed to be bad is subsequently paid, the service provider shall report and pay the tax on that portion during the reporting period in which the payment is made.
(h) “Group metered apartments” when used in conjunction with natural gas service means service applicable to any multiple-dwelling building or project comprised of four or more dwelling units supplied through one meter or a battery of meters.
(i) “Interruptible service” when used in connection with natural gas service means service which is provided to any consumer on an interruptible basis, i.e. where the provider has the right to curtail or interrupt delivery of natural gas whenever, in the sole judgment of the provider, natural gas is not available for delivery.
(j) “Kilowatt hours (kWh) delivered” means 1,000 watts of electricity delivered in a one-hour period by an electric provider to an actual consumer, except that in the case of eligible customer-generators (sometimes called cogenerators) as defined in Virginia Code § 56-594, it means kWH supplied from the electric grid to such customer-generators, minus the kWh generated and fed back to the electric grid by such customer-generators.
(k) “Local commercial exchange telephone service” shall mean telephone service furnished the owner or tenant of property used for commercial or industrial purposes, but shall not include telephone service to rented residential units as provided in subdivision (l) of this section even though such may be commercial in nature.
(l) “Local residential exchange telephone service” shall mean telephone service furnished the owner or tenant of private residential property or the tenant of an apartment who pays for telephone service to such property.
(m) “Local telecommunication service” includes, without limitation, the two-way local transmission of messages through the use of switched local telephone services; telegraph services; teletypewriter; local cellular mobile radio telecommunication services; specialized mobile radio, stationary two-way radio, or any other form of two-way mobile and portable communications.
(n) “Local telephone service” subject to the exclusions stated in this section, includes any service subject to Federal taxation as local telephone service as that term is defined in Section 4252 of the Internal Revenue Code of 1986, as amended, or any successor statute.
(o) “Mobile local telecommunication service” means any two-way mobile or portable local telecommunication service, including cellular mobile radio telecommunication service and specialized mobile radio.
(p) “Mobile service consumer” means a person having a telephone number for mobile local telecommunication service who has made a taxable purchase of such service or on whose behalf another person has made a taxable purchase of such service.
(q) “Person” means individuals, firms, partnerships, associations, corporations or combinations of individuals of whatever form and character.
(r) “Public safety agency” means a functional division of a public agency which provides firefighting, police, medical or other emergency services or a private entity which provides such services on a voluntary basis.
(Ord. 93-14. Passed 12-1-93.)
(s) “Public safety answering point” means a communications facility operated on a twenty- four hour basis which first receives E-911 calls from persons in the E-911 service area and which may, as appropriate, directly dispatch public safety services or extend, transfer or relay E-911 calls to appropriate public safety agencies.
(t) “Residential consumer” means the person who owns, leases or occupies property used primarily for residential or agricultural purposes, and who pays for utility service in or for such property.
(u) “Seller” means every person, whether a public service corporation, political subdivision or private corporation, or not, who sells or delivers a utility service to a consumer within the County, and includes the term “service provider” as defined herein.
(v) “Service address” means the location of the telecommunication equipment from which the telecommunication is originated or at which the telecommunication is received by a consumer. If the service address is not a defined location, as in the case of mobile telephones, maritime systems, air-to-ground systems and the like, the service address shall mean the location of the subscriber's primary use of the telecommunication equipment within the licensed service area. A mobile service provider may obtain a signed statement from a consumer indicating which county, city or town within the licensed service area is the location of the consumer's primary use of the telecommunications equipment. A mobile service provider shall be entitled to rely absolutely on a consumer's signed statement and shall remit the taxes collected to the county, city or town identified by the consumer. In the absence of a signed statement by a consumer, a mobile service provider shall identify the county, city or town of the consumer's primary use based upon the consumer's billing address.
(w) “Service provider” means every person engaged in the business of selling a utility service to a consumer.
(x) “Taxable purchase” means the acquisition of utility services for consumption or use; however, taxable purchase does not include (i) the provision of telecommunications among members of an affiliated group of entities by a member of the group for their own exclusive use and consumption and (ii) the purchase of telecommunications for resale in the subsequent provision of telecommunications, including, without limitation, carrier access charges, right of access charges, and charges for use of intercompany facilities; however, the acquisition of telecommunications by a provider of enhanced services is not the purchase of telecommunications for resale, even when the cost of the telecommunications is separately stated to the purchaser of the enhanced services, as long as the primary object of the purchase of the telecommunications by the provider is for the provision of enhanced services and not telecommunications.
(y) “Used primarily” refers to the larger portion of the use for which a utility service is furnished.
(z) “Utility service” means local telecommunication service, electric service and gas service, excluding bottled gas, furnished within the County.
(Ord. 00-09. Passed 10-16-00; Ord. 01-05. Passed 7-16-01.)