(A) Per meter tax. In accordance with VA Code § 58.1-3814, as amended, effective January 1, 2001, there is hereby imposed and levied a per meter tax on each purchase of electricity provided to consumers by electric suppliers as follows.
(1) Residential consumers. Such tax shall be at the rate of a $1.05 minimum charge plus $0.011881 per kWh delivered monthly to such consumers, not to exceed $2.25 per month.
(2) Group or master metered apartment (multiple-family dwelling) consumers. Such tax shall be at the rate of a $1.05 per meter minimum charge plus $0.011881 per kWh delivered monthly to such consumers, not to exceed the lesser of 15% of the net bill or 15% of an amount calculated at $15 times the dwelling units served per month. Group or master metered apartment houses or other multiple-family dwellings shall be taxed at the residential electric consumer rate for each dwelling unit.
(3) Commercial and industrial consumers. Such tax, for the period of January 1, 2001 to December 31, 2003, shall be at the rate of a $1.72 minimum charge plus $0.010517 per kWh delivered monthly to such consumers, not to exceed $9 per month.
(4) Conversion. 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, prior to which time the tax previously imposed by this jurisdiction shall be in effect.
(B) Exemptions. The following consumers of electricity are exempt from the tax imposed by this section:
(1) Any public safety agency as defined in VA Code § 58.1-3813, as amended; and
(2) The United States of America, the state and the political subdivisions, boards, commissions, and authorities thereof.
(C) Billing, collection, and remittance of tax. The service provider shall bill the electricity consumer tax to all users who are subject to the tax and to whom it delivers electricity and shall remit the same to this jurisdiction on a monthly basis in accordance with the applicable provisions of VA Code Title 58.1, as amended. If any consumer receives and pays for electricity but refuses to pay the tax imposed by this section, the service provider shall notify this jurisdiction of the name and address of such consumer. If any consumer fails to pay a bill issued by a service provider, including the tax imposed by this section, the service provider must follow its normal collection procedures and, upon collection of the bill or any part thereof, must apportion the net amount collected between the charge for electric service and the tax and remit the tax portion to this jurisdiction. Any tax paid by the consumer to the service provider shall be deemed to be held in trust by such provider until remitted to this jurisdiction.
(D) Computation of bi-monthly bill. Bills shall be considered as monthly bills for the purposes of this subchapter if submitted 12 times per year at approximately 30-day intervals. The tax on a bimonthly bill (approximately 60-day intervals) shall be determined as follows:
(1) kWh consumed shall be divided by two;
(2) A monthly tax shall be calculated using the rates set forth above;
(3) The tax determined by division (D)(2) above shall be multiplied by two; and
(4) The tax in division (D)(3) above shall not exceed twice the monthly maximums set forth in division (A) above.
(1998 Code, § 58-53) (Ord. O-2001-01, passed 10-25-2000; Ord. O-2001-05, passed 2-13-2001; Ord. O-2023-15, passed 9-19-2023)