(A) Per meter tax. In accordance with VA Code § 58.1-3814, as amended, there is hereby imposed and levied a per meter tax on each purchase of natural gas provided to consumers by pipeline distribution companies and gas utilities as follows.
(1) Residential consumers. Such tax shall be at the rate of a $1.35 minimum charge plus $0.0141600 per CCF 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 $6.86 minimum charge plus $0.0351952 per CCF 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.
(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 $2.51 minimum charge plus $0.0627327 per CCF delivered monthly to such consumers, not to exceed $9 per month.
(4) Conversion. The conversion of tax pursuant to this subchapter to monthly CCF 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 natural gas are to be exempt from the tax imposed by this section:
(1) Any public safety agencies 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.
(1) The service provider shall bill the natural gas consumer tax to all users who are subject to the tax and to whom it delivers natural gas 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.
(2) If any consumer receives and pays for natural gas 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.
(3) 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 natural gas service and the tax and remit the tax portion to this jurisdiction.
(4) 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 bimonthly 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) CCF 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, § 58-54) (Ord. O-2001-01, passed 10-25-2000; Ord. O-2001-05, passed 2-13-2001; Ord. O-2023-15, passed 9-19-2023)