(A) Purpose. Pursuant to VA Code § 58.1-3814, this section shall provide for the taxing of electric utility services provided to consumers within the boundaries of the county and excluding those consumers residing within the Town of Warsaw.
(B) Definitions. For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
COMMERCIAL OR INDUSTRIAL CONSUMER. The owner or tenant of property used for commercial or industrial purposes who pays for the utility service for such property.
CONSUMER. A person who individually or through agents, employees, officers, representatives, or permittees makes a purchase of electric service.
EXEMPT. Exempt from the electric utility tax according to the provisions of this section.
RESIDENTIAL CONSUMER. The owner or tenant of property used primarily for residential purposes who pays for the electric utility service in or for such property including, but not limited to, apartment houses, trailer parks, and other multiple-family dwellings or accommodations.
SERVICE PROVIDER. Every person engaged in the business of selling electric utility service to consumers.
(C) Electric utility service tax levied. There is hereby imposed and levied by the county upon each consumer of electric utility service a tax in the amount of $0.015 per kilowatt-hour delivered monthly to consumers with respect to each electric utility service, provided that such tax shall not exceed $3 a month per service for residential, commercial, and industrial consumers.
(D) Exemptions. The United States of America, the state, and political subdivisions, boards, commissions, and authorities thereof and any public safety agency are hereby exempt from the payment of tax imposed and levied by this section.
(E) Provider to collect, report, and remit tax.
(1) A service provider of electric utility service shall collect the tax from the consumer by adding the tax to the monthly charge for services. The tax shall, when collected, be stated as a distinct item separate and apart from the monthly kilowatt-hour used charge. Until the consumer pays the tax to the service provider, the tax shall constitute a debt of the consumer to the county. If any consumer refuses to pay the tax, the service provider shall notify the county. After the consumer pays the tax to the service provider, the taxes collected shall be deemed to be held in trust by the service provider until remitted to the county.
(2) A service provider shall remit monthly to the Treasurer of the county the amount of tax billed during the proceeding month to consumers within the county.
(F) Adoption and effective date. This section was adopted on May 9, 2002, and shall not become effective until 60 days subsequent to written notice by certified mail from the county being received by the registered agent of the utility billing services that such tax has been imposed.
(Ord. passed 5-9-2002) Penalty, see § 32.999