§ 32.082  REVENUE SHARE RATE PER MEGAWATT AND WAIVER OF MACHINE AND TOOL TAX.
   (A)   The county hereby imposes a revenue share to be assessed at a rate of $1,400.00 per megawatt on any solar photovoltaic (energy) project. The generation capacity shall be measured in alternating current (AC) generation capacity of the facility and the determination of the generation capacity shall be based on submissions by the facility owners to the interconnecting utility.
   (B)   The exemption for solar photovoltaic (electric energy) projects greater than five megawatts as provided by VA Code § 58.1-3660, as amended, shall be 100% of the assessed value.
   (C)   Nothing contained herein shall be construed to prevent any other tax or fee as provided by the Code of Virginia.
(Ord. passed 8-13-2020)