721.01 Definitions.
721.02 Imposition and levying of tax; amount.
721.03 Collection; time of payment; accounting; proration.
721.04 Records.
721.05 Exemptions.
721.06 Nonliability of utility; refunds; rules and regulations.
721.07 Enforcement provisions.
721.08 Notice to utilities.
721.99 Penalty.
CROSS REFERENCES
Authority to levy - see W. Va. Code 8-13-5a
The following words and phrases when used in this article shall for the purposes of this article have the following respective meanings:
(a) "Person" includes individuals, firms, partnerships, associations, corporations and combinations thereof, of whatever form or character;
(b) "Public utility service" means all services and tangible personal property purchased within this Municipality from a seller, as hereinafter in this section defined, namely, telephone service; electric service; gas service, including bottled or liquid gas, if the seller thereof is classified as a public utility subject to the jurisdiction of the Public Service Commission of West Virginia; water service and sanitary sewer service if purchased, used or consumed within the corporate limits of this Municipality;
(c) "Purchaser" includes every person who purchases, uses or consumes a public utility service;
(d) "Seller" includes every person, whether a public service corporation, a municipality or private corporation, classified as a public utility and subject to the jurisdiction of the Public Service Commission of West Virginia, who sells, furnishes or supplies a public utility service; and
(e) "User" means the owner or tenant of private residential property or the owner or tenant of property used for commercial or industrial purposes, and every combination thereof, of every kind or description.
(1960 Code 4-212)
There is hereby imposed and levied upon each and every purchaser of a public utility service an excise tax upon the privilege of purchasing, using or consuming, within the corporate limits of this Municipality, such public utility service. Such tax shall be in the amount of two percent (2%) of the charge (exclusive of any federal or state tax thereon imposed upon the purchaser) made by the seller against the purchaser with respect to each public utility service, which tax in every case shall be collected by the seller and paid by the purchaser upon the amount of each periodic statement rendered such purchaser by the seller, and shall be paid by the purchaser to the seller at the time the purchase price or such charge becomes due and payable under the agreement between the purchaser and the seller. The tax imposed and levied by this article is in addition to all other taxes imposed and levied by this Municipality. In the event the amount of the charge for any single public utility service exceeds the sum of twenty thousand dollars ($20,000) in any given calendar month, to any single purchaser, no tax shall be imposed for such additional purchase, use or consumption in excess of such amount of twenty thousand dollars ($20,000). In the event more than one public utility furnishes the identical public utility service to the same purchaser, such purchaser shall be entitled to group the same as a single public utility service in calculating the amount of the charges in any calendar month for such public utility service.
(1960 Code 4-212)
Every seller in acting as the tax collecting medium or agency for this Municipality shall collect from each purchaser for the use of this Municipality the tax hereby imposed and levied at the time of collecting the purchase price charged for its public utility service, and the amount of tax actually collected during each calendar month shall be reported by each seller to this Municipality and each seller shall remit the amount of tax shown by such report to have been collected to this Municipality on or before the last day of the second calendar month following the month in which collected, together with the name and address of any purchaser who has failed or refused to pay the tax so imposed and levied. The tax imposed and levied by this article shall apply to periodic statements rendered after October 1, 1981 for public utility service rendered subsequent to October 1, 1981 and when any such periodic statement covers public utility service rendered both before and after such date, only that portion of the charge for public utility service rendered after the date shall be subject to such tax, and the portion subject to such tax shall be the portion of the total charge as the number of days after September 30, 1981, within the period covered by such periodic statement, bear to the total number of days covered by such periodic statement. The required reports shall be in the form prescribed by the official of this Municipality charged with the responsibility of collecting taxes due this Municipality.
(1960 Code 4-212)
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