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Upon any person engaging or continuing within the City in any public service or utility business except railroad, railroad car, railway express, pipeline, telephone and telegraph companies, water carriers by steamboat or steamship or motor carrier, there is hereby levied and shall be collected taxed on account of the business engaged in, equal to the gross income of the business multiplied by the respective rates as follows: Water companies, 3.00 per one hundred dollars ($100.00) of gross income; electric light and power companies 3.00 per each one hundred dollars ($100.00) on sales and demand charges for domestic purposes and commercial lighting and 3.00 per each hundred dollars ($100.00) on sales and demand charges for all other purposes; natural gas companies, 2.00 per each one hundred dollars ($100.00) of the gross income, such gross income for this purpose to be determined by deducting from gross income from all sales to consumers the amount of the tax paid by the taxpayer under Section 737.09; and upon all other public service or utility business, 2.00 per each one hundred dollars ($100.00) of the gross income. The gross income of the taxpayer from any other activity shall be included in the measure of the tax imposed under the appropriate section or sections of this article.
Provided, however, that the taxes pursuant to this section above related to water companies, natural gas companies and electric light and power companies are subject to the limitations set forth in Section 735.01(b) and by West Virginia Code 8-1-5a and the Municipal Home Rule Pilot Program.
Provided, further, that the sale of electric power under this section shall be taxed at the rate of 2.30 per one hundred dollars ($100.00) of gross income on that portion of gross income derived from the sale of electric power to a plant location of a customer engaged in a manufacturing activity, if the contract demand at such plant location exceeds 300,000 Megawatts/hours per year or if the usage at such plant location exceeds 300,000 Megawatt/hours in a year.
(Ord. 2223. Passed 12-17-15; Ord. 2227. Passed 4-21-16.)
Provided, further, that none of the rates imposed by this section on any public service or utility business shall exceed the maximum rate permitted by West Virginia Code.
(Ord. 2227. Passed 4-21-16.)