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Home My WebLink About2000-15ORDINANCE 2000-15 Electric and Natural Gas Consumers Tax • ADOPTED: October 3, 2000 EFFECTIVE: October 3, 2000 • e ~ ~~~ • • V I R G I N I A Ordinance # 2000-15 Electric and Natural Gas Consumers Tax Notwithstanding any other ordinance or other enactment heretofore adopted and currently in force in this jurisdiction, the following is hereby adopted and ordained to be effective as set forth hereinbelow: A. DEFII~TITIONS Consumer means every person who, individually or through agents, employees, officers, representatives or permitees, makes a taxable purchase of electricity or natural gas services in this jurisdiction. Gas Utility means a public utility authorized to furnish natural gas service in Virginia. CCF means the volume of gas at standard pressure and temperature in units of • 100 cubic feet. Kilowatt hours (kWh) delivered means 1000 watts of electricity delivered in a one-hour period by an electric provider to an actual consumer, except that in the case of eligible customer-generators (sometimes called cogenerators) as defined in Virginia Code §56-594, it means kWh supplied from the electric grid to such customer-generators, minus the kWh generated and fed back to the electric grid by such customer-generators. Person means any individual, corporation, company or other entity. Pipeline distribution company means a person, other than a pipeline transmission company which transmits, by means of a pipeline, natural gas, manufactured gas or crude petroleum and the products or byproducts thereof to a purchaser for purposes of furnishing heat or light. Residential consumer means the owner or tenant of property used primarily for residential purposes, including but not limited to, apartment houses and other multiple- family dwellings. Service provider means a person who delivers electricity to a consumer or a gas utility or pipeline distribution company which delivers natural gas to a consumer. Used primarily relates to the larger portion of the use for which electric or natural • gas utility service is furnished. ~~ TOWN OF PULASKI • OFFICE OF THE TOWN MANAGER • PO. BOX 660 • PULASKI, VA 24301 • TEL. 540 994-8600 • FAX 540 994-8607 ~S ~: • B. ELECTRIC UTILITY CONSUMER TAX a. In accordance with Virginia Code §58.1-3814, effective January 1, 2001, there is hereby imposed and levied a monthly tax on each purchase of electricity delivered to consumers by a service provider, classified as determined by such provider, as follows: 1. Residential consumers: Such tax shall be the rate of $0.01135 kWh delivered monthly to residential consumers by a service provider not to exceed $2.25 monthly. 2. Non-residential consumers: such tax on non-residential consumers shall be at the rates per month for the classes ofnon-residential consumers as set forth below: (i) Commercial consumers -such tax shall be the rate of $0.00900 on each kWh delivered monthly to commercial consumers, not to exceed $37.50 monthly. (ii) Industrial consumers -such tax shall be the rate of $0.00900 on each kWh delivered monthly to industrial consumers, not to exceed $37.50 monthly. 3. The conversion of tax pursuant to this ordinance to monthly kWh . 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 electricity are exempt from the tax imposed by this section B. (i) The United States of America, the Commonwealth and the political subdivisions thereof, including this jurisdiction. (c) Billing, collection and remittance of tax. The service provider shall bill the electricity consumer tax to all users who are subject to the tax and to whom it delivers electricity and shall remit the same to the jurisdiction on a monthly basis. Such taxes shall be paid by the service provider to this jurisdiction in accordance with Virginia Code §58.1-3814, paragraphs F. and G., and Virginia Code §58.1-2901. If any consumer receives and pays for electricity 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. 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 electric service and the tax and remit the tax portion to this jurisdiction. • Any tax paid by the consumer to the service provider shall be deemed to be held intrust by such provider until remitted to this jurisdiction. ~~ • (d) Computation of bills not on monthly basis. Bills shall be considered as monthly bills for the purposes of this ordinance if submitted 12 times per year of approximately one month each. Accordingly, the tax for a bi-monthly bill (approximately 60 days), shall be determined as follows: (i) the kWh will be divided by Z; (ii) a monthly tax will be calculated using the rates set forth above; (iii) the tax determined by (ii) shall be multiplied by 2; (iv) the tax in (iii) may not exceed twice the monthly "maximum tax". C. LOCAL NATURAL GAS UTILITY CONSUMER TAX (a) In accordance with Virginia Code §58.1-3814, there is hereby imposed and levied a monthly tax on each purchase of natural gas delivered to consumers by pipeline distribution companies and gas utilities classified by "class of consumers" as such term is defined in Virginia Code §58.1-3814J, as follows: (1) Residential consumers: such tax on residential consumers of natural gas shall be at the rate of $0.0695 on CCF delivered monthly to residential consumers, not to exceed $2.25 per month. (2) Non-residential consumers: Such tax on non-residential consumers shall be at the rates per month shown for each CCF delivered by a pipeline distribution • company or a gas utility for the classes as set forth below: (i) Commercial consumers -such tax shall be at the rate of $0.0605 on each CCF delivered monthly to commercial consumers, not to exceed $37.50 monthly. (ii) Industrial consumers -such tax shall be at the rate of $0.0069 on each CCF delivered monthly to industrial consumers, not to exceed $37.50 monthly. 3. The conversion of tax pursuant to this ordinance 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 shall be exempt from the tax imposed by this Section C: (i) The United States of America, the Commonwealth and the political subdivision thereof, including this jurisdiction. (c) Billing, collection and remittance of tax. 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. Such taxes shall be paid by the service provider to this jurisdiction in accordance with • Virginia Code § 58.1-3814, paragraphs H. and I., and Virginia Code § 58.1-2901. If any consumer receives and pays for natural gas billed 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. 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 electric service and the tax and remit the tax portion to this jurisdiction. Any tax paid by the consumer to the service provider shall be deemed to be held intrust by such provider until remitted to this jurisdiction. (d) Commutation of bills not on monthly basis. Bills shall be considered as monthly bills for the purposes of this ordinance if submitted 12 times per year of approximately one month each. Accordingly, the tax for a bi-monthly bill (approximately 60 days) shall be determined as follows: (i) the CCF will be divided by 2; (ii} a monthly tax will be calculated using the rates set forth above; (iii) the tax determined by (ii) shall be multiplied by 2; (iv) the tax in (iii) may not exceed twice the monthly "maximum tax". D. PENALTIES Any consumer of electricity or natural gas failing, refusing or neglecting to pay the tax imposed and levied under this ordinance, and any officer, agent or employee of • any service provider violating the provision of this ordinance shall, upon conviction thereof, be punished by a fine of not less than $_ nor more that $ , or by imprisonment in jail for not more that -days, or by both such fine and imprisonment. Each such failure, refusal, neglect or violation shall constitute a separate offense. Such conviction shall not relieve any person from the payment, collection and remittance of the tax as provided in this ordinance. This Ordinance is effective upon adoption and is adopted by duly recorded vote of the Town Council of the Town of Pulaski, Virginia, on this the 3rd day of October, 2000. Lane R. Penn -Aye Kenneth M. Fleenor -Aye James M. Neblett -Aye E. G. Black, Jr. -Aye Bettye H. Steger -Aye Daniel Talbert, Jr. -Aye Pauline G. Mitchell -Aye Jeffrey S. Worrell -Aye BY: _ , Charles W. Stewart, Jr., Mayor ~ Attest: Patricia Pendergrast, Cl k of Council tplclord 2000-15 G~ ~~ • I, Patricia Pendergrast, Clerk of Council, certify that the foregoing Ordinance 2000-15, electric and natural gas consumers tax, is a true and correct copy as adopted by the Pulaski Town Council at their regular meeting on October 3, 2000. f _.. Patricia Pendergrast, C1 of Council • tp/c/ordinance/certification 2000-15 •