Division 7 – Utility Tax

[Adopted 6-29-1989 (Ch. 147, Art. VII, of the 1993 Code)]

§ 3.7-19 Tax imposed.

[Amended 9-20-2004; 4-7-2014]

A tax will be charged consumers of electricity utilities as authorized in § 58.1-3814, Code of Virginia, as amended. This tax shall be levied on all residents of Appomattox County, including those within incorporated towns. The tax will be charged consumers of electricity by electric utility suppliers as authorized in § 58.1-3814, Code of Virginia, as amended. The rate of tax on the electric energy delivered to an ultimate consumer shall be as follows:

A. Residential consumers. Such tax shall be 20% times the minimum monthly charge imposed upon the customer plus the rate of $0.014768 on each kilowatt hour (kWh) delivered monthly to residential consumers by the service provider not to exceed $3 monthly.

B. Commercial/industrial consumers. Such tax shall be 20% times the minimum monthly charge imposed upon the consumer plus the rate of $0.015279 on each kilowatt hour (kWh) delivered monthly, not to exceed $20 per month.

§ 3.7-20 When effective.

This tax will not be effective until 60 days subsequent to written notice by certified mail from the County to the registered agent of the utility corporation that is required to collect the tax.

§ 3.7-21 Exemptions.

Public safety agencies, as defined herein, are exempt from this tax.

§ 3.7-22 Definitions. [Amended 9-20-2004; 4-7-2014]

[Amended 9-20-2004; 4-7-2014]

As used in this article, the following terms shall have the meanings indicated:

PUBLIC SAFETY AGENCIES

Functional divisions of public agencies which provide fire-fighting, police, medical or other emergency services or private entities which provide such services on a voluntary basis.

§ 3.7-23 Violations and penalties.

[Amended 7-12-1993]

A violation of this article shall constitute a Class 1 misdemeanor.