§ 40-117. Electric consumer utility tax levied; amount.

In accordance with § 58.1-3814 of the State Code, effective January 1, 2001, there is hereby imposed and levied a monthly tax, on a "per meter" basis, on each purchase of electricity delivered to consumers by a service provider in the following classes, as defined by the service provider, as follows:

(1)

Residential consumers. Such tax shall be one dollar and fifty-four cents ($1.54), plus the rate of $0.016398 per kWh on each kWh delivered monthly to residential consumers by a service provider, however the total tax shall not exceed three dollars and eight cents ($3.08) per month.

(2)

Commercial consumers. Such tax shall be two dollars and twenty-nine cents ($2.29), plus the rate of $0.013859 per kWh on the first two thousand seven hundred twenty-one (2,721) kWhs, plus the rate of $0.003265 per kWh on all remaining kWhs delivered monthly to commercial consumers, however the total tax shall not exceed eighty dollars ($80.00) per month.

(3)

Industrial consumers. Such tax shall be two dollars and twenty-nine cents ($2.29), plus the rate of $0.015455 per kWh on the first two thousand four hundred forty (2,440) kWhs, plus the rate of $0.003482 per kWh on all remaining kWhs delivered monthly to industrial consumers, however the total tax shall not exceed one thousand five hundred dollars ($1,500.00) per month.

(4)

All other classes of non-residential consumers. Such tax shall be two dollars and twenty-nine cents ($2.29), plus the rate of $0.015455 per kWh on the first two thousand four hundred forty (2,440) kWhs, plus the rate of $0.003482 per kWh on all remaining kWhs delivered monthly to all other classes of non-residential consumers, however the total tax shall not exceed eighty dollars ($80.00) per month.

(Ord. No. 5532-00, § 1; Ord. No. 6870-12, § 1)

Editor's note— Ord. No. 6870-12 shall be in effect on and after July 1, 2012.

(Ord. No. 5532-00, § 1; Ord. No. 6870-12, § 1)

Editor's note

Ord. No. 6870-12 shall be in effect on and after July 1, 2012.