20001024 2000-22ORDINANCE NO. 2000-22
AN ORDINANCE AMENDING ARTICLE III, CHAPTER 8, OF THE
CODE OF THE CITY OF FAIRFAX, VIRGINIA, BY AMENDING
AMENDING SECTIONS 8-8 THROUGH 8-10, PERTAINING
TO TAX ON UTILITY SERVICES.
BE IT ORDAINED by the Council for the City of Fairfax, Virginia, that Article III,
Chapter 8, Sections 8-8 through 8-10 of the Code of the City of Fairfax, Virginia is amended
to read in its entirety as follows:
ARTICLE III. TAX ON UTILITY SERVICES
Sec. 8-8. Definitions.
feet.
CCF: The volume of gas at standard pressure and temperature in units of 100 cubic
Commercial or industrial user: The owner or tenant of property used for commercial
or industrial purposes.
Consumer: Every person who, individually or through agents, employees, officers,
representatives or permitees, makes a taxable purchase of electricity or natural gas services
in the city.
Gas utility: A public utility authorized to furnish natural gas service in kYrginia.
Kilowatt hours (kWh): Shall mean 1000 watts of electricity defivered 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 b'irginia Code 3~56-594, 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: The word "person" shall include individuals, firms, partnerships, associations,
corporations, including municipal corporations, and combinations of individuals of whatever
form and character.
Pipeline distribution company: 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.
Purchaser: Every person who purchases a utility service.
Residential consumer: The owner or tenant of property used primarily for residential
purposes, including but not limited to, apartment houses and other multiple-family dwellings.
~ Service providers: Every person who sells or fiamishea provides a utility
service.
Utility service: Local telephone service, electric service, water service and gas
service, including bottled or liquid gas, whether generally termed a utility service or
not, furnished in the City. Code 1966, § 7-8.
2000-22
Sec. 8-9. Electric and local natural gas utility levy and amount of tax.
(a)
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Effective beginning 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 $1.05 plus the rate of $0.01136 on each kwh
delivered monthly to residential consumers by a service provider not to exceed $2.25
monthly. In the case of any multiple-family dwellings served by master or group
meter(s), such tax shall be $1.05 plus the rate of $0.01136 on each kwh delivered
monthly to residential consumers by a service provider not to exceed $2.25 monthly.
(2) Commercial and industrial consumers: Such tax shall be $1.72 plus the rate of
$0.10112 on each kwh delivered monthly to commercial and industrial consumers, not
to exceed $75. O0 monthly.
Effective beginning January 1, 2001' There is hereby imposed and levied a monthly tax on
each purchase of natural gas delivered to consumers by a service provider, classified as
determined by such provider or pipeline distribution company, as follows:
(1) Residential consumers: Such tax shall be $1.05 plus the rate of $0.05709 on each CCF (or
equivalent measure) delivered monthly to residential consumers by a service provider or
pipeline distribution company, not to exceed $2.25 monthly. In the case of any multiple-
family dwellings served by master or group meter(s), such tax shall be $1.05 plus the rate
of $0.01339 on each CCF (or equivalent measure) delivered monthly to residential
consumers by a service provider not to exceed $2.25 monthly.
(2) Commercial and industrial consumers: Such tax shall be $'l.27 plus the rate of $0.05295
on each CCF (or equivalent measure) delivered monthly to commercial and industrial
consumers by a service provider or pipeline distribution company, not to exceed $75.00
monthly.
Sec. 8-9.1. Amount of tax for enhanced emergency telephone service.
In addition to the tax imposed and levied under section 8-9 of this article, there is
hereby imposed and levied by the city upon each and every purchaser of local telephone
service a tax in the amount of eighty-eight cents ($0.88) per telephone line per month. This
tax shall be paid by the purchaser to the ~ service provider of local telephone service for
the use of the city to pay the initial capital, installation, and maintenance costs of its E-911
system. Such tax shall not be imposed on federal, state and local government agencies.
(Ord. No.1992-7, 4-14-92; Ord. No.1995-12, 4-11-95; Ord. No.1997-5, 4-8-97)
Sec. 8-10. Duty of sellers service providers to collect tax for city; report of tax collected
to commissioner of revenue; remitting of taxes to city treasurer.
It shall be the duty of every ~ service provider of utility services to be the tax-
collecting agency for the city by collecting from the purchaser the tax levied by this article.
Such tax shall be collected at the time of the collection of the purchase price charged for the
utility services. The taxes collected during each calendar month shall be reported by each
~ service provider to the commissioner of revenue, and each seg~ service provider shall
remit the amount of tax collected and shown upon such report to the commissioner of
/
Effective until January 1, 2001, at which time it is repealed: There is hereby imposed and
levied by the city, upon each purchaser of a utility service, a tax on the amount charged by
the ~ service provider against the purchaser with respect to each utility service,
exclusive of any federal tax thereon. The tax rate shall be fifteen percent (15%) of the
charge for each residential utility service and fifteen percent (15%) of the charge for each
commercial or industrial utility service. In every case, the tax shall be collected by the
sc!let service provider.
2000-22
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revenue on or before the last day of the second calendar month thereafter, together with the
name and address of any purchaser who has refused to pay this tax. The reports required by
this section shall be in the form prescribed by the commissioner of revenue. The
commissioner of revenue shall promptly remit the check to the city treasurer along with two
(2) copies of the report submitted.
(Code 1966, {} 7-10; Ord. No. 1979-16)
Sec. 8-10.1. 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 provisions of this ordinance shall, upon conviction thereof be
punished by a fine of not less than $1,000.00 nor more than $2,500.00, or by imprisonment
in jail for not more than 360 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 shall become effective on January 1, 2001.
INTRODUCED:
PUBLIC HEARING:
ADOPTED:
October 10, 2000
October 24, 2000
October 24, 2000
The vote on the motion to adopt the ordinance was recorded as follows:
Councilman Coughlan
Councilman Greenfield
Councilman Lederer
Councilman Petersen
Councilman Rasmussen
Councilman Silverthome
Vote
Aye
Aye
Aye
Aye
Aye
Aye
ATTEST:
'~ty-10erk