20020528 2002-8ORDINANCE NO. 2002- 8
AN ORDINANCE AMENDING ARTICLE V, CHAPTER 90,
SECTION 90-232 OF THE CODE OF THE CITY OF
FAIRFAX, VIRGINIA, PERTAINING TO UTILITY
SERVICES LEVY AND AMOUNT OF TAX.
BE IT ORDAINED, by the City Council of the City of Fairfax, that Article V, Chapter
90, Section 90-232 of the Code of the City of Fairfax, Virginia, is hereby amended to read in
its entirety as follows:
ARTICLE V. TAX ON UTILITY SERVICES
Sec. 90-232. Utility services levy and amount of tax.
(a) 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
$0.010112 on each Kwh delivered monthly to commercial and industrial consumers,
not to exceed $75.00 monthly.
(b) 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 $1.27 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.
(c) There is hereby imposed and levied by the city, upon each purchaser of a telephone or
water utility service, a tax on the amount charged by the service provider against the
purchaser with respect to each such utility service, exclusive of any federal tax thereon. The
tax rate shall be 15 percent of the charge for each residential telephone or water utility service
and 15 percent of the charge for each commercial or industrial telephone or water utility
service. In every case, the tax shall be collected by the service provider from the purchaser
and shall be paid by the purchaser to the service provider for the use of the city at the time the
purchase price or such charge shall become due and payable under the agreement between the
purchaser and service provider.
(1) In case any monthly bill submitted by a service provider for residential
telephone or water utility service shall exceed $15.00 for a residential user, there shall be no
tax computed on so much of such bill as shall exceed $15.00. In case any monthly bill
submitted by any service provider for a commercial or industrial user of telephone or water
utility service shall exceed $500.00, there shall be no tax computed on so much of such bill as
shall exceed $500.00.
(2) In case a bill is submitted by the service provider for more than one month's
utility service, then the amount of such bill excluded in computing the tax shall be the
monthly exclusion allowed in this article for a specific utility service, multiplied by the
number of months for which such bill is submitted. In the case of multiple trait housing
projects or apartments served by a master meter or by a central plant or plants, the
computation of tax shall be made as though each living unit in such project or apartment were
separately billed or separately metered and billed.
BE IT FURTHER ORDAINED that this ordinance is effective as of January 1, 2001.
INTRODUCED: May 14, 2002
PUBLIC HEARING: May 28, 2002
ENACTED: May 28, 2002
Councilman Coughlan
Councilman Greenfield
Councilman Lederer
Councilman Rasmussen
Councilman Rodio
Councilman Silverthome
Vote
Aye
Aye
Aye
Aye
Aye
Aye
ATTEST: