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20040210 2004-1ORDINANCE NO. 2004-1 AN ORDINANCE AMENDING ARTICLE V, CHAPTER 90, SECTIONS 90-231 THROUGH 90-232 OF THE CODE OF THE CITY OF FAIRFAX, VIRGINIA, PERTAINING TO TAX ON UTILITY SERVICES. BE IT ORDAINED by the Council for the City of Fairfax, Virginia, that Article V, Sections 90-231 through 90-232 of the Code of the City of Fairfax, Virginia is amended to read in its entirety as follows: ARTICLE V. TAX ON UTILITY SERVICES Sec. 90-231. Definitions. For the purposes of this article, the following words and phrases shall have the meanings respectively ascribed to them by this section: CCF means the volume of gas at standard pressure and temperature in units of 100 cubic feet. Commercial or industrial user means the owner or tenant of property used for commercial or industrial purposes. 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 the city. Gas utility means a public utility authorized to furnish natural gas service in Virginia. Kilowatt hours (kWh) 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. Local telephone service means any telephone service provided to residential and commercial or industrial consumers. Mobile local telecommunication service means any two-way mobile or portable local telecommunication service. Including cellular mobile radio telecommunication service and specialized mobile radio. Person means individuals, firms, partnerships, associations, corporations, including municipal corporations, and combinations of individuals of whatever form and character. 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. Purchaser means every person who purchases a utility service. Residential user means the owner or tenant of private residential property, of an apartment or multiunit project Seller means every person who sells or furnishes a utility service. Service Provider means every person who sells or provides a utility service. Utility service means local telephone service, mobile local telecommunication 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. Sec. 90-232. Levy and amount of tax. (a) There is hereby imposed and levied by the city, upon each purchaser of local telephone utility service, a tax on the amount charged by the seller against the purchaser, exclusive of any federal tax thereon. The tax rate shall be 15 percent of the charge for each residential utility service and 15 percent of the charge for each commercial or industrial utility service. In every case, the tax shall be collected by the seller from the purchaser and shall be paid by the purchaser to the seller 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 seller. (b) In case any monthly bill submitted by a seller for residential local telephone 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 seller for a commercial or industrial user of local telephone utility service shall exceed $500.00, there shall be no tax computed on so much of such bill as shall exceed $500.00. (c) In case a bill is submitted by the seller for more than one month's local telephone utility service, then the amount of such bill excluded in computing the tax shall be the monthly exclusion allowed in this article, multiplied by the number of months for which such bill is submitted. (d) There is hereby imposed and levied by the city 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. (e) 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. (f) There is hereby imposed and levied by the city, upon each purchaser of mobile local telecommunication service with a consumer service address located in the city, a tax in the amount often (10) percent of the monthly gross charge to a consumer of mobile local telecommunication service, provided that such tax shall not be applicable to any amount so charged in excess of thirty ($30.00) per month for each mobile telecommunications service billed to a mobile service consumer. The tax shall be collected by the seller from the purchaser and shall be paid by the purchaser to the seller 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 the seller. 2004- This ordinance shall become effective February 1, 2004. INTRODUCED: January 13, 2004 PUBLIC HEARING: February 10, 2004 ADOPTED: February 10, 2004 Vote: Councilwoman Cross Councilman Greenfield Councilwoman Lyon Councilman Rasmussen Councilman Silverthorne Councilmember Winter Aye Aye Aye Aye Aye Aye Date ATTEST: City Clerk