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The following words and terms, when used in this division, shall have the <br />following respective meanings, except where the contest clearly indicates a different <br />meaning: <br /> <br /> Consumer means every person who, individually or through agents, employees, <br />officers, representatives or permitees, makes a taxable purchase of electricity or natural <br />gas services in this jurisdiction. <br /> <br /> Gas utility means a public utility authorized to furnish natural gas service in <br />Virginia. <br /> <br /> CCF means the volume of gas at standard pressure and temperature in units of <br />100 cubic feet. <br /> <br /> Kilowatt hours (kWh) delivered means 1000 watts of electricity delivered in a <br />one hour period by an electric provider to an actual consumer, except that in the case of <br />eligible customer-generators (sometimes called cogenerators) as defined in Section 56- <br />594 of the Code of Virginia (1950), it means kwh supplied from the electric grid to such <br />customer-generators, minus the kwh generated and fed back to the electric grid by such <br />customer-generators. <br /> <br />Person means any individual, corporation, company or other entity. <br /> <br /> Pipeline distribution company means a person, other than a pipeline transmission <br />company which transmits, by means of a pipeline, natural gas, manufactured gas or crude <br />petroleum and the products or byproducts thereof to a purchaser for purposes of <br />furnishing heat or light. <br /> <br /> Residential consumer means the owner or tenant of property used primarily for <br />residential purposes, including but not limited to, apartment houses and other multiple- <br />family dwellings. <br /> <br /> Service provider means a person who delivers electricity to a consumer or a gas <br />utility or pipeline distribution company which delivers natural gas to a consumer. <br /> <br /> Used primarily means the larger portion of the use for which electric or natural <br />gas utility servme is furnished. <br /> <br />Sec. 35-321. Electric consumer utility tax levied; amount; <br /> <br /> (a) In accordance with Section 58.1-3814 of the Code of Virginia (1950), <br />effective January 1, 2001, there is hereby imposed and levied a monthly tax on each <br />purchase of electricity delivered to consumers by a service provider, classified as <br />determined by such provider, as follows: <br /> <br /> <br />