2000 Ordinances - Laserfiche WebLink

Home Browse Search

purchase of electricity and natural gas utility services used by such governmental agencies, except where any such governmental agency or body is engaged in an operation for profit. This exemption does not apply to a governmental agency engaged in low-rent public housing, where costs of utility services are paid in whole or in part by the tenant. Sec. 35-224. Billing, collection and remittance of tax. The service provider shall bill the electricity and natumt gas consumer tax to all users who are subject to the tax and to whom it delivers electrici~ and shall remit the same to this jurisdiction on a monthly basis. Such taxes shall be paid by the service provider to this jurisdiction in accordance with Sections 58.1-3814 and 58.1-2901 of the Code of Virginia. If any consumer receives and pays for electricity or natural gas but refuses to pay the tax imposed by this section, the service provider shall notify this jurisdiction of the name and address of such consumer. If any consumer fails to pay a bill issued by a service provider, including the tax imposed by this section, the service provider must follow its normal collection procedures and upon collection of the bill or any part thereof must apportion the net amount collected between the clmrge for the service and the tax and remit the tax portion to the city ~reasurer. The taxes so collected during each calendar month shall be reported and remitted by each service provider to the city treasurer on or before the last day of the following calendar month. The report shall be in such form as may be prescribed by the city's chief fmancial officer and the city treasurer. Any tax paid by the consumer to the service provider shall be deemed to be held in trust by such provider until remitted to this jurisdiction. Sec. 35-225. Computation of bills not on monthly basis. Bills for electricity or natural gas service shall be considered as monthly bills for the purposes of this division if submitted twelve times per year at intervals of approximately one month each. Accordingly, the tax for a bimonthly bill (approximately 60 days) shall be determined as follows: (i) the kWh will be divided by 2; (ii) a monthly tax will be calculated using the rotes set tbrth above: (iii) the tax determined by (ii) shall be multiplied by 2; (iv) the tax in (iii) may not exceed twice the monthly "maximum tax". Sec. 35-326. Failure of purchaser to pay tax. Any consumer of electricity or natural gas falling, refusing or neglecting to pay the mx 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 thereol; be guilty of a Class 3 misdemeanor. 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.