§ 58.1-2901
(Effective January 1, 2001) Collection and remittance of tax
A. The service provider shall collect the tax from the consumer by adding it as a separate charge to the consumer's monthly statement. Until the consumer pays the tax to such provider, the tax shall constitute a debt of the consumer to the Commonwealth. If any consumer refuses to pay the tax, the service provider shall notify the Commission and/or localities of the names and addresses of such consumers. After the consumer pays the tax to the service provider, the taxes collected shall be deemed to be held in trust by such provider until remitted to the Commission and/or localities.
The service provider shall collect the tax from the consumer by adding it as a separate charge to the consumer’s monthly statement. Until the consumer pays the tax to such service provider, the tax shall constitute a debt to the Commonwealth, localities, and the Virginia State Corporation Commission. If any consumer receives and pays for electricity but refuses to pay the tax on the bill that is imposed by § 58.1-2900, the service provider shall notify the State Corporation Commission 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 § 58.1-2900, the service provider shall follow its normal collection procedures with respect to the charge for electric service and the tax, and upon collection of the bill or any part thereof shall apportion the net amount collected between the charge for electric service and the tax, and shall remit the tax portion to the State Corporation Commission and the localities. After the consumer pays the tax to the service provider, the taxes shall be deemed to be held in trust by such service provider until remitted to the State Corporation Commission and localities.
§ 58.1-3814
Water or heat, light and power companies
A. Any county, city or town may impose a tax on the consumers of the utility service or services provided by any water or heat, light and power company or other corporations coming within the provisions of Chapter 26 (§ 58.1-2600 et seq.), which tax shall not be imposed at a rate in excess of twenty percent of the monthly amount charged to consumers of the utility service and shall not be applicable to any amount so charged in excess of fifteen dollars per month for residential customers. Any city, town or county that on July 1, 1972, imposed a utility consumer tax in excess of limits specified herein may continue to impose such a tax in excess of such limits, but no more. For taxable years beginning on and after January 1, 2001, any tax imposed by a county, city or town on consumers of electricity shall be imposed pursuant to paragraphs C through H of this section only.
B. Any tax enacted pursuant to the provisions of this section, or any change in a tax or structure already in existence, shall not be effective until sixty days subsequent to written notice by certified mail from the county, city or town imposing such tax or change thereto, to the registered agent of the utility corporation that is required to collect the tax.
C. Any county, city or town may impose a tax on the consumers of services provided within its jurisdiction by any electric light and power, water or gas company owned by another municipality; provided, that no county shall be authorized under this section to impose a tax within a municipality on consumers of services provided by an electric light and power, water or gas company owned by that municipality. Any county tax imposed hereunder shall not apply within the limits of any incorporated town located within such county which town imposes a town tax on consumers of utility service or services provided by any corporation coming within the provisions of Chapter 26, provided that such town (i) provides police or fire protection, and water or sewer services, provided that any such town served by a sanitary district or service authority providing water or sewer services or served by the county in which the town is located when such service or services are provided pursuant to an agreement between the town and county shall be deemed to be providing such water and sewer services itself, or (ii) constitutes a special school district and is operated as a special school district under a town school board of three members appointed by the town council.
Any county, city or town may provide for an exemption from the tax for any public safety agency as defined in § 58.1-3813.
Any city with a population of not less than 27,000 and not more than 28,500 may provide an exemption from the tax for any church or religious body entitled to an exemption pursuant to Article 4 (§ 58.1-3650 et seq.) of Chapter 36.
Any municipality required to collect a tax imposed under authority of this section for another city or county or town shall be entitled to a reasonable fee for such collection.
D. In a consolidated county wherein a tier-city exists, any county tax imposed hereunder shall apply within the limits of any tier-city located in such county, as may be provided in the agreement or plan of consolidation, and such tier-city may impose a tier-city tax on the same consumers of utility service or services, provided that the combined county and tier-city rates do not exceed the maximum permitted by state law.
E. The tax authorized by this section shall not apply to utility sales of products used as motor vehicle fuels.
F. For taxable years beginning on and after January 1, 2001, any county, city or town may impose a tax on consumers of electricity provided by electric suppliers as defined in § 58.1-400.2 which shall not be imposed at a rate in excess of $.015 (1 1/2 cent) per kWh billed monthly to consumers of electricity and shall not be applicable to any kilowatt hours billed in excess of 200 kWh per month for residential customers. In any county, city or town that imposes a consumer utility tax immediately prior to January 1, 2001, (i) on residential customers at a higher rate than the maximum rate on residential customers under this section because the rate of consumer utility tax it imposed on July 1, 1972, exceeded the limits specified in subsection A or (ii) on other consumers not subject to the maximum rate set by this section, the service provider shall convert the dollar amount rate to a kWh rate of tax be based on the monthly tax that is being collected immediately prior to January 1, 2001. However, nothing in this section shall be construed to prohibit or limit any county, city or town, after completion of the transition period on January 1, 2004, from imposing a consumer utility tax on nonresidential customers (as converted to a per kWh rate basis) in any amounts authorized by this section immediately prior to July 1, 1999. The service provider shall bill the tax to all users to whom it delivers electricity, and shall remit such tax to the appropriate locality in accordance with § 58.1-2901. The provisions of this subsection shall be applicable without the necessity of the locality amending or reenacting its existing ordinance imposing such tax.
Subsection B shall apply to any tax on the consumers of electricity enacted or amended pursuant to this section, except that the notice provided therein shall be given to the registered agent of the service provider that is required to collect the tax.
F. Any county, city or town may impose a tax on consumers of electricity provided by electric suppliers as defined in § 58.1-400.2. The tax so imposed shall be based on kilowatt-hours delivered monthly to consumers, and shall not exceed the limits set forth in this paragraph. The service provider shall bill the tax to all users subject to the tax and to whom it delivers electricity, and shall remit such tax to the appropriate locality in accordance with § 58.1-2901. Any locality that imposed a tax pursuant to this section prior to January 1, 2001 based on the monthly revenue amount charged to consumers of electricity shall convert its tax to a tax based on kilowatt-hours delivered monthly to consumers, taking into account minimum billing charges. The kilowatt-hours tax rates shall, to the extent practicable: (i) avoid shifting the amount of the tax among electricity consumer classes; and (ii) maintain annual revenues being received by localities. Current service providers shall provide to localities no later than August 1, 2000 information to enable localities to convert their tax. The maximum amount of tax imposed as a result of the conversion shall limit any tax on residential consumers to $3.00 per month, except any locality that imposed a higher maximum tax on July 1, 1972 may continue to impose such higher maximum tax on residential consumers at an amount no higher than the maximum tax in effect prior to January 1, 2001 as converted to kilowatt hours. For non-residential consumers, the initial maximum rate of tax imposed as a result of the conversion shall be based on the annual amount of revenue received from each class of non-residential consumers in calendar year 1999 for the kilowatt hours used that year. Kilowatt-hour tax rates imposed on non-residential consumers shall be based at a class level on such factors as existing minimum charges, the amount of kilowatt-hours used and the amount of consumer utility tax paid in calendar year 1999 on the same kilowatt hour usage. The limitations in this section on kilowatt-hour rates for non-residential consumers shall not apply after completion of the electric deregulation transition period on January 1, 2004. On or before October 31, 2000 any locality that imposes a tax on consumers of electricity shall duly amend its ordinance imposing such tax so that the ordinance conforms to the requirements of paragraphs C through H of this section. Notice of such amendment shall be provided to service providers in a manner consistent with paragraph B of this section except that "registered agent of the service provider" shall be substituted for "registered agent of the utility corporation." Any conversion of a tax to conform to the requirements of this paragraph F shall not be effective before the first meter reading after December 31, 2000 before which time the tax previously imposed by the locality shall be in effect.
G. Until the consumer pays the tax to such service provider, the tax shall constitute a debt to the locality. If any consumer receives and pays for electricity but refuses to pay the tax on the bill that is imposed by a locality, the service provider shall notify the locality 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 a locality as stated thereon, the service provider shall follow its normal collection procedures with respect to the charge for electric service and the tax, and upon collection of the bill or any part thereof shall apportion the net amount collected between the charge for electric service and the tax, and shall remit the tax portion to the appropriate locality. If any consumer refuses to pay the tax, the service provider shall notify the localities of the names and addresses of such consumers. After the consumer pays the tax to the service provider, the taxes shall be deemed to be held in trust by such service provider until remitted to the localities.
H. For purposes of this section, "service provider" is defined in § 58.1-2901E, and "class" of consumers means class as defined by the service provider.