ORANGE COUNTY, VIRGINIA

Code of Ordinances

Article IV - Consumer Utility Tax

Secs. 58-166--58-185. - Reserved.


Sec. 58-186. - Definitions.

The following words, terms and phrases, when used in this division, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Commercial or industrial user means the owner or tenant of property used for commercial or industrial purposes, including the owner of master-metered apartment buildings, who pays for utility service for such property.

Purchaser means every person who purchases a utility service.

Residential user means the owner or tenant of private residential property or tenant of an apartment who pays for utility service in or for such property.

Seller means every person, whether a public service corporation or not, who sells or furnishes utility service of electricity and telephone.

Utility service means local telephone service, excluding long distance messages and electric services furnished within the boundaries of the county.

(Ord. of 6-12-1990, § 1)


Sec. 58-187. - Electric service.

Effective with the first bill for electric energy rendered for meter readings on or after January 1, 2001 the rate of tax on the electric energy delivered to an ultimate consumer shall be as follows:

(1) Residential consumers. Such tax shall be 20 percent times the minimum monthly charge imposed by the service provider plus the rate of $.016335 on each kilowatt hour [kwh] delivered monthly to residential customers by the service provider not to exceed $3.00 monthly.

(2) Nonresidential consumers: Such tax on nonresidential consumers shall be at the rates per month for the classes of nonresidential consumers as set forth below:

Commercial/industrial consumers. Such tax shall be 20 percent times the minimum monthly charge imposed by the service provider plus the rate of $.017324 on each kilowatt hour [kwh] delivered monthly, not to exceed $15.00 per month.

(Ord. of 6-12-1990, § 2(a); Ord. of 1-1-2001)


Sec. 58-188. - Reserved.


Sec. 58-189. - Telephone service--Residential purposes.

(a) On purchasers of telephone service for residential purposes, the tax shall be in the amount of 20 percent of the charge (exclusive of any federal or state tax or mileage charges) made by the seller against the purchaser with respect to such residential telephone service. In case any monthly bill submitted by the seller for telephone service shall exceed $15.00, there shall be no tax computed on so much of such bill as shall exceed $15.00.

(b) On mobile service consumers with a service address within the county, including the limits of the Town of Gordonsville, but excluding the limits of the Town of Orange, the tax shall be ten percent of the monthly gross charge; provided, however, that in the event a monthly bill submitted by the mobile service provider exceeds $30.00 in gross charges, there shall be no tax computed on the amount of the bill in excess of $30.00.

(Ord. of 6-12-1990, § 2(c); Ord. of 4-25-2000(2); Ord. of 7-9-2002)


Sec. 58-190. - Same--Commercial or industrial purposes.

On purchasers of telephone service for commercial or industrial purposes, the tax shall be in the amount of 20 percent of the charge (exclusive of any federal or state tax or mileage charges) made by the seller against the purchaser with respect to such local telephone service and equipment; however, in case any monthly bill submitted by the seller for telephone service shall exceed $75.00, there shall be no tax computed on so much of such bill as shall exceed $75.00.

(Ord. of 6-12-1990, § 2)


Sec. 58-191. - Submittal of bills.

Bills shall be considered monthly bills if rendered 12 times annually with each bill covering a period of approximately one month or a portion of a month. If bills for utility services are submitted less frequently than monthly, covering periods longer than one month, the maximum amount of such bills which shall be subject to the tax imposed and levied by this division shall be increased by multiplying the appropriate maximum fixed by section 58-187 for the utility service involved by the number of months of service covered by such bills.

(Ord. of 6-12-1990, § 3)


Sec. 58-192. - Application to telephone service.

The tax imposed and levied by this division on purchasers with respect to telephone service shall apply to all charges made for local telephone exchange service except as follows:

(1) Coin box telephone. The total amount of the guaranteed charge on each bill rendered for semipublic coin box telephone service shall be included in the basis for the tax with respect to the purchaser of such service, but no other tax shall be imposed on telephone service paid for by inserting coins in coin-operated telephones.

(2) Flat rate service. With respect to flat rate service, the tax shall apply to only the amount payable for local area service and shall not apply to any specific charge for calls to points outside the county or to any general charge or rate differential payable for the privilege of calling points outside the county or for mileage service charges.

(3) Message rate service. Where purchasers of telephone service are charged on a message rate basis, the tax shall apply only to the basic charge for such service and shall not apply to any charge for additional message units.

(Ord. of 6-12-1990, § 4)


Sec. 58-193. - Duties of seller generally.

(a) It shall be the duty of every seller acting as the tax collection medium or agency for the county to collect from the purchaser for use of the county the tax imposed and levied by this division at the time of collecting the purchase price charged for the service; and the taxes collected during each calendar month or billing period shall be reported and paid by each seller to the treasurer of the county by the last day of the second calendar month thereafter, together with the name and address of any purchaser who has refused to pay the tax.

(b) In all cases where the seller collects the price for utility service in stated periods, the tax imposed and levied for and by this division shall be computed on the amount of purchase during the month or period according to each bill rendered, provided the amount of tax to be collected shall be the nearest whole cent to the amount computed.

(Ord. of 6-12-1990, § 5)


Sec. 58-194. - Records to be kept by seller.

Each seller shall keep complete records showing all purchasers of utility service in the county, which records shall show the price charged against each purchaser with respect to each purchase, the date of purchase and the date of payment, and the amount of tax imposed pursuant to this division. Such records shall be kept open for inspection by the duly authorized agents of the county during regular business hours on business days; and the duly authorized agents of the county shall have the right, power and authority to make such transcript of the records during such time as they may desire.

(Ord. of 6-12-1990, § 6)


Sec. 58-195. - Exemptions.

(a) The United States of America; diplomatic personnel exempted by the laws of the United States; the state and its political subdivisions, boards, commissions, authorities and agencies; volunteer fire companies and volunteer rescue squads are exempt from the payment of the tax imposed and levied by this division with respect to the purchase of utility services used by such governmental agencies.

(b) Purchasers of utility services sold within the boundaries of the Town of Gordonsville and the Town of Orange as now established or as may be hereafter established are exempt from the payment of the tax imposed and levied by this division.

(Ord. of 6-12-1990, § 7)


Sec. 58-196. - Collection of tax.

The county treasurer shall be charged with the power and duty of collecting the taxes imposed and levied under this division.

(Ord. of 6-12-1990, § 8)


Sec. 58-197. - Forms for reports.

The county treasurer may prescribe forms for filing of any report or the payment of any funds set forth in this division.

(Ord. of 6-12-1990, § 9)


Sec. 58-198. - Extension of time for filing return.

The county treasurer may extend, for good cause shown, the time of filing any return required to be filed by the provisions of this division; however, no such extensions shall exceed a period of 90 days.

(Ord. of 6-12-1990, § 10)


Sec. 58-199. - Penalty; continuing violations; conviction not to excuse payment of tax.

Any purchaser failing, refusing or neglecting to pay the tax imposed or levied by this division; any seller violating the provisions of this division; and any officer, agent or employee of any seller violating the provisions of this division shall be guilty of a misdemeanor and shall upon conviction be subject to a fine of not more than $100.00. Each failure, refusal, neglect or violation and each day's continuance shall constitute a separate offense. Such conviction shall not relieve any person from the payment, collection and remittance of such tax as provided by this division.

(Ord. of 6-12-1990, § 11)


Secs. 58-200--58-250. - Reserved.