PROPOSED AM EN DM ENT

PROPOSED AM EN DM ENT

TO UTILITY TAX ORDINANCE

BE IT RESOLVED, that the following amendments to Section 1 of the UtHlty Tax Ordinance of Rappahannock County, are hereby introduced and proposed for adoption at a special meeting of the Board of Supervisors on the 19th day of June 1978. at 10:00 a.m., pursuant to Section 15.1-504 of the 1960 Code of Virginia, as amended.

This ordinance increases the utility tax on persons in Rappahannock County purchasing certain utilities services from five (5) percent of the first 430 to twenty (20) percent of the first $15 of the charge made by the seller, to provide certain limitations thereon, to provide revenue for the General Fund of Rappahannock County, pursuant to Section 58-567.1 and 586172 of the Code of Virginia, as amended, by Acts of Assembly of 1966.

SECTION 1. Tax rate; levy; procedure as to payment.

Beginning September 1, 1978, and continuing thereafter unless otherwise changed, there is hereby imposed and levied by the County upon each and every purchase of a utility service a tax for general purposes in the following amounts:

(a) On purchasers of electric service for reaidential purposes, the tax shall be in the amount of twnety percent (20%) of the charge (exclusive of any federal or state tax thereon) made by the seller against the purchaser with respect to such residential electric service; (provided, however, that in any case a monthly bill submitted by the seller for electric utility service for residential purposes shall exceed Fifteen dollars, ($15,00), there shall be no tax computed on so much of such bills as shall exceed $15.00, except there shall be no tax computed on bills submitted for electric service for water heating where a separate meter is used solely for water heating service).

(b) On purchasers of electric service for commercial or Industrial purposes, the tax shad be in the amount of twenty percent (20%) of the charge (exclusive of any federal or state tax thereon) made by the seller against the purchaser with respect to such commercial or industrial electric service (provided, however, that in any case any monthly bill submitted by the seller for electric service for commercial or industrial purposes shall exceed Fifteen Dollars, there shall be no tax compouted on so much of such bill as shall exceed Fifteen Dollars).

(c) On purchaser of gas utility service for residential or commercial or industrial purposes, the tax shall be in the amount of twenty percent (20%) of the charge (exclusive of any federal or state tax thereon) made by the seller against the purchaser with respect to such gas utility service (provided, however, that in any case any monthly bill submitted by the seller for residential or commercial or industrial purposes shall exceed Fifteen Dollars, there shall e no tax computed on so much of such bill as shall exceed Fifteen Dollars).

(d) On purchasers Of telephone service for residential or commercial or industrial purposes, the tax shall be in the amount of twenty percent (20%) of the charge (exclusive of any federal or state tax thereon) made by the seller against the purchaser with respect to such telephone service (provided, that in any case any monthly bill for telephone service for residential purposes shall exceed Fifteen Dollars, there shall be no tax computed on so much of such bill as shall exceed Fifteen Dollars; and provided further, that in any case any monthly bill for telephone service for commercial or industrial purproses shall exceed Fifteen Dollars, there shall be no tax computed on so much of such bill as shall exceed Fifteen Dollars).

(Bills shall be considered monthly bills if submitted twelve times annually for a period of approximately one month or portion thereof. In case bills are submitted by any seller for two months' service, there shall be no tax computed on so much of such bill as shall exceed Thirty Dollars for gas utility service. Thirty Dollars for telephone service rendered for residential purposes, Thirty Dollars for telephone service rendered for commercial or industrial purposes. Thirty Dollars for electric utility service rendered for residential prurptosee. Thirty Dollars for electric utility aervioe rendered for commercial or industrial t. purposes. In the event that bills shall be rendered for utility ser- ‘' vices herein stated on a basis other than one month or two"' months, the tax improsed hereby shall be computed pro-rata as if such bill was rendered on a monthly basis with the rates and the maximums named herein applied).

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