§ 146-85. Definitions.  


Latest version.
  • The following words and phrases shall, when used in this article, have the following respective meanings, except where the context clearly indicates a different meaning.
    AFFILIATED GROUP
    Shall have the same meaning ascribed to it in § 58.1-3703C(10), except that for purposes of this article, the word "entity" shall be substituted for the word "corporation" whenever it is used in that section.
    COMMERCIAL/INDUSTRIAL CONSUMER
    The owner or tenant of property used for commercial or industrial purposes, including master metered apartment buildings, who pays for utility service for said property.
    CONSUMER
    A person who, individually or through agents, employees, officers, representatives or permittees, makes a taxable purchase of local utility services.
    GROSS CHARGES
    Subject to the exclusions of this section, the amount charged for the taxable purchase of local electric services. However, "gross charges" shall not include charges or amounts paid for administrative services, including, without limitation, service connection and reconnection and late payments.
    RESIDENTIAL CONSUMER
    The owner or tenant of private residential property who pays for utility service in or for said property, or a tenant of an apartment who pays for utility service in or for said property.
    SERVICE PROVIDER
    Every person engaged in the business of selling local electric services to consumers.
    TAXABLE PURCHASE
    The acquisition of electric services for consumption or use.
    UTILITY SERVICE
    Local electric service furnished within the County.