§ 146-86. Levy and amount of tax.  


Latest version.
  • There is hereby imposed and levied by the County of Shenandoah, Virginia, upon each and every purchaser of a utility service a tax in the following amounts:
    A. 
    Residential consumer of electric service: Such tax shall be 20% times the minimum monthly charge imposed by the service provider plus the rate of $0.014487 on each per kilowatt hour (kwh) delivered monthly to residential consumers by the service provider, not to exceed $3 monthly.
    B. 
    Commercial or industrial consumer of electric service: Such tax shall be 10% times the minimum monthly charge imposed by the service provider plus the rate of $0.007136 on each kilowatt hour (kwh) delivered monthly, not to exceed $15 per month.