Shenandoah County |
Code of Ordinances |
Part II. General Legislation |
Chapter 146. Taxation |
Article XV. Consumer Utility Tax |
§ 146-86. Levy and amount of tax.
Latest version.
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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.