A. A pipeline distribution company or gas utility shall collect the tax fromthe consumer by adding it as a separate charge to the consumer's monthlystatement. Until the consumer pays the tax to such company, the tax shallconstitute a debt of the consumer to the Commonwealth. If any consumerreceives and pays for gas but refuses to pay the tax that is imposed by theCommonwealth, the pipeline distribution company or gas utility shall notifythe Commission of the names and addresses of such consumers. If any consumerfails to pay a bill issued by a pipeline distribution company or gas utility,including the tax imposed by the Commonwealth, the pipeline distributioncompany or gas utility shall follow its normal collection procedures withregard to the charge for the gas and the tax and upon collection of the billor any part thereof shall (i) apportion the net amount collected between thecharge for gas service and the tax and (ii) remit the tax portion to theCommission. After the consumer pays the tax to the pipeline distributioncompany or gas utility, the taxes shall be deemed to be held in trust by suchpipeline distribution company or gas utility until remitted to the Commission.
B. A pipeline distribution company or gas utility shall remit monthly to theCommission the amount of tax paid during the preceding month by the pipelinedistribution company's consumers, except for the portion which represents thelocal consumption tax, which portion shall be remitted to the locality inwhich the natural gas was consumed and shall be based on such locality'slicense fee rate which it imposed.
C. The natural gas consumption tax shall be remitted monthly, on or beforethe last day of the succeeding month of collection. Those portions of thenatural gas consumption tax that related to the state consumption tax and thespecial regulatory tax shall be remitted to the Commission; the portion thatrelates to the local consumption tax shall be remitted to the appropriatelocalities. Failure to remit timely will result in a ten percent penalty.
D. Taxes on natural gas sales in the year ending December 31, 2000, relatingto the local license tax, shall be paid in accordance with § 58.1-3731.Monthly payments in accordance with subsection C shall commence on February28, 2001.
E. The portion of the natural gas consumption tax relating to the locallicense tax replaces and precludes localities from imposing a license tax inaccordance with § 58.1-3731 and the business, professional, occupation andlicense tax in accordance with Chapter 37 (§ 58.1-3700 et seq.) of this titleon gas suppliers subsequent to December 31, 2000, except as provided insubsection D. If the license fee rate imposed by a locality is less than theequivalent of the local consumption tax rate component of the consumption taxpaid under subsection A of § 58.1-2904, the excess collected by theCommission shall constitute additional state consumption tax revenue andshall be remitted by the Commission to the state treasury.
F. Nothing in this section shall prohibit a locality from enacting anordinance or other local law to allow such locality to receive that portionof the natural gas consumption tax that represents the local consumption taxbeginning at such time that natural gas service is first made available insuch locality. The amount of such local consumption tax to be distributed tothe locality shall be determined in accordance with the provisions ofsubsection B, assuming that the maximum license tax rate allowed pursuant to§ 58.1-3731 was imposed.
A. A pipeline distribution company or gas utility shall collect the tax fromthe consumer by adding it as a separate charge to the consumer's monthlystatement. Until the consumer pays the tax to such company, the tax shallconstitute a debt of the consumer to the Commonwealth. If any consumerreceives and pays for gas but refuses to pay the tax that is imposed by theCommonwealth, the pipeline distribution company or gas utility shall notifythe Commission of the names and addresses of such consumers. If any consumerfails to pay a bill issued by a pipeline distribution company or gas utility,including the tax imposed by the Commonwealth, the pipeline distributioncompany or gas utility shall follow its normal collection procedures withregard to the charge for the gas and the tax and upon collection of the billor any part thereof shall (i) apportion the net amount collected between thecharge for gas service and the tax and (ii) remit the tax portion to theCommission. After the consumer pays the tax to the pipeline distributioncompany or gas utility, the taxes shall be deemed to be held in trust by suchpipeline distribution company or gas utility until remitted to the Commission.
B. A pipeline distribution company or gas utility shall remit monthly to theCommission the amount of tax paid during the preceding month by the pipelinedistribution company's consumers, except for the portion which represents thelocal consumption tax, which portion shall be remitted to the locality inwhich the natural gas was consumed and shall be based on such locality'slicense fee rate which it imposed.
C. The natural gas consumption tax shall be remitted monthly, on or beforethe last day of the succeeding month of collection. Those portions of thenatural gas consumption tax that related to the state consumption tax and thespecial regulatory tax shall be remitted to the Commission; the portion thatrelates to the local consumption tax shall be remitted to the appropriatelocalities. Failure to remit timely will result in a ten percent penalty.
D. Taxes on natural gas sales in the year ending December 31, 2000, relatingto the local license tax, shall be paid in accordance with § 58.1-3731.Monthly payments in accordance with subsection C shall commence on February28, 2001.
E. The portion of the natural gas consumption tax relating to the locallicense tax replaces and precludes localities from imposing a license tax inaccordance with § 58.1-3731 and the business, professional, occupation andlicense tax in accordance with Chapter 37 (§ 58.1-3700 et seq.) of this titleon gas suppliers subsequent to December 31, 2000, except as provided insubsection D. If the license fee rate imposed by a locality is less than theequivalent of the local consumption tax rate component of the consumption taxpaid under subsection A of § 58.1-2904, the excess collected by theCommission shall constitute additional state consumption tax revenue andshall be remitted by the Commission to the state treasury.
F. Nothing in this section shall prohibit a locality from enacting anordinance or other local law to allow such locality to receive that portionof the natural gas consumption tax that represents the local consumption taxbeginning at such time that natural gas service is first made available insuch locality. The amount of such local consumption tax to be distributed tothe locality shall be determined in accordance with the provisions ofsubsection B, assuming that the maximum license tax rate allowed pursuant to§ 58.1-3731 was imposed.
A. A pipeline distribution company or gas utility shall collect the tax fromthe consumer by adding it as a separate charge to the consumer's monthlystatement. Until the consumer pays the tax to such company, the tax shallconstitute a debt of the consumer to the Commonwealth. If any consumerreceives and pays for gas but refuses to pay the tax that is imposed by theCommonwealth, the pipeline distribution company or gas utility shall notifythe Commission of the names and addresses of such consumers. If any consumerfails to pay a bill issued by a pipeline distribution company or gas utility,including the tax imposed by the Commonwealth, the pipeline distributioncompany or gas utility shall follow its normal collection procedures withregard to the charge for the gas and the tax and upon collection of the billor any part thereof shall (i) apportion the net amount collected between thecharge for gas service and the tax and (ii) remit the tax portion to theCommission. After the consumer pays the tax to the pipeline distributioncompany or gas utility, the taxes shall be deemed to be held in trust by suchpipeline distribution company or gas utility until remitted to the Commission.
B. A pipeline distribution company or gas utility shall remit monthly to theCommission the amount of tax paid during the preceding month by the pipelinedistribution company's consumers, except for the portion which represents thelocal consumption tax, which portion shall be remitted to the locality inwhich the natural gas was consumed and shall be based on such locality'slicense fee rate which it imposed.
C. The natural gas consumption tax shall be remitted monthly, on or beforethe last day of the succeeding month of collection. Those portions of thenatural gas consumption tax that related to the state consumption tax and thespecial regulatory tax shall be remitted to the Commission; the portion thatrelates to the local consumption tax shall be remitted to the appropriatelocalities. Failure to remit timely will result in a ten percent penalty.
D. Taxes on natural gas sales in the year ending December 31, 2000, relatingto the local license tax, shall be paid in accordance with § 58.1-3731.Monthly payments in accordance with subsection C shall commence on February28, 2001.
E. The portion of the natural gas consumption tax relating to the locallicense tax replaces and precludes localities from imposing a license tax inaccordance with § 58.1-3731 and the business, professional, occupation andlicense tax in accordance with Chapter 37 (§ 58.1-3700 et seq.) of this titleon gas suppliers subsequent to December 31, 2000, except as provided insubsection D. If the license fee rate imposed by a locality is less than theequivalent of the local consumption tax rate component of the consumption taxpaid under subsection A of § 58.1-2904, the excess collected by theCommission shall constitute additional state consumption tax revenue andshall be remitted by the Commission to the state treasury.
F. Nothing in this section shall prohibit a locality from enacting anordinance or other local law to allow such locality to receive that portionof the natural gas consumption tax that represents the local consumption taxbeginning at such time that natural gas service is first made available insuch locality. The amount of such local consumption tax to be distributed tothe locality shall be determined in accordance with the provisions ofsubsection B, assuming that the maximum license tax rate allowed pursuant to§ 58.1-3731 was imposed.
