§ 58.1-3731. Certain public service corporations; rate limitation.
Every county, city or town is hereby authorized to impose a license tax, inaddition to any tax levied under Chapter 26 (§ 58.1-2600 et seq.) of thistitle, on (i) telephone and telegraph companies; (ii) water companies; and(iii) heat, light and power companies (except electric suppliers, gasutilities and gas suppliers as defined in § 58.1-400.2 and pipelinedistribution companies as defined in § 58.1-2600) at a rate not to exceedone-half of one percent of the gross receipts of such company accruing fromsales to the ultimate consumer in such county, city or town. However, in thecase of telephone companies, charges for long distance telephone calls shallnot be included in gross receipts for purposes of license taxation. AfterDecember 31, 2000, the license tax authorized by this section shall not beimposed on pipeline distribution companies as defined in § 58.1-2600 or ongas suppliers, gas utilities or electric suppliers as defined in §58.1-400.2, except upon gross receipts for calendar year 2000 as provided in§§ 58.1-2901 D and 58.1-2905 D.
(Code 1950, §§ 58-578, 58-603; 1968, c. 637; 1971, Ex. Sess., c. 41; 1972,cc. 813, 858; 1976, c. 778; 1978, c. 786; 1980, c. 668; 1982, c. 633; 1984,c. 675; 1987, c. 244; 1999, c. 971; 2000, cc. 691, 706; 2001, cc. 829, 861.)
§ 58.1-3731. Certain public service corporations; rate limitation.
Every county, city or town is hereby authorized to impose a license tax, inaddition to any tax levied under Chapter 26 (§ 58.1-2600 et seq.) of thistitle, on (i) telephone and telegraph companies; (ii) water companies; and(iii) heat, light and power companies (except electric suppliers, gasutilities and gas suppliers as defined in § 58.1-400.2 and pipelinedistribution companies as defined in § 58.1-2600) at a rate not to exceedone-half of one percent of the gross receipts of such company accruing fromsales to the ultimate consumer in such county, city or town. However, in thecase of telephone companies, charges for long distance telephone calls shallnot be included in gross receipts for purposes of license taxation. AfterDecember 31, 2000, the license tax authorized by this section shall not beimposed on pipeline distribution companies as defined in § 58.1-2600 or ongas suppliers, gas utilities or electric suppliers as defined in §58.1-400.2, except upon gross receipts for calendar year 2000 as provided in§§ 58.1-2901 D and 58.1-2905 D.
(Code 1950, §§ 58-578, 58-603; 1968, c. 637; 1971, Ex. Sess., c. 41; 1972,cc. 813, 858; 1976, c. 778; 1978, c. 786; 1980, c. 668; 1982, c. 633; 1984,c. 675; 1987, c. 244; 1999, c. 971; 2000, cc. 691, 706; 2001, cc. 829, 861.)
§ 58.1-3731. Certain public service corporations; rate limitation.
Every county, city or town is hereby authorized to impose a license tax, inaddition to any tax levied under Chapter 26 (§ 58.1-2600 et seq.) of thistitle, on (i) telephone and telegraph companies; (ii) water companies; and(iii) heat, light and power companies (except electric suppliers, gasutilities and gas suppliers as defined in § 58.1-400.2 and pipelinedistribution companies as defined in § 58.1-2600) at a rate not to exceedone-half of one percent of the gross receipts of such company accruing fromsales to the ultimate consumer in such county, city or town. However, in thecase of telephone companies, charges for long distance telephone calls shallnot be included in gross receipts for purposes of license taxation. AfterDecember 31, 2000, the license tax authorized by this section shall not beimposed on pipeline distribution companies as defined in § 58.1-2600 or ongas suppliers, gas utilities or electric suppliers as defined in §58.1-400.2, except upon gross receipts for calendar year 2000 as provided in§§ 58.1-2901 D and 58.1-2905 D.
(Code 1950, §§ 58-578, 58-603; 1968, c. 637; 1971, Ex. Sess., c. 41; 1972,cc. 813, 858; 1976, c. 778; 1978, c. 786; 1980, c. 668; 1982, c. 633; 1984,c. 675; 1987, c. 244; 1999, c. 971; 2000, cc. 691, 706; 2001, cc. 829, 861.)
