2009 Tax Year Rates per $100 of Valuation

Utility Taxes

Natural Gas - Consumer Utility tax

Residential Users - Minimum Billing Charge $1.60 + $0.06 per CCF not to exceed $3.00 per month.
Commercial Users - Minimum Billing Charge $3.35 + $0.085 per CCF not to exceed $100.00 per month.

Natural Gas - Local Consumption tax

All Users - $.004 per CCF with a consumption ceiling of 500 CCF per state code.

Electricity - Consumer Utility Tax

Residential Users - Minimum Billing Charge $1.40 + $0.01509 per kWh not to exceed $3.00 per month.
Commercial Users - Minimum Billing Charge $2.29 + $0.013487 per kWh not to exceed $100.00 per month.

Electricity - Local Consumption tax

All Users - 
$0.00038 per kWh from 0 to 2,500 kWh, per state code
$0.00024 per kWh from 2,501 to 50,000 kWh, per state code
$0.00018 per kWh in excess of 50,000 kWh, per state code

Telephones  (Land Lines/Cellular/E-911) 

The Virginia communications taxes replaced the following taxes and fees on landline/cellular telephone bills issued on or after Jan. 1, 2007:

• Local consumer utility tax
• Local E-911 tax
• Local BPOL tax currently billed to customers in some localities
• Virginia Relay Center fee

The Virginia communications sales and use tax rate is 5% of the amount billed for taxable services. The State E-911 Tax is $0.75 per line.

Cable TV 

 Beginning Jan. 1, 2007, cable television bills reflected the following new charges:

• Virginia communications sales and use tax
• Cable television public rights-of-way use fee

The Virginia communications sales and use tax rate is 5% of the amount billed for taxable services. The cable television public rights-of-way use fee is currently $0.64 per subscriber.

Miscellaneous Taxes

Daily Rental Tax - 1% of short term rentals
Transient Occupancy Tax - 5% rental of motel/hotel rooms