Consumer Utility Tax
(Adopted 10-31-2001)



§ 160-64. Definitions.

The following words and phrases when used in this article shall for the purpose of this article, have the following respective meanings, except where the context clearly indicates a different meaning:

CCF-The volume of natural gas at standard pressure and temperature in units of 100 cubic feet.
COMMERCIAL OR INDUSTRIAL USER- The owner or tenant of property used for commercial, industrial and all other nonresidential purposes, who pays for utility service for said property.
KILOWATT HOURS (kwh) – A quantity of electricity, measured in units of 1,000 watt-hours. A Watt-hour is 1 watt of electricity delivered for one hour.
MONTHLY – The amount of gas or electricity actually delivered by a seller to a purchaser, or the amount actually charged by a provider for other covered services, during a calendar month. Bills shall also be considered monthly bills if submitted by a seller to a purchaser 12 times per year covering approximately equal periods of time. To the extent that a seller measures, delivers or bills for gas, electricity or other taxable monthly service on a billing cycle other than monthly, as defined above, then the monthly charge or amount delivered for purposes of calculating the tax due for each month contained in the billing cycle shall be the whole charge or amount for the entire billing cycle, divided by the number of months contained in the billing cycle.
PURCHASER- Includes every person who purchases a utility service and shall be deemed to include any consumer of such services, whether an individual, corporation or other entity.
RESIDENTIAL USER- The owner or tenant of private residential property who pays for utility service in or for said property, including, but not apartment houses and other multifamily dwellings.
SELLER-Includes every person who sells or furnishes a utility service.
UTILITY SERVICES-Includes electrical service and gas service furnished within the boundaries of Warren County.

§ 160-64 Levy and rate.

A. Electric utility tax. There is hereby imposed and, beginning July 1, 2001 and thereafter levied by the County of Warren upon each and every purchaser of electric utility service a tax in the minimum amount of $1.40 per month plus $0.015 per kilowatt hour (kwh) with a maximum tax total of $3 per month delivered monthly to residential purchasers; and a tax in the minimum amount of $2.29 per month plus $0.0047223 per kilowatt hour (kwh) on the first 5,300 kilowatt hours (kwh) delivered, then $0.0009433 on the balance, delivered monthly to commercial or industrial purchasers. In the case of any apartment house or other multifamily dwelling which is supplied electricity through one or more master meters, each dwelling unit shall be taxed at $3 monthly, or at $0.015 multiplied by the total number of kilowatt hours delivered to the master meter and divided by the total number of units served, whichever is less.
B. Natural gas utility tax. There is hereby imposed and, beginning July 1, 2001, and thereafter, levied by the County of Warren upon each and every purchaser of natural gas utility service a tax in the amount of $0.22 on each CCF delivered monthly to residential purchasers, not to exceed $3 monthly, and $0.16 on each CCF delivered monthly to commercial or industrial purchasers, not to exceed a maximum of 800 CCF.

Editor’s Note: This ordinance provided that it take effect 1-1-2001, with the tax imposed hereby not levied until 7-1-2001.

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