Every public service corporation that sells or furnishes
a utility service must collect a City tax from the purchaser
of the service.
Residential
| Electricity: |
$1.12 plus $0.012075/kwh not to exceed $2.40 (Group Meter: $1.12 per dwelling unit plus $0.012075/kwh, not to exceed $2.40 multiplied by the number of dwelling units) |
| Natural Gas: |
$1.28 plus $0.124444/CCF not to exceed $2.40 (Group Meter: $1.28 per dwelling unit plus $0.050909/CCF, not to exceed $2.40 multiplied by the number of dwelling units; Group Meter Interruptible: $1.28 per dwelling unit plus $0.023267/CCF, not to exceed $2.40 multiplied by the number of dwelling units) |
| Water: |
15% of monthly utility bill |
Commercial
| Electricity: |
$0.97 plus $0.004610/kwh |
| Natural Gas: |
$1.42 plus $0.050213/CCF (Interruptible: $4.50 plus $0.003670/CCF) |
| Water: |
15% of first $150 of monthly utility bill |
Industrial
| Electricity: |
$0.97 plus $0.003755/kwh |
| Natural Gas: |
$1.42 plus $0.050213/CCF |
| Water: |
15% of first $150 of monthly utility bill |
Charitable
| Electricity: |
$0.97 plus $0.004610/kwh, not to exceed $24 |
| Natural Gas: |
$1.42 plus $0.050213/CCF, not to exceed $24 |
| Water: |
15% of first $150 of monthly utility bill |
Churches
| Electricity: |
$0.97 per month |
| Natural Gas: |
$1.42 per month |
| Water: |
Exempt |
* provided entity is exempted from City real estate tax under title 58.1 of the Virginia Code.
** provided utility services are used in and for property being devoted primarily to religious purposes at the time of purchase.
Definitions
Utility services - Local exchange telephone
service, electricity service, gas service and water service
provided in the City.
Residential purchaser - The owner or tenant of
property use for residential purposes. The term includes
single family dwellings, apartment houses and other multiple
family dwellings.
Commercial purchaser - The owner or tenant of
property used primarily for commercial purposes.
Industrial purchaser - The owner or
tenant of property used primarily for industrial purposes,
but not including apartment houses and other multi-family
dwellings.
Charitable organization - Charitable hospitals
and other designated organizations that have been exempted
by the City or State from real estate and personal property
taxes.
Excluded from Taxation
The Alexandria City Code exempts from taxation federal,
state and local agencies, political subdivisions, boards,
commissions, the purchase of bottled water and service
from the Alexandria Sanitation Authority.
How the Tax is Collected
The tax appears on monthly utility bills and is collected by the public service corporation that provides the utility service. All utility service tax reports and remittances must be filed by the public service corporations on or before the 15th of each month with:
Business Tax Audit Unit
Department of Finance
City of Alexandria - Miscellaneous Tax
P.O. Box 34939
Alexandria, VA 22334-0939
703-838-3869
Utility Service and Assistance
Electricity: Dominion Virginia Power, 703-934-9670
Natural Gas: Northern Virginia Natural Gas, 703-750-1000
Telephone: Bell Atlantic 703-954-6222 (Residential)
703-954-6708 (Commercial)
Water: Virginia-American Water Company, 703-549-7080
Business Records and Reports Subject to Audit
Persons liable for the tax should keep current and accurate
records for audit by the City.
Further Information
Taxpayer assistance:
Business Tax Audit Unit
301 King Street, City Hall, Room 1700
Alexandria, VA 22314
703-838-3869
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