§ 9-173. Exemptions.

Latest version.

The tax authorized by section 9-172 shall not apply to (i) utility sales of products used as motor vehicle fuels; and (ii) natural gas used to generate electricity by a public utility as defined by Code of Virginia, § 56-265.1 or an electric cooperative as defined by Code of Virginia, § 56-231.15. Public safety agencies, as defined by Code of Virginia, § 58.1-3813, are exempt from all utility taxes.

(Ord. of 8-22-12(2), § (1))

(Ord. of 8-22-12(2), § (1))

                    
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