{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2662.2.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2662.2.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2662.2.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2662.2.html"}],"law_id":80795,"edition_id":1,"section_id":80795,"structure_id":16542,"section_number":"58.1-2662.2","catch_line":"Gross receipts of companies furnishing water, heat, light or power","history":"1988, c. 727.","full_text":"The special regulatory revenue tax on companies furnishing water, heat, light or power levied pursuant to \u00a7 58.1-2660 shall be based on gross receipts with the exemptions allowed under \u00a7 58.1-2627.","order_by":null,"text":{"0":{"id":289623,"text":"The special regulatory revenue tax on companies furnishing water, heat, light or power levied pursuant to \u00a7 58.1-2660 shall be based on gross receipts with the exemptions allowed under \u00a7 58.1-2627.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":16542,"edition_id":1,"name":"Regulatory Revenue Taxes of Public Service Corporations","identifier":"6","label":"article","depth":4,"order_by":1,"parent_id":13177,"metadata":{},"date_created":"2026-06-26 04:23:16","date_modified":"2026-06-26 04:23:16","permalink":{"id":256227,"object_type":"structure","relational_id":16542,"identifier":"6","token":"58.1\/II\/26\/6","url":"\/58.1\/II\/26\/6\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13177,"edition_id":1,"name":"Taxation of Public Service Corporations","identifier":"26","label":"chapter","depth":3,"order_by":1,"parent_id":12730,"metadata":{},"date_created":"2026-06-26 03:44:23","date_modified":"2026-06-26 03:44:23","permalink":{"id":256057,"object_type":"structure","relational_id":13177,"identifier":"26","token":"58.1\/II\/26","url":"\/58.1\/II\/26\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12730,"edition_id":1,"name":"Taxes Administered by Other Agencies","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":255261,"object_type":"structure","relational_id":12730,"identifier":"II","token":"58.1\/II","url":"\/58.1\/II\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":79433,"structure_id":16542,"section_number":"58.1-2660","catch_line":"Special revenue tax; levy","url":"\/58.1-2660\/","token":"58.1\/II\/26\/6\/58.1-2660","metadata":false},{"id":70781,"structure_id":16542,"section_number":"58.1-2661","catch_line":"Exceptions","url":"\/58.1-2661\/","token":"58.1\/II\/26\/6\/58.1-2661","metadata":false},{"id":73934,"structure_id":16542,"section_number":"58.1-2662","catch_line":"Computation of revenue tax on railroads","url":"\/58.1-2662\/","token":"58.1\/II\/26\/6\/58.1-2662","metadata":false},{"id":76536,"structure_id":16542,"section_number":"58.1-2662.1","catch_line":"Gross receipts of telephone and telegraph companies","url":"\/58.1-2662.1\/","token":"58.1\/II\/26\/6\/58.1-2662.1","metadata":false},{"id":80795,"structure_id":16542,"section_number":"58.1-2662.2","catch_line":"Gross receipts of companies furnishing water, heat, light or power","url":"\/58.1-2662.2\/","token":"58.1\/II\/26\/6\/58.1-2662.2","metadata":false},{"id":71056,"structure_id":16542,"section_number":"58.1-2663","catch_line":"How taxes assessed, collected and paid","url":"\/58.1-2663\/","token":"58.1\/II\/26\/6\/58.1-2663","metadata":false},{"id":84297,"structure_id":16542,"section_number":"58.1-2664","catch_line":"When taxes not to be assessed or assessed only in part","url":"\/58.1-2664\/","token":"58.1\/II\/26\/6\/58.1-2664","metadata":false},{"id":72004,"structure_id":16542,"section_number":"58.1-2665","catch_line":"Use of taxes collected under this article","url":"\/58.1-2665\/","token":"58.1\/II\/26\/6\/58.1-2665","metadata":false}],"previous_section":{"id":76536,"structure_id":16542,"section_number":"58.1-2662.1","catch_line":"Gross receipts of telephone and telegraph companies","url":"\/58.1-2662.1\/","token":"58.1\/II\/26\/6\/58.1-2662.1","metadata":false},"next_section":{"id":71056,"structure_id":16542,"section_number":"58.1-2663","catch_line":"How taxes assessed, collected and paid","url":"\/58.1-2663\/","token":"58.1\/II\/26\/6\/58.1-2663","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2662.2\/","history_text":"<p>This law was first created in 1988. The record of its establishment is cataloged in chapter 727 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1988 \u201cActs\u201d aren\u2019t available online.<\/p>","references":false,"refers_to":[{"id":83017,"section_number":"58.1-2627","catch_line":"Exemptions","order_by":null,"url":"\/58.1-2627\/"},{"id":79433,"section_number":"58.1-2660","catch_line":"Special revenue tax; levy","order_by":null,"url":"\/58.1-2660\/"}],"permalink":{"id":256245,"object_type":"law","relational_id":80795,"identifier":"58.1-2662.2","token":"58.1\/II\/26\/6\/58.1-2662.2","url":"\/58.1-2662.2\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2662.2\/","token":"58.1\/II\/26\/6\/58.1-2662.2","dublin_core":{"Title":"Gross receipts of companies furnishing water, heat, light or power","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2662.2","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The special regulatory revenue tax on companies furnishing water, heat, light or power levied pursuant to \u00a7&nbsp;<a class=\"law\" title=\"Special revenue tax; levy\" href=\"\/58.1-2660\/\">58.1-2660<\/a> shall be based on gross receipts with the exemptions allowed under \u00a7&nbsp;<a class=\"law\" title=\"Exemptions\" href=\"\/58.1-2627\/\">58.1-2627<\/a>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nGROSS RECEIPTS OF COMPANIES FURNISHING WATER, HEAT, LIGHT OR POWER (\u00a7\n58.1-2662.2)\n\nThe special regulatory revenue tax on companies furnishing water, heat, light or\npower levied pursuant to \u00a7 58.1-2660 shall be based on gross receipts with the\nexemptions allowed under \u00a7 58.1-2627.\n\nHISTORY: 1988, c. 727.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}