{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2905.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2905.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2905.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2905.html"}],"law_id":83971,"edition_id":1,"section_id":83971,"structure_id":15249,"section_number":"58.1-2905","catch_line":"Collection and remittance of tax","history":"2000, cc. 691, 706; 2001, c. 737.","full_text":"A\n\nA pipeline distribution company or gas utility shall collect the tax from the consumer by adding it as a separate charge to the consumer’s monthly statement. Until the consumer pays the tax to such company, the tax shall constitute a debt of the consumer to the Commonwealth. If any consumer receives and pays for gas but refuses to pay the tax that is imposed by the Commonwealth, the pipeline distribution company or gas utility shall notify the Commission of the names and addresses of such consumers. If any consumer fails to pay a bill issued by a pipeline distribution company or gas utility, including the tax imposed by the Commonwealth, the pipeline distribution company or gas utility shall follow its normal collection procedures with regard to the charge for the gas and the tax and upon collection of the bill or any part thereof shall (i) apportion the net amount collected between the charge for gas service and the tax and (ii) remit the tax portion to the Commission. After the consumer pays the tax to the pipeline distribution company or gas utility, the taxes shall be deemed to be held in trust by such pipeline distribution company or gas utility until remitted to the Commission.B\n\nA pipeline distribution company or gas utility shall remit monthly to the Commission the amount of tax paid during the preceding month by the pipeline distribution company’s consumers, except for the portion which represents the local consumption tax, which portion shall be remitted to the locality in which the natural gas was consumed and shall be based on such locality’s license fee rate which it imposed.C\n\nThe natural gas consumption tax shall be remitted monthly, on or before the last day of the succeeding month of collection. Those portions of the natural gas consumption tax that related to the state consumption tax and the special regulatory tax shall be remitted to the Commission; the portion that relates to the local consumption tax shall be remitted to the appropriate localities. Failure to remit timely will result in a ten percent penalty.D\n\nTaxes on natural gas sales in the year ending December 31, 2000, relating to the local license tax, shall be paid in accordance with § 58.1-3731. Monthly payments in accordance with subsection C shall commence on February 28, 2001.E\n\nThe portion of the natural gas consumption tax relating to the local license tax replaces and precludes localities from imposing a license tax in accordance with § 58.1-3731 and the business, professional, occupation and license tax in accordance with Chapter 37 (§ 58.1-3700 et seq.) of this title on gas suppliers subsequent to December 31, 2000, except as provided in subsection D. If the license fee rate imposed by a locality is less than the equivalent of the local consumption tax rate component of the consumption tax paid under subsection A of § 58.1-2904, the excess collected by the Commission shall constitute additional state consumption tax revenue and shall be remitted by the Commission to the state treasury.F\n\nNothing in this section shall prohibit a locality from enacting an ordinance or other local law to allow such locality to receive that portion of the natural gas consumption tax that represents the local consumption tax beginning at such time that natural gas service is first made available in such locality. The amount of such local consumption tax to be distributed to the locality shall be determined in accordance with the provisions of subsection B, assuming that the maximum license tax rate allowed pursuant to § 58.1-3731 was imposed.","order_by":null,"text":{"0":{"id":300924,"text":"A pipeline distribution company or gas utility shall collect the tax from the consumer by adding it as a separate charge to the consumer’s monthly statement. Until the consumer pays the tax to such company, the tax shall constitute a debt of the consumer to the Commonwealth. If any consumer receives and pays for gas but refuses to pay the tax that is imposed by the Commonwealth, the pipeline distribution company or gas utility shall notify the Commission of the names and addresses of such consumers. If any consumer fails to pay a bill issued by a pipeline distribution company or gas utility, including the tax imposed by the Commonwealth, the pipeline distribution company or gas utility shall follow its normal collection procedures with regard to the charge for the gas and the tax and upon collection of the bill or any part thereof shall (i) apportion the net amount collected between the charge for gas service and the tax and (ii) remit the tax portion to the Commission. After the consumer pays the tax to the pipeline distribution company or gas utility, the taxes shall be deemed to be held in trust by such pipeline distribution company or gas utility until remitted to the Commission.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":300925,"text":"A pipeline distribution company or gas utility shall remit monthly to the Commission the amount of tax paid during the preceding month by the pipeline distribution company’s consumers, except for the portion which represents the local consumption tax, which portion shall be remitted to the locality in which the natural gas was consumed and shall be based on such locality’s license fee rate which it imposed.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":300926,"text":"The natural gas consumption tax shall be remitted monthly, on or before the last day of the succeeding month of collection. Those portions of the natural gas consumption tax that related to the state consumption tax and the special regulatory tax shall be remitted to the Commission; the portion that relates to the local consumption tax shall be remitted to the appropriate localities. Failure to remit timely will result in a ten percent penalty.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":300927,"text":"Taxes on natural gas sales in the year ending December 31, 2000, relating to the local license tax, shall be paid in accordance with § 58.1-3731. Monthly payments in accordance with subsection C shall commence on February 28, 2001.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":300928,"text":"The portion of the natural gas consumption tax relating to the local license tax replaces and precludes localities from imposing a license tax in accordance with § 58.1-3731 and the business, professional, occupation and license tax in accordance with Chapter 37 (§ 58.1-3700 et seq.) of this title on gas suppliers subsequent to December 31, 2000, except as provided in subsection D. If the license fee rate imposed by a locality is less than the equivalent of the local consumption tax rate component of the consumption tax paid under subsection A of § 58.1-2904, the excess collected by the Commission shall constitute additional state consumption tax revenue and shall be remitted by the Commission to the state treasury.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"F"},"5":{"id":300929,"text":"Nothing in this section shall prohibit a locality from enacting an ordinance or other local law to allow such locality to receive that portion of the natural gas consumption tax that represents the local consumption tax beginning at such time that natural gas service is first made available in such locality. The amount of such local consumption tax to be distributed to the locality shall be determined in accordance with the provisions of subsection B, assuming that the maximum license tax rate allowed pursuant to § 58.1-3731 was imposed.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E"}},"ancestry":[{"id":15249,"edition_id":1,"name":"Natural Gas Consumption Tax","identifier":"29.1","label":"chapter","depth":3,"order_by":1,"parent_id":12730,"metadata":{},"date_created":"2026-06-26 03:53:17","date_modified":"2026-06-26 03:53:17","permalink":{"id":256441,"object_type":"structure","relational_id":15249,"identifier":"29.1","token":"58.1\/II\/29.1","url":"\/58.1\/II\/29.1\/","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":73604,"structure_id":15249,"section_number":"58.1-2904","catch_line":"Imposition of tax","url":"\/58.1-2904\/","token":"58.1\/II\/29.1\/58.1-2904","metadata":false},{"id":83971,"structure_id":15249,"section_number":"58.1-2905","catch_line":"Collection and remittance of tax","url":"\/58.1-2905\/","token":"58.1\/II\/29.1\/58.1-2905","metadata":false},{"id":58033,"structure_id":15249,"section_number":"58.1-2906","catch_line":"Natural gas consumption tax relating to the special regulatory tax; notification of changes","url":"\/58.1-2906\/","token":"58.1\/II\/29.1\/58.1-2906","metadata":false},{"id":86355,"structure_id":15249,"section_number":"58.1-2907","catch_line":"Use of natural gas consumption tax relating to special regulatory tax","url":"\/58.1-2907\/","token":"58.1\/II\/29.1\/58.1-2907","metadata":false}],"previous_section":{"id":73604,"structure_id":15249,"section_number":"58.1-2904","catch_line":"Imposition of tax","url":"\/58.1-2904\/","token":"58.1\/II\/29.1\/58.1-2904","metadata":false},"next_section":{"id":58033,"structure_id":15249,"section_number":"58.1-2906","catch_line":"Natural gas consumption tax relating to the special regulatory tax; notification of changes","url":"\/58.1-2906\/","token":"58.1\/II\/29.1\/58.1-2906","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2905\/","history_text":"

This law was first created in 2000. The record of its establishment is cataloged in chapters 691<\/a> and 706<\/a> 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. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 2001, chapter 737<\/a>.<\/p>","references":[{"id":54294,"section_number":"58.1-3731","catch_line":"Certain public service corporations; rate limitation","order_by":null,"url":"\/58.1-3731\/"},{"id":60760,"section_number":"58.1-3814","catch_line":"Water or heat, light and power companies","order_by":null,"url":"\/58.1-3814\/"}],"refers_to":[{"id":73604,"section_number":"58.1-2904","catch_line":"Imposition of tax","order_by":null,"url":"\/58.1-2904\/"},{"id":71581,"section_number":"58.1-3700","catch_line":"License requirement; requiring evidence of payment of business license, business personal property, meals and admissions taxes","order_by":null,"url":"\/58.1-3700\/"},{"id":54294,"section_number":"58.1-3731","catch_line":"Certain public service corporations; rate limitation","order_by":null,"url":"\/58.1-3731\/"}],"permalink":{"id":256447,"object_type":"law","relational_id":83971,"identifier":"58.1-2905","token":"58.1\/II\/29.1\/58.1-2905","url":"\/58.1-2905\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2905\/","token":"58.1\/II\/29.1\/58.1-2905","dublin_core":{"Title":"Collection and remittance of tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2905","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> A pipeline distribution company or gas utility shall collect the tax from the consumer by adding it as a separate charge to the consumer’s monthly statement. Until the consumer pays the tax to such company, the tax shall constitute a debt of the consumer to the Commonwealth. If any consumer receives and pays for gas but refuses to pay the tax that is imposed by the Commonwealth, the pipeline distribution company or gas utility shall notify the Commission of the names and addresses of such consumers. If any consumer fails to pay a bill issued by a pipeline distribution company or gas utility, including the tax imposed by the Commonwealth, the pipeline distribution company or gas utility shall follow its normal collection procedures with regard to the charge for the gas and the tax and upon collection of the bill or any part thereof shall (i) apportion the net amount collected between the charge for gas service and the tax and (ii) remit the tax portion to the Commission. After the consumer pays the tax to the pipeline distribution company or gas utility, the taxes shall be deemed to be held in trust by such pipeline distribution company or gas utility until remitted to the Commission. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> A pipeline distribution company or gas utility shall remit monthly to the Commission the amount of tax paid during the preceding month by the pipeline distribution company’s consumers, except for the portion which represents the local consumption tax, which portion shall be remitted to the locality in which the natural gas was consumed and shall be based on such locality’s license fee rate which it imposed. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The natural gas consumption tax shall be remitted monthly, on or before the last day of the succeeding month of collection. Those portions of the natural gas consumption tax that related to the state consumption tax and the special regulatory tax shall be remitted to the Commission; the portion that relates to the local consumption tax shall be remitted to the appropriate localities. Failure to remit timely will result in a ten percent penalty<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Taxes on natural gas sales in the year ending December 31, 2000, relating to the local license tax, shall be paid in accordance with § 58.1-3731<\/a>. Monthly payments in accordance with subsection C shall commence on February 28, 2001. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> The portion of the natural gas consumption tax relating to the local license tax replaces and precludes localities from imposing a license tax in accordance with § 58.1-3731<\/a> and the business, professional, occupation and license tax in accordance with Chapter 37 (§ 58.1-3700<\/a> et seq.) of this title on gas suppliers subsequent to December 31, 2000, except as provided in subsection D. If the license fee rate imposed by a locality is less than the equivalent of the local consumption tax rate component of the consumption tax paid under subsection A of § 58.1-2904<\/a>, the excess collected by the Commission shall constitute additional state consumption tax revenue and shall be remitted by the Commission to the state treasury. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> Nothing in this section shall prohibit a locality from enacting an ordinance<\/span> or other local law<\/span> to allow such locality to receive that portion of the natural gas consumption tax that represents the local consumption tax beginning at such time that natural gas service is first made available in such locality. The amount of such local consumption tax to be distributed to the locality shall be determined in accordance with the provisions of subsection B, assuming that the maximum license tax rate allowed pursuant to § 58.1-3731<\/a> was imposed. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCOLLECTION AND REMITTANCE OF TAX (\u00a7 58.1-2905)\n\nA. A pipeline distribution company or gas utility shall collect the tax from the\nconsumer by adding it as a separate charge to the consumer’s monthly\nstatement. Until the consumer pays the tax to such company, the tax shall\nconstitute a debt of the consumer to the Commonwealth. If any consumer receives\nand pays for gas but refuses to pay the tax that is imposed by the Commonwealth,\nthe pipeline distribution company or gas utility shall notify the Commission of\nthe names and addresses of such consumers. If any consumer fails to pay a bill\nissued by a pipeline distribution company or gas utility, including the tax\nimposed by the Commonwealth, the pipeline distribution company or gas utility\nshall follow its normal collection procedures with regard to the charge for the\ngas and the tax and upon collection of the bill or any part thereof shall (i)\napportion the net amount collected between the charge for gas service and the\ntax and (ii) remit the tax portion to the Commission. After the consumer pays\nthe tax to the pipeline distribution company or gas utility, the taxes shall be\ndeemed to be held in trust by such pipeline distribution company or gas utility\nuntil remitted to the Commission.\n\nB. A pipeline distribution company or gas utility shall remit monthly to the\nCommission the amount of tax paid during the preceding month by the pipeline\ndistribution company’s consumers, except for the portion which represents\nthe local consumption tax, which portion shall be remitted to the locality in\nwhich the natural gas was consumed and shall be based on such locality’s\nlicense fee rate which it imposed.\n\nC. The natural gas consumption tax shall be remitted monthly, on or before the\nlast day of the succeeding month of collection. Those portions of the natural\ngas consumption tax that related to the state consumption tax and the special\nregulatory tax shall be remitted to the Commission; the portion that relates to\nthe local consumption tax shall be remitted to the appropriate localities.\nFailure to remit timely will result in a ten percent penalty.\n\nD. Taxes on natural gas sales in the year ending December 31, 2000, relating to\nthe local license tax, shall be paid in accordance with § 58.1-3731.\nMonthly payments in accordance with subsection C shall commence on February 28,\n2001.\n\nE. The portion of the natural gas consumption tax relating to the local license\ntax replaces and precludes localities from imposing a license tax in accordance\nwith § 58.1-3731 and the business, professional, occupation and license tax\nin accordance with Chapter 37 (§ 58.1-3700 et seq.) of this title on gas\nsuppliers subsequent to December 31, 2000, except as provided in subsection D.\nIf the license fee rate imposed by a locality is less than the equivalent of the\nlocal consumption tax rate component of the consumption tax paid under\nsubsection A of § 58.1-2904, the excess collected by the Commission shall\nconstitute additional state consumption tax revenue and shall be remitted by the\nCommission to the state treasury.\n\nF. Nothing in this section shall prohibit a locality from enacting an ordinance\nor other local law to allow such locality to receive that portion of the natural\ngas consumption tax that represents the local consumption tax beginning at such\ntime that natural gas service is first made available in such locality. The\namount of such local consumption tax to be distributed to the locality shall be\ndetermined in accordance with the provisions of subsection B, assuming that the\nmaximum license tax rate allowed pursuant to § 58.1-3731 was imposed.\n\nHISTORY: 2000, cc. 691, 706; 2001, c. 737.","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}}