Virginia Decodedhttps://vacode.org8079558.1-2662.2Gross receipts of companies furnishing water, heat, light or power2025TaxationTaxes Administered by Other AgenciesTaxation of Public Service CorporationsRegulatory Revenue Taxes of Public Service Corporations
The special regulatory revenue tax on companies furnishing water, heat, light or power levied pursuant to § 58.1-2660 shall be based on gross receipts with the exemptions allowed under § 58.1-2627.