Utility Tax

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General Information and Terms

Each purchaser of utility service in the City of Fairfax is levied a tax based on the total amount of monthly utility usage.

"Purchaser": Every individual, firm, partnership, association, corporation, etc… who purchases a utility service.
"Seller": Every person who sells or furnishes a utility.
"Utility Service": Electric service, water service and gas service, including bottled or liquid gas, whether generally termed a utility service or not, furnished in the city.

Computation of the Tax:

Residential Electricity Tax is $1.05 plus the rate of $0.01136 on each kWh not to exceed $2.25 monthly. The monthly tax for commercial and industrial consumers is $1.72 plus the rate of $0.010112 on each kWh not to exceed $75.00 monthly.
Residential Natural Gas Tax is $1.05 plus the rate of $0.05709 on each CCF not to exceed $2.25 monthly. The monthly tax for commercial and industrial consumers is $1.27 plus the rate of $0.05295 on each CCF not to exceed $75.00 monthly.
The utility tax for the water bill is equal to 15% of the water service charge. There is a maximum amount of $15.00 that is assessed to residential customers and a maximum of $500.00 assessed to commercial customers.

Filing and Payment Procedures

Every seller of utility services in the City of Fairfax shall file a Utility Tax Report and remit taxes due to the Commissioner of the Revenue on a monthly basis. Monthly reports and payments must be made on or before the last day of the calendar month following the month for which the report is made. Reports, with check made payable to the City of Fairfax, should be sent to:

Commissioner of the Revenue
Room 224 City Hall
10455 Armstrong Street
Fairfax, VA 22030

Additional Information

Click here for a Utility Tax Form. For additional information contact the Commissioner of the Revenue, City of Fairfax or see Title 58.1 -3812-3816, Code of Virginia. Article V Section 90-231 -235, Code of the City of Fairfax.

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