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Sec. 16A-53. Electricity.

Every person, firm or corporation generating or selling or
offering for sale or delivering electricity for light or power or heat
or any other commercial uses shall pay a license tax of one-half of
one percent of the gross receipts of such person, firm or
corporation, based upon receipts from such business during the
preceding calendar year. In applying for such license, a
statement of such receipts shall be submitted to the commissioner
of revenue. (4-7-69, § 31.)