§ 3-2-375. Exemptions; maximum tax.

(a)

The United States of America, diplomatic personnel exempted by the laws of the United States, the state and the political subdivisions, boards, commissions and the authorities and agencies thereof, including the city, are hereby exempt from the payment of the tax imposed and levied by this article with respect to the purchase of utility services used by such governmental agencies.

(b)

The tax imposed and levied by this article upon (i) purchases of utility services by and for the exclusive benefit of any local unincorporated religious congregation, church or religious society or branch or division thereof located within the city, provided such utility services are used in and for property being devoted primarily to religious purposes at the time of the purchases, or (ii) purchases of utility services to be used in any schools conducted within the city by any such local unincorporated religious congregation, church or religious society or branch or division thereof, shall not exceed $0.97 a month for electric service and $1.42 a month for natural gas service.

(c)

The tax imposed and levied by this article upon hospitals which operate within the city and upon entities which receive, or are eligible for, an exemption from city real property taxes under title 58.1 of the Virginia Code (1950), as amended, or under the Virginia Constitution, shall not exceed $24 a month. (Ord. No. 4164, 10/14/00, Sec. 2)

Note— See editor's note at § 3-2-372.