Due Dates
Utility taxes for gas and electricity are due on or before the last day of the month following the month being reported.
| Month Taxes Collected from Customer |
Due Date |
| January | February 28 |
| February | March 31 |
| March | April 30 |
| April | May 31 |
| May | June 30 |
| June | July 31 |
| July | August 31 |
| August | September 30 |
| September | October 31 |
| October | November 30 |
| November | December 31 |
| December | January 31 |
Utility taxes for water are due on or before the fifteenth (15th) of the second calendar month following the month of collection
| Month Taxes Collected from Customer |
Due Date |
| January | March 15 |
| February | April 15 |
| March | May 15 |
| April | June 15 |
| May | July 15 |
| June | August 15 |
| July | September 15 |
| August | October 15 |
| September | November 15 |
| October | December 15 |
| November | January 15 |
| December | February 15 |
Computation of Tax
Residential
- Electricity: $1.12 plus $0.012075/kwh not to exceed $3
- Group Meter: $1.12 per dwelling unit plus $0.012075/kwh, not to exceed $3 multiplied by the number of dwelling units
- Natural Gas: $1.28 plus $0.124444/CCF not to exceed $3
- Group Meter: $1.28 per dwelling unit plus $0.050909/CCF, not to exceed $3 multiplied by the number of dwelling units
- Group Meter Interruptible: $1.28 per dwelling unit plus $0.023267/CCF, not to exceed $3 multiplied by the number of dwelling units
- Water: 15% of monthly water service charge
Commercial
- Electricity: $1.18 plus $0.005578/kwh
- Natural Gas: $1.42 plus $0.050213/CCF
- Interruptible: $4.50 plus $0.003670/CCF
- Water: 20% of first $150 of monthly water service charge
Industrial
- Electricity: $1.18 plus $0.004544/kwh
- Natural Gas: $1.42 plus $0.050213/CCF
- Water: 20% of first $150 of monthly water service charge
Charitable
- Electricity: $0.97 plus $0.004610/kwh, not to exceed $24
- Natural Gas: $1.42 plus $0.050213/CCF, not to exceed $24
- Water: 15% of first $150 of monthly water service charge
Churches
(provided utility services are used in and for property being devoted primarily to religious purposes at the time of purchase)
- Electricity: $0.97 per month
- Natural Gas: $1.42 per month
- Water: Exempt
Filing Procedures
The tax appears on monthly utility bills and is collected by the provider of the utility service. All utility service tax reports and remittances must be filed monthly by utility service providers with:
Tax Audit, Research and Analysis
Department of Finance
City of Alexandria - Miscellaneous Tax
P.O. Box 34939
Alexandria, VA 22334-0939
Entities Excluded from Taxation
The Alexandria City Code exempts the following entities from taxation:
- Federal agencies
- Diplomatic personnel exempted by the laws of the United States
- The State and its political subdivisions, boards, commissions, authorities and agencies (including the City)
- The purchase of bottled water and service from the Alexandria Sanitation Authority.
Definitions
Utility services - Electricity service, gas service and water service provided in the City.
Residential purchaser - The owner or tenant of property use for residential purposes. The term includes single family dwellings, apartment houses and other multiple family dwellings.
Commercial purchaser - The owner or tenant of property used primarily for commercial purposes, not including apartment houses and other multi-family dwellings.
Industrial purchaser - The owner or tenant of property used primarily for industrial purposes, but not including apartment houses and other multi-family dwellings.
Charitable organization - Charitable hospitals and other designated organizations that have been exempted by the City or State from real estate and personal property taxes.
Business Records and Reports Subject to Audit
Persons liable for the tax should keep current and accurate records for audit by the City.
Contact Us
Tax Audit, Research and Analysis
301 King Street, City Hall, Room 1700
Alexandria, VA 22314
703.746.4800
Email: businesstax@alexandriava.gov