Virginia Code 58.1-2662.2: Gross receipts of companies furnishing water, heat, light or power.
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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.
Terms Used In Virginia Code 58.1-2662.2
- Gross receipts: means the total of all revenue derived in the Commonwealth, including but not limited to income from the provision or performance of a service or the performance of incidental operations not necessarily associated with the particular service performed, without deductions for expenses or other adjustments. See Virginia Code 58.1-2600
1988, c. 727.