Electric Utility Consumption Tax

Local Electric Utility Consumption Tax


Effective January 1, 2001, the State of Virginia mandated that in addition to consumer utility taxes, purchasers of electric utility services are also subject to a consumption tax. This tax must be charged to monthly consumers by the electric service providers. The tax, as charged includes two state components and one local component. Electric service providers must remit the local component directly to the City of Hampton no later than the last day of the month following the month of collection. The state components must be remitted to the State Corporation Commission.

If you have any questions regarding this information, please call the Office of the Commissioner of the Revenue at (757) 727-6700 or email.

State & Local Rates


Usage (kWh) State Special Regulatory (State) Local
Up to 2,500 $0.00102/kWh $0.00015/kWh $0.00038/kWh
Over 2,500 up to 50,000 $0.00065/kWh $0.00010/kWh $0.00024/kWh
Over 50,000 $0.00050/kWh $0.00007/kWh $0.00018/kWh

Returns & Remittances


Returns and remittances should be mailed to:
Commissioner of the Revenue
Attn: Excise Tax
P.O. Box 636
Hampton, VA 23669