City of Richmond v. Va. Elec. & Power Co.

I agree that the judgment of the trial court should be affirmed. As the majority has stated, Code § 58.1-3814(H) provides in relevant part that "[a]ny county, city or town may impose a tax on consumers of natural gas provided by pipeline distribution companies and gas utilities." As applicable here, Code § 58.1-3814(H) permits the City to tax consumers of natural gas provided by "a corporation ... which transmits ... natural gas ... to a purchaser for purposes of furnishing heat or light."

Following a hearing, the trial court entered a consolidated letter opinion and order. The trial court…