CODE OF VIRGINIA GROSS RECEIPTS OF COMPANIES FURNISHING WATER, HEAT, LIGHT OR POWER (§ 58.1-2662.2) 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. HISTORY: 1988, c. 727.