Cable Franchise Tax and
Subscriber Fee Certification Revisions
North Carolina Department of Revenue
Form TR-C (Revisions)
Under G.S. 105-164.44I, in order to be eligible to receive its portion of state video programming and
telecommunications sales taxes, a counties and municipalities were required to certify to the Department by March 15,
2007 the total amount of cable franchise tax and the total amount of public, educational, or governmental access (PEG)
channel subscriber fees that they imposed during the first six months of the 2006-2007 fiscal year.
Following the March 15 deadline, some local governments expressed concern that audits of cable providers might find
that more tax was actually imposed for the July 2006 - December 2006 period than was paid by the cable providers and
reflected in the Match 15 certification. In response, the General Assembly enacted legislation to alllow any county or
municipality determining that the amount of cable franchise tax actually imposed during the first six months of the 2006-
2007 fiscal year differs from the amount certified to submit a new certification to the Department revising the amount.
For distributions of video programming revenues for quarters beginning on or after October 1, 2007, the Department
must determine the proportionate share of a county or city based upon original certifications or subsequent revisions
submitted on or before October 1, 2007. For distributions for quarters beginning on or after April 1, 2008, the Secretary
must determine the proportionate share of a county or city based upon certifications submitted on or before April 1,
2008. Certifications submitted after April 1, 2008, may not be used to adjust a county's or city's base amount under
subsection (c) of this section.
If your government has determined that the either the cable franchise tax or PEG subscriber fees imposed
during July 2006 - December 2006 differs from the amount previously reported, please record the original and
revised amounts on the form. If your government has not determined that either of these amounts differs from
the amounts previously reported to the Department of Revenue on form TR-C, please do not complete this