Form Fr-27c - 2005 - Gross Receipts Tax Monthly Returns For Cable Television, Satellite Relay Or Distribution Of Video Or Radio Transmissions - Office Of Tax And Revenue - Government Of The District Of Columbia Page 2
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6INSTRUCTIONS FOR FILING TAX RETURN FOR CABLE TELEVISION, SATELLITE RELAY,
OR DISTRIBUTION OF VIDEO OR RADIO TRANSMISSIONS
General Instructions
1. Who Must File A Monthly Return
A Return must be filed by each company that sells or charges for cable television service, satellite relay television service,
and any and all other distribution of television, video, or radio service with or without the use of wires provided to subscribers
or paying customers, whether for basic service, ancillary service, or other special services within the District of Columbia,
including, but not limited to, rental of signal receiving equipment.
2. When and Where to File
A Return must be filed on or before the twentieth day of each calendar month for the preceding calendar month to the
Office of Tax and Revenue, Excise Taxes, PO Box 556, Washington, DC 20044-0556. To insure proper credit to your account,
indicate on your check “Gross Receipts Tax for Cable Television, Satellite Relay, or Distribution of Video or Radio
Transmissions”, your identification number and the month and year for which your payment is made.
3. Accounting Basis
The Return must be prepared on the same basis of accounting, whether cash or accrual, as the business entity’s records
are maintained. If there is a change to the accounting method for reporting the taxable gross receipts from the prior month,
show the net adjustment as a separate item and attach a detailed schedule to support this adjustment.
4. Payment of the Monthly Gross Receipts Tax
The Monthly Gross Receipts Tax is payable in full at the time prescribed for filing the Return.
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