Form Ct-2 - Guidelines And Rules For The Virginia Communications Taxes (Page 12 of 16) in pdf

public switched telephone network. ISDN Primary

“PBX trunk” means a connection of the customer’s

Rate Interface services will be charged five E-911 tax

PBX switch to the central office.

charges for every ISDN Primary Rate Interface network

“Public safety answering point” or “PSAP” means a

facility established by the customer. Other channelized

communications facility equipped and staffed on a

services in which each voice-grade channel is controlled

24–hour basis to receive and process 911 calls.

by the provider will be charged one tax for each line

that allows simultaneous unrestricted outward dialing

Public Rights-of-Way Use Fee

to the public switched telephone network. Access lines

Effective January 1, 2007, cable television providers

do not include local, state, and federal government lines;

that use the public rights-of-way will be required to

access lines used to provide service to users as part of the

collect a state public rights-of-way use fee similar

Virginia Universal Service Plan; interstate and intrastate

to that currently imposed on providers of landline

dedicated WATS lines; special access lines; off-premises

telephone service. On a monthly basis, each cable

extensions; official lines internally provided and

television provider will collect the fee from its

used by providers of telecommunications services for

subscribers and remit the fee to TAX when it files its

administrative, testing, intercept, coin, and verification

Form CT-75, Virginia Communications Taxes Return

purposes; and commercial mobile radio service.

(see “Communications Taxes Return”).

“Automatic location identification” or “ALI” means a

The amount of the fee will be the same as the public

telephone network capability that enables the automatic

rights-of-way use fee imposed on providers of landline

display of information defining the geographical location

telephone service, which is calculated annually by the

of the telephone used to place a wireline 9-1–1 call.

Department of Transportation (VDOT). By January

“Automatic number identification” or “ANI” means a

15 of each year, VDOT informs telephone providers

telephone network capability that enables the automatic

of any change in the fee, which takes effect beginning

each July 1.

display of the telephone number used to place a wireline

9-1-1 call.

An entity, or entities which are members of an

“Centrex” means a business telephone service offered

affiliated group of entities, providing both local

by a local exchange company from a local central office;

telecommunications service and cable service to the

a normal single line telephone service with added

same ultimate end user may collect only one public

custom calling features including but not limited to

rights-of-way use fee from that ultimate end user

intercom, call forwarding, and call transfer.

based on (1) the local telecommunications service

if the locality in which the ultimate end user resides

“Communications services provider” has the same

has imposed a public rights-of-way use fee on local

meaning as it does for the communications sales tax.

telecommunications service or (2) cable service if the

“Enhanced 9-1-1 service” or “E-911” means a service

locality in which the subscriber resides has not imposed a

consisting of telephone network features and PSAPs

public rights-of-way use fee on local telecommunications

provided for users of telephone systems enabling

service. Information regarding the public rights-of-way

users to reach a PSAP by dialing the digits “9-1-1.”

use fee on local telecommunications service is available

Such service automatically directs 9-1-1 emergency

from the Virginia Department of Transportation at

telephone calls to the appropriate PSAPs by selective

routing based on the geographical location from

The fee will, when billed, be stated as a distinct item

which the emergency call originated, and provides the

separate and apart from the monthly charge for local

capability for ANI and ALI features.

telecommunications service and cable service. Until

“ISDN Primary Rate Interface” means 24 bearer

the ultimate end user pays the fee to the cable operator,

channels, each of which is a full 64,000 bits per second.

the fee will be a debt of the consumer to TAX. If any

One of the channels is generally used to carry signaling

ultimate end user or subscriber refuses to pay the fee, the

information for the 23 other channels.

cable operator will notify TAX. All fees collected will

“Network Access Register” means a central office

be deemed to be held in trust by the cable operator until

remitted to TAX. (Source: Code of Va. § 56-468.1)

in order to complete a call involving access to the public

The penalty for failure to file a return or pay the tax is

switched telephone network outside the confines of that

5 percent of the tax due, or if the failure to pay in full

Centrex company. Network Access Register may be

was fraudulent, a penalty of 100 percent of the tax due.

incoming, outgoing, or two-way.

For late payment of the tax, interest shall be assessed

“PBX” means public branch exchange and is telephone

at the rate established in Internal Revenue Code

switching equipment owned by the customer and

§ 6621, plus 2%. (Source: Code of Va. § 58.1‑1812 and

located on the customer’s premises.

§ 58.1-15)

CT-2 W

REV 11/06

Page 12

Form Ct-2 - Guidelines And Rules For The Virginia Communications Taxes Page 12

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