Form Ct-2 - Guidelines And Rules For The Virginia Communications Taxes (Page 13 of 16) in pdf

3. Two or more entities if such entities satisfy the

Definitions

requirements in subdivision 1 or 2 of this definition

For purposes of the public rights-of-way use fee, the

as if they were corporations and the ownership

following definitions are applicable:

interests therein were stock.

“Affiliated group” means:

“Cable operator” means any person or group of

1. One or more chains of corporations subject to

persons that (1) provides cable service over a cable

inclusion connected through stock ownership with a

system and directly or through one or more affiliates

common parent corporation which is a corporation

owns a significant interest in a cable system or (2)

subject to inclusion if:

otherwise controls or is responsible for, through any

a. Stock possessing at least eighty percent of

arrangement, the management and operation of a cable

the voting power of all classes of stock and

system, whether or not the operator has entered into a

at least eighty percent of each class of the

franchise agreement with a locality. Cable operator does

nonvoting stock of each of the corporations

not include a provider of wireless or direct-to-home

subject to inclusion, except the common parent

satellite transmission service. (Source: Code of Va.

corporation, is owned directly by one or more

§ 15.2-2108.1:1 A)

of the other corporations subject to inclusion;

“Cable system” or “cable television system” means

and

any facility consisting of a set of closed transmission

b. The common parent corporation directly owns

paths and associated signal generation, reception, and

stock possessing at least eighty percent of

control equipment that is designed to provide cable

the voting power of all classes of stock and

service that includes video programming and that is

at least eighty percent of each class of the

provided to multiple subscribers within a community,

nonvoting stock of at least one of the other

except that such definition shall not include:

subject to inclusion corporations. As used in this

•

A system that serves fewer than 20 subscribers;

subdivision, the term “stock” does not include

•

A facility that serves only to retransmit the television

nonvoting stock which is limited and preferred

signals of one or more television broadcast

as to dividends; the phrase “corporation subject

stations;

to inclusion” means any corporation within

•

A facility that serves only subscribers without using

the affiliated group irrespective of the state

any public right-of-way;

or country of its incorporation; and the term

“receipts” includes gross receipts and gross

•

A facility of a common carrier that is subject, in

income.

whole or in part, to the provisions of Title II of the

Communications Act of 1934, 47 U.S.C. § 201 et

2. Two or more corporations if five or fewer persons

seq., except that such facility shall be considered a

who are individuals, estates or trusts own stock

cable system to the extent such facility is used in

possessing:

the transmission of video programming directly to

a. At least eighty percent of the total combined

subscribers, unless the extent of such use is solely

voting power of all classes of stock entitled to

to provide interactive on-demand services;

vote or at least eighty percent of the total value

•

Any facilities of any electric utility used solely for

of shares of all classes of the stock of each

operating its electric systems;

corporation; and

•

Any portion of a system that serves fewer than 50

b. More than fifty percent of the total combined

subscribers in any locality, where such portion is

voting power of all classes of stock entitled

to vote or more than fifty percent of the total

a part of a larger system franchised in an adjacent

value of shares of all classes of stock of each

locality; or

corporation, taking into account the stock

•

An open video system that complies with § 653 of

ownership of each such person only to the extent

Title VI of the Communications Act of 1934, as

such stock ownership is identical with respect

amended, 47 U.S.C. § 573. (Source: Code of Va.

to each such corporation.

§ 15.2-2108.1:1 A)

When one or more of the corporations subject

“Subscriber” means a person who receives video

to inclusion, including the common parent

programming, as defined in 47 U.S.C. § 522 20,

corporation, is a nonstock corporation, the term

distributed by a cable operator, as defined in Code of

“stock” as used in this subdivision shall refer

Va. § 15.2-2108.1:1 A, and does not further distribute

to the nonstock corporation membership or

it. (Source: Code of Va. § 56-468.1)

membership voting rights, as is appropriate to

the context.

CT-2 W

REV 11/06

Page 1

Form Ct-2 - Guidelines And Rules For The Virginia Communications Taxes Page 13

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