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Understanding Taxes - Virginia

Below is a chart to Virginia tax definitions.

T, C, or D
Federal Excise Tax T C A federal tax on local telephone services and surcharges.
Federal Universal Service Fund T R, P A federal surcharge on interstate and international telephone services to support universal service programs such as the schools and libraries discount program. The Federal USF is also assessed on the Federal Line Charge and the Local Number Portability Charge.
State Sales Tax T, C, or D C A tax levied by a state government on the sale of tangible personal property and/or certain services such as telephone or cable.
County/City Utility User Tax T C A tax levied by a city or county on local exchange service. Local exchange telephone service includes basic service, call features, the federal line charge and the local number portability charge. The rates range from 5% to 25% and differ from county to county, city to city. Most of the counties/cities have a maximum dollar amount the tax can be imposed on. The maximums range from $10 to $50 for residential customers.
State Regulatory Revenue Tax T R A tax levied by the State Corporation Commission on the gross receipts of telephone companies.
Public Rights of Way Fee T C A local surcharge to reimburse city and county governments for their expenses when phone companies need to disturb streets and highways to install or repair lines. The rate is currently $.63 per line.
VA Relay Center Fee T R, P A state surcharge on telephone access lines to support the telephone relay service designed for persons who are deaf, hard of hearing or speech impaired.
City Sales Tax T, C, or D C A tax levied by a local government on the sale of tangible personal property and/or certain services such as telephone or cable.
911 Tax - State, County or City T C The E911 system utilizes a computerized system to automatically route emergency telephone calls to the appropriate Public Safety Answering Point (PSAP). The enhanced 911 system allows the PSAP operator to automatically see the phone number and address of the person calling. The E911 fee covers the installation and maintenance expenses for the E911 system. All lines (residential and commercial) are subject to a monthly E911 charge per line which is imposed by the respective state and local Public Service commissions. However, the way that the charge is applied varies by state and in some markets vary by county as well.
Federal Line Charge T C A nationwide charge that is designed to recover a portion of local telephone companies' costs associated with providing long distance carriers with access to the local phone network. Long distance carriers pay the remainder of the cost. This charge is regulated by the FCC.
Local Number Portability T C Local Number Portability charges provide funds for significant upgrades to networks, services and systems that will allow customers to keep their phone numbers when they change local phone companies. Per an FCC ruling, each access line is subject to a this monthly charge regardless of whether the number has been ported or not.
Port Charge T C This surcharge is assessed only on Commercial customers using ISDN and DS-1 products. It is a recurring charge for the use of the port which interfaces and connects the local loop to a high-speed network.
Franchise Fee C R, P A fee paid to a municipality to allow use of the public streets and rights-of-way and operate a cable television system within that municipality. This is a contractual agreement with the town/city ans is normally assessed on all cable revenue.
Regulatory Fee C R, P This fee is an annual assessment imposed by the FCC pursuant to Public Law 103-66, Omnibus Budget Reconciliation Act of 1993. The FCC uses these monies to offset costs associated with its enforcement, public service, international and policy and rulemaking activities.
Network Access and Maintenance Fee D C A fee defray costs associated with building and maintaining RCN’s fiber rich broadband network, as well as the costs of expanding network capacity to support the continued increase in customers’ average bandwidth consumption.
Taxes & Fees
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Reprinted from with permission. © 2019 Ziff Davis, LLC. All Rights Reserved.

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