Code of Virginia - Title 58.1 Taxation - Section 58.1-3818.4 (Repealed effective January 1, 2007 - see Editor's notes) Excise tax paid in lieu of other taxe...

§ 58.1-3818.4. (Repealed effective January 1, 2007 - see Editor's notes) Excise tax paid in lieu of other taxe...

The payment of an excise tax by persons in accordance with this article shall be in lieu of the payment of taxes or fees pursuant to (i) any local tax authorized under Chapter 37 (§ 58.1-3700 et seq.) of this title or any other local tax if such tax is imposed solely on the gross receipts of persons providing video programming or access to video programming to subscribers located within the local jurisdiction; (ii) Article 4 (§ 58.1-3812 et seq.) of this chapter or any other state or local tax if such tax is imposed solely on purchases of video dialtone or telecommunications services, with respect to any revenues received by a common carrier or video programmer from subscribers for access to the common carrier's video dialtone network or for video programming; and (iii) any franchise fee or similar fee based on revenue which is authorized or permitted by federal, state or local law or imposed by ordinance in any local jurisdiction or, agreed to pursuant to a written franchise agreement between the common carrier and the local jurisdiction, with respect to any revenues received by a common carrier or video programmer from subscribers for access to the common carrier's video dialtone network or for video programming.

(1995, c. 751.)

Sections:  Previous  58.1-3816.2  58.1-3817  58.1-3818  58.1-3818.01  58.1-3818.1  58.1-3818.2  58.1-3818.3  58.1-3818.4  58.1-3818.5  58.1-3818.6  58.1-3818.7  58.1-3819  58.1-3820  58.1-3821  58.1-3822  Next

Last modified: April 16, 2009