§ 58.1-3818.5. (Repealed effective January 1, 2007 - see Editor's note) Applicability of other taxes
Any revenues received by a common carrier from video programmers for the transport of video programming to an end-user subscriber's premises or for access to the video dialtone network, shall be excluded from (i) the excise tax imposed pursuant to this article; (ii) the consumer utility tax imposed pursuant to Article 4 (§ 58.1-3812 et seq.) of this chapter or any other local tax or fee imposed on purchases of utility services; (iii) the license tax imposed pursuant to Chapter 37 (§ 58.1-3700 et seq.) of this title; (iv) any other state or local tax or fee imposed on receipts from the sale or use of communications services pursuant to § 58.1-400.1 or Chapter 6 (§ 58.1-600 et seq.) of this title; and (v) any franchise fee or similar fee imposed by ordinance in any local jurisdiction or, if no local ordinance exists, in the written franchise agreement between the common carrier and the local jurisdiction.
(1995, c. 751.)
Sections: Previous 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 58.1-3823 NextLast modified: April 16, 2009