Form Ct 75 PDF Details

The intricate landscape of Virginia Communications Taxes underwent a significant transformation beginning January 1, 2007, with the CT-75 Package at its core. This comprehensive suite, including the CT-75 VA Communications Taxes Return, CT-75V VA Communications Taxes Voucher, CT-75A VA Communications Taxes Return Worksheet, and CT-75B VA Cable Franchise Fee Schedule, represents a critical nexus for service providers navigating the realms of sales, use, E-911, and public rights-of-way use taxes. Each document within the package serves a distinct function, from facilitating accurate tax calculation to ensuring proper remittance of the sums collected from customers. This shift consolidated several state and local levies into a more streamlined framework, mandating that providers of various communications services meticulously account for and transfer taxes and fees to the Virginia Department of Taxation. Moreover, the introductions of the Communications Sales and Use Tax, the restructured E-911 Tax on landline services, and the state Public Rights-of-Way Use Fee on cable services denote substantial changes. Similarly, postpaid wireless service carriers face specific obligations regarding the E-911 surcharge. Compliance hinges on understanding these components' intricate details, ensuring accurate filings, and adhering to prescribed deadlines. Therefore, the CT-75 Package not only simplifies tax administration for communications service providers in Virginia but also encapsulates the legislative intent to modernize and unify tax collection mechanisms in the communications sector.

QuestionAnswer
Form NameForm Ct 75
Form Length8 pages
Fillable?No
Fillable fields0
Avg. time to fill out2 min
Other namesCT 75 irs form ct75

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CT-75 Package

This package contains the following documents:

CT-75 VA Communications Taxes Return

CT-75V VA Communications Taxes Voucher

CT-75A VA Communications Taxes Return Worksheet

CT-75B VA Cable Franchise Fee Schedule

Mail the completed forms with your payment to:

VIRGINIA DEPARTmENT OF TAxATION

COmmUNICATIONS TAxES

P.O. BOx 26627

RIChmOND VA 23261-6627

The return must be filed, even if no tax is due.

DO NOT send the Worksheet (CT-75A) - maintain it as part of your records.

Communications Taxes Instructions

General

Effective January 1, 2007, the Virginia Communications Taxes, which include the Communications Sales and Use Tax, the E-911 tax on landline telephone service and the state Public Rights-of-Way Use Fee on cable television service replace most of the state and local taxes and fees imposed on communications services such as landline and wireless telephone and cable television.

Service providers are required to collect the new taxes and fees from their customers as line items on their bills and remit amounts collected to the Department of Taxation (TAX) on a monthly basis.

Communications Sales and Use Tax - The Communications Sales and Use Tax (“Communications Sales Tax”) is imposed on the sales price of communications services at the rate of 5%. A communications service is any electronic transmission of voice, data, audio, video or other information by or through any electronic, radio, satellite, cable, optical, microwave or other medium or method regardless of the protocol used for the transmission or conveyance.

E-911 Tax On Landline (including Voice over Internet Protocol

-VoIP) Telephone Service - The new state E-911 Tax on landline telephone service (“Landline E-911 Tax”) replaces the local E-911 taxes on landline telephone service. The Landline E-911 tax applies only to end users of landline telephone service and is imposed at the rate of $0.75 per access line. Wireless telephone service will continue to be subject to the state E-911 tax on wireless telephone service.

Public Rights-Of-Way Use Fee - Cable television service is subject to the state Public Rights-of-Way Use Fee. The new state Public Rights-of-Way Use Fee imposed on cable television service (“Cable Rights-of-Way Use Fee”) is calculated annually by the Department of Transportation.

Public Right-of-Way Use Fee Rates

 

Period

Rate

7/1/10 - 6/30/11

$.76

7/1/11 - 6/30/12

$.83

7/1/12 - 6/30/13

$.91

7/1/13 - 6/30/14

$.97

Cable Franchise Fees - Cable television providers are required to report by locality any cable television franchise fees accruing during the month on Schedule CT-75B. No separate payment to TAX or to the localities is required for these fees.

Enter the total from Schedule CT-75B onto the top of Form CT-75. Do NOT include in Line 27 total. The Schedule CT-75B is informational for TAX only.

Postpaid Wireless E-911 Surcharge - Effective July 1, 2011, each wireless service carrier and reseller must collect and remit the surcharge of $0.75 per month on each wireless device capable of two-way interactive voice communication of its postpaid customers to the Department of Taxation. The seller or reseller may retain an amount equal to three percent of the amount collected as dealer compensation.

Filing Procedure

After you have completed the return, voucher and schedule, mail them with your payment to the address above.

Mail your return, voucher, schedule and payment as soon as possible after the close of the reporting period but not later than the 20th day of the following month.

A return must be filed for each monthly reporting period even if no tax is due.

Payments returned by the bank will be subject to a returned payment fee in addition to any other penalties that may be incurred.

Change of Ownership, Change of Address or Out-of-Business

Use the Department's online services at www.tax.virginia.gov to register a new business and update registration information. If you prefer to register by mail, forms are available online for download or by calling the Forms Request Unit at (804) 440 2541. File Form R-1 to register a new business or location. If you change your business mailing address or discontinue your business, use Form R-3, or send a letter to the Virginia Department of Taxation, P.O. Box 1114, Richmond, Virginia 23218 1114. If there has been a change of ownership, do not use the return with the name and account number of the former owner.

Any provider who sells its business or quits the business shall make a final return and payment within 15 days after the date of selling or quitting the business. The provider’s successors or assigns, if any, shall withhold a sufficient amount of the purchase money to cover taxes, penalties and interest due and unpaid until the former owner produces a receipt from TAX showing that all taxes, penalties and interest have been paid or a certificate stating that no taxes, penalties or interest are due.

Communications Taxes Guidelines and Rules

For further information on Communications Taxes, you may review the Communications Taxes Guidelines and Rules at www.tax. virginia.gov, contact our Customer Service Section at (804) 367- 8037, or write to the Virginia Department of Taxation, P.O. Box 1115, Richmond, Virginia 23218-1115.

Effective for June, 2010 return due date July 20, 2010, the dealer discount previously allowed for the Communications Sales and Use Tax and the E-911 tax on landline telephone services has been suspended. For more information, please see Tax Bulletin 10-5 at www.policylibrary.tax.virginia.gov.

Va. Dept. of Taxation Form CT-75 W REV 04/13 Page 1

For assistance, call (804)367-8037.

Taxes Return

*VACT75111888*

Form CT-75

Virginia Communications

 

Do NOT staple.

 

 

 

 

 

Name

 

 

Address

Account Number

Address

Period

City, State, ZIP

Due Date

G

Line A - Virginia Cable Franchise Fees Accrued (Enter the total

.

 

from Form CT-75B.) Informational only. Do NOT include in Line 27 total.

1Communications Sales Tax

 

 

 

 

Column A

Column B

 

 

Column C

 

Service

 

 

Gross Sales

Personal Use

 

Tot. of Col. A and Col. B

 

a. Landline Telephone

 

 

.

 

 

.

 

 

.

 

(including VoIP and bundled) 1a

 

 

 

 

 

 

b. Wireless Telephone

1b

 

.

 

 

.

 

 

.

 

c. Cable Television

1c

 

.

 

 

.

 

 

.

 

d. Satellite Television

1d

 

.

 

 

.

 

 

.

 

e. Satellite Radio

1e

 

.

 

 

.

 

 

.

 

f. Other (long distance carriers,

 

 

.

 

 

.

 

 

.

 

paging, other services)

1f

 

 

 

 

 

2

Total Gross Communications Sales (Total of Col. C, Lines 1a through 1f)

2

 

.

3

Total Exempt Communications Sales and Other Deductions

 

3

 

.

4

Total Taxable Communications Sales (Line 2 minus Line 3)

 

4

 

.

5

Communications Sales Tax - 5% (Multiply Line 4 by .05)

 

5

 

.

6

Reserved for Future Use

 

 

 

 

 

 

6

 

 

7

Reserved for Future Use

 

 

 

 

 

 

7

 

 

8

Communications Sales Tax Penalty for Late Filing (See worksheet)

 

8

 

.

9

Communications Sales Tax Interest for Late Filing (See worksheet)

 

9

 

.

10

Total Communications Sales Tax Amount Due (Add Lines 5, 8 and 9)

 

 

10

11

Landline E-911 Tax ($.75 Per Access Line)

 

11

 

.

12

Reserved for Future Use

 

 

 

 

 

 

12

 

 

13

Reserved for Future Use

 

 

 

 

 

 

13

 

 

14

Landline E-911 Penalty for Late Filing (See worksheet)

 

14

 

.

15

Landline E-911 Interest for Late Filing (See worksheet)

 

15

 

.

16

Total Landline E-911 Tax Amount Due (Add Lines 11, 14 and 15)

 

 

16

17

Cable Rights-of-Way Use Fee (See instructions for tax rate)

 

17

 

.

18

Cable Rights-of-Way Penalty for Late Filing (See worksheet)

 

18

 

.

19

Cable Rights-of-Way Interest for Late Filing (See worksheet)

 

19

 

.

20

Total Cable Rights-of-Way Use Fee Amount Due (Add Lines 17 through 19)

 

20

21

Postpaid Wireless E-911 Surcharge ($0.75 Per Device)

 

21

 

.

22

Discount - Multiply Line 21 by 3% (.03)

 

 

 

 

22

 

.

23

Subtract Line 22 from Line 21 (Net Wireless E-911 Fee)

 

23

 

.

24

Wireless E-911 Penalty for Late Filing (See worksheet)

 

24

 

.

25

Wireless E-911 Interest for Late Filing (See worksheet)

 

25

 

.

26

Total Wireless E-911 Amount Due (Add Lines 23, 24 and 25)

 

 

26

 

 

 

 

 

 

 

 

 

27 Total Due Add Lines 10, 16, 20 and 26.

Electronic Funds Transfer

 

 

Check Enclosed: Include Form CT-75V with your return.

27

.

.

.

.

.

Taxpayer's Signature

 

Date

Phone Number

 

 

 

 

Signature of Preparer

Individual or Firm of Tax Preparer

Date

Preparer's Phone Number

 

 

 

 

Preparer's Address

 

 

Preparer's FEIN, PTIN or SSN

 

 

 

 

Va. Dept. of Taxation Form CT-75 W 3010082 REV 03/11 - Page 2

Preparation of Voucher (CT-75V)

If paying by check, enter the total amount due from Line 27 on the below

Voucher, Form CT-75V, and enclose this voucher and your check with your return.

If you are paying by EFT or the amount of tax due is equal to zero, detach this voucher at the dotted line. Do NOT send this voucher to Tax.

Form CT-75V Virginia Communications Taxes Voucher

(Doc ID 275)

Period

Due Date

 

 

0000000000000000 2758888 000000

Account Number

Name

Address

Address

City, State, ZIP

Va. Dept. of Taxation Form CT-75 W 3010082-V REV 03/11- Page 3

Total Amount Due

(Line 27 of above return.)

.

Form CT-75A Virginia Communications Taxes Return Worksheet

Worksheet is for your records only.

Do NOT mail.

Read instructions before preparing this worksheet.

Transfer amounts from this worksheet to the corresponding line number on Form CT-75, Virginia Communications

Taxes Return.

For assistance, call (804) 367-8037.

Column A

Column B

Column C

Gross Sales

Personal Use

Total of Col. A

 

 

and Col. B

1Communications Sales Tax

a

Landline Telephone Service

 

 

 

 

 

 

 

 

(Including voice over internet protocol.)

1a

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

b

Wireless Telephone Service

1b

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

c

Cable Television Service

1c

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

d

Satellite Television Service

1d

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e

Satellite Radio Service

1e

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

f

Other Communications Services

1f

2Total Gross Communications Sales

(Total of Col. C of Lines 1a through 1f.)

2

3Total Exempt Communications Sales and Other Deductions

For further information regarding exempt communication sales and deductions,

 

you may review the Communications Taxes Guidelines and Rules at www.tax.

 

 

 

 

 

virginia.gov.

3

 

 

 

 

 

 

 

 

 

 

 

 

 

4

Total Taxable Communications Sales

4

 

 

 

 

 

 

(Line 2 minus Line 3).

 

 

 

 

 

 

 

5

Communications Sales Tax - 5%

5

 

 

 

 

 

 

(Multiply Line 4 by .05).

 

 

 

 

 

 

 

6

 

 

 

 

 

 

Reserved for Future Use

 

 

 

 

 

 

6

 

 

 

7

Reserved for Future Use

7

 

 

 

 

 

 

 

 

 

8

Communications Sales Tax Penalty for Late Filing

 

 

 

 

 

 

 

 

 

The late filing penalty is 6% of the tax due on Line 5 for each month or part of a

 

 

 

 

 

month the return is filed late. The minimum late filing penalty is $10.00, even if there

 

 

 

 

 

is no tax due, and the maximum is 30% of the tax due. Additional penalties may

 

 

 

 

 

apply if the tax due is not paid at the time of filing.

8

 

 

 

 

 

 

 

 

 

 

 

 

 

9

Communications Sales Tax Interest for Late Filing

 

 

 

 

 

 

 

 

 

For late filing and payment, interest is assessed on Line 5 at the rate established in

 

 

 

 

 

Section 6621 of the Internal Revenue Code of 1954, as amended, plus 2%.

9

 

 

 

 

 

 

 

10

Total Communications Sales Tax Amount Due

 

 

 

 

 

(Add Lines 5, 8 and 9.)

10

DO NOT mAIL

Va. Dept. of Taxation Form CT-75A W 3010083 REV 03/11 - Page 1

11

Landline E-911 Tax

11

 

 

 

 

 

 

 

 

 

 

 

($.75 Per Access Line.)

 

 

 

 

 

 

 

 

 

 

 

12

Reserved for Future Use

12

 

 

 

 

 

 

 

 

 

 

 

 

13

Reserved for Future Use

13

 

 

 

 

 

 

 

 

 

 

 

 

14

Landline E-911 Penalty for Late Filing

14

 

 

 

 

 

 

 

 

 

 

 

For late filing and payment, a penalty of 5% of the tax due.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

15

Landline E-911 Interest for Late Filing

 

 

 

 

 

 

 

 

 

 

 

 

 

For late filing and payment, interest is assessed on Line 11 at the rate established in

 

 

 

 

 

 

 

Section 6621 of the Internal Revenue Code of 1954, as amended, plus 2%.

15

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

16

Total Landline E-911 Tax Amount Due

16

 

 

 

 

 

(Add Lines 11, 14 and 15.)

 

 

 

 

17

Cable Rights-of-Way Use Fee

17

 

 

 

 

 

 

 

 

 

 

 

(See instructions for tax rate.)

 

 

 

 

 

 

 

 

 

 

 

18

Cable Rights-of-Way Penalty for Late Filing

18

 

 

 

 

 

 

 

 

 

 

 

For late filing and payment, a penalty of 5% of the tax due.

 

 

 

 

 

 

 

 

 

 

 

19

Cable Rights-of-Way Interest for Late Filing

 

 

 

 

 

 

 

 

 

 

 

 

 

For late filing and payment, interest is assessed on Line 17 at the rate established

 

 

 

 

 

 

 

in Section 6621 of the Internal Revenue Code of 1954, as amended, plus 2%.

19

 

 

 

 

 

 

 

 

 

 

 

20

Total Cable Rights-of-Way Use Fee Amount Due

20

 

 

 

 

 

(Add Lines 17 through 19.)

 

 

 

 

21

Postpaid Wireless E-911 Surcharge

21

 

 

 

 

 

 

 

 

 

 

 

($.75 Per Access Line.)

 

 

 

 

 

 

 

 

 

 

 

22

Discount

 

 

 

 

 

 

 

 

 

 

 

 

 

(Multiply Line 21 by .03))

22

 

 

 

 

 

 

 

 

 

 

 

23

Net Wireless E-911 Fee

 

 

 

 

 

 

 

 

 

 

 

 

 

(Subtract Line 22 from Line 21)

23

 

 

 

 

 

 

 

 

 

 

 

24

Wireless E-911 Penalty for Late Filing

24

 

 

 

 

 

 

 

 

 

 

 

For late filing and payment, a penalty of 5% of the tax due.

 

 

 

 

 

 

 

 

 

 

 

25

Landline E-911 Interest for Late Filing

 

 

 

 

 

 

 

 

 

 

 

 

 

For late filing and payment, interest is assessed on Line 23 at the rate established

 

 

 

 

 

 

 

in Section 6621 of the Internal Revenue Code of 1954, as amended, plus 2%.

25

 

 

 

 

 

 

 

 

 

 

 

26

Total Wireless E-911 Tax Amount Due

 

 

 

 

 

 

 

 

 

 

 

 

 

(Add Lines 23, 24 and 25.)

26

 

 

 

 

27

Total Due

27

 

 

 

 

 

(Add Lines 10, 16, 20 and 26.)

 

 

 

 

Va. Dept. of Taxation Form CT-75A W 3010083 REV 03/11 - Page 2

Form CT-75B Virginia Cable Franchise Fee Schedule

Name

*VAC75B113888*

Address

Account Number

Address

Period

City, State, ZIP

Due Date

Locality Name & Code

Franchise Fee

Locality Name & Code

Franchise Fee

Locality Name & Code

Franchise Fee

 

 

 

 

 

 

 

 

 

COUNTIES

 

 

COUNTIES

 

 

COUNTIES

 

 

Accomack

51001

 

Goochland

51075

 

Prince William

51153

 

 

 

 

 

 

 

 

 

 

Albemarle

51003

 

Grayson

51077

 

Pulaski

51155

 

 

 

 

 

 

 

 

 

 

Alleghany

51005

 

Greene

51079

 

Rappahannock

51157

 

 

 

 

 

 

 

 

 

 

Amelia

51007

 

Greensville

51081

 

Richmond (County)

51159

 

 

 

 

 

 

 

 

 

 

Amherst

51009

 

Halifax

51083

 

Roanoke (County)

51161

 

 

 

 

 

 

 

 

 

 

Appomattox

51011

 

Hanover

51085

 

Rockbridge

51163

 

 

 

 

 

 

 

 

 

 

Arlington

51013

 

Henrico

51087

 

Rockingham

51165

 

 

 

 

 

 

 

 

 

 

Augusta

51015

 

Henry

51089

 

Russell

51167

 

 

 

 

 

 

 

 

 

 

Bath

51017

 

Highland

51091

 

Scott

51169

 

 

 

 

 

 

 

 

 

 

Bedford (County)

51019

 

Isle Of Wight

51093

 

Shenandoah

51171

 

 

 

 

 

 

 

 

 

 

Bland

51021

 

James City

51095

 

Smyth

51173

 

 

 

 

 

 

 

 

 

 

Botetourt

51023

 

King George

51099

 

Southampton

51175

 

 

 

 

 

 

 

 

 

 

Brunswick

51025

 

King And Queen

51097

 

Spotsylvania

51177

 

 

 

 

 

 

 

 

 

 

Buchanan

51027

 

King William

51101

 

Stafford

51179

 

 

 

 

 

 

 

 

 

 

Buckingham

51029

 

Lancaster

51103

 

Surry

51181

 

 

 

 

 

 

 

 

 

 

Campbell

51031

 

Lee

51105

 

Sussex

51183

 

 

 

 

 

 

 

 

 

 

Caroline

51033

 

Loudoun

51107

 

Tazewell

51185

 

 

 

 

 

 

 

 

 

 

Carroll

51035

 

Louisa

51109

 

Warren

51187

 

 

 

 

 

 

 

 

 

 

Charles City

51036

 

Lunenburg

51111

 

Washington

51191

 

 

 

 

 

 

 

 

 

 

Charlotte

51037

 

Madison

51113

 

Westmoreland

51193

 

 

 

 

 

 

 

 

 

 

Chesterfield

51041

 

Mathews

51115

 

Wise

51195

 

 

 

 

 

 

 

 

 

 

Clarke

51043

 

Mecklenburg

51117

 

Wythe

51197

 

 

 

 

 

 

 

 

 

 

Craig

51045

 

Middlesex

51119

 

York

51199

 

 

 

 

 

 

 

 

 

 

Culpeper

51047

 

Montgomery

51121

 

CITIES

 

 

 

 

 

 

 

 

 

 

 

Cumberland

51049

 

Nelson

51125

 

Alexandria

51510

 

 

 

 

 

 

 

 

 

 

Dickenson

51051

 

New Kent

51127

 

Bristol

51520

 

 

 

 

 

 

 

 

 

 

Dinwiddie

51053

 

Northampton

51131

 

Buena Vista

51530

 

 

 

 

 

 

 

 

 

 

Essex

51057

 

Northumberland

51133

 

Charlottesville

51540

 

 

 

 

 

 

 

 

 

 

Fairfax (County)

51059

 

Nottoway

51135

 

Chesapeake

51550

 

 

 

 

 

 

 

 

 

 

Fauquier

51061

 

Orange

51137

 

Colonial Heights

51570

 

 

 

 

 

 

 

 

 

 

Floyd

51063

 

Page

51139

 

Covington

51580

 

 

 

 

 

 

 

 

 

 

Fluvanna

51065

 

Patrick

51141

 

Danville

51590

 

 

 

 

 

 

 

 

 

 

Franklin (County)

51067

 

Pittsylvania

51143

 

Emporia

51595

 

 

 

 

 

 

 

 

 

 

Frederick

51069

 

Powhatan

51145

 

Fairfax (City)

51600

 

 

 

 

 

 

 

 

 

 

Giles

51071

 

Prince Edward

51147

 

Falls Church

51610

 

 

 

 

 

 

 

 

 

 

Gloucester

51073

 

Prince George

51149

 

Franklin (City)

51620

 

 

 

 

 

 

 

Total of Column 1

 

Total of Column 2

 

Total of Column 3

 

 

 

 

 

 

 

 

 

 

Va. Dept. of Taxation Form CT-75B W 3010083-B REV 04/13 - Page 1

Form CT-75B Virginia Cable Franchise Fee Schedule

Name

Account Number

*VAC75B213888*

Locality Name & Code

Franchise Fee

Locality Name & Code

Franchise Fee

Locality Name & Code

Franchise Fee

 

 

 

 

 

 

 

 

 

CITIES

 

 

TOWNS

 

 

TOWNS

 

 

Fredericksburg

51630

 

Big Stone Gap

51310

 

Courtland

51347

 

 

 

 

 

 

 

 

 

 

Galax

51640

 

Blacksburg

51311

 

Craigsville

51348

 

 

 

 

 

 

 

 

 

 

Hampton

51650

 

Blackstone

51312

 

Crewe

51349

 

 

 

 

 

 

 

 

 

 

Harrisonburg

51660

 

Bloxom

51313

 

Culpeper

51350

 

 

 

 

 

 

 

 

 

 

Hopewell

51670

 

Bluefield

51314

 

Damascus

51351

 

 

 

 

 

 

 

 

 

 

Lexington

51678

 

Boones Mill

51315

 

Dayton

51352

 

 

 

 

 

 

 

 

 

 

Lynchburg

51680

 

Bowling Green

51316

 

Dendron

51353

 

 

 

 

 

 

 

 

 

 

Manassas

51683

 

Boyce

51317

 

Dillwyn

51354

 

 

 

 

 

 

 

 

 

 

Manassas Park

51685

 

Boydton

51318

 

Drakes Branch

51355

 

 

 

 

 

 

 

 

 

 

Martinsville

51690

 

Boykins

51319

 

Dublin

51357

 

 

 

 

 

 

 

 

 

 

Newport News

51700

 

Branchville

51320

 

Duffield

51358

 

 

 

 

 

 

 

 

 

 

Norfolk

51710

 

Bridgewater

51321

 

Dumfries

51359

 

 

 

 

 

 

 

 

 

 

Norton

51720

 

Broadnax

51323

 

Dungannon

51360

 

 

 

 

 

 

 

 

 

 

Petersburg

51730

 

Broadway

51322

 

Eastville

51361

 

 

 

 

 

 

 

 

 

 

Poquoson

51735

 

Brookneal

51324

 

Edinburg

51362

 

 

 

 

 

 

 

 

 

 

Portsmouth

51740

 

Buchanan

51325

 

Elkton

51363

 

 

 

 

 

 

 

 

 

 

Radford

51750

 

Burkeville

51326

 

Exmore

51364

 

 

 

 

 

 

 

 

 

 

Richmond (City)

51760

 

Cape Charles

51327

 

Farmville

51365

 

 

 

 

 

 

 

 

 

 

Roanoke (City)

51770

 

Capron

51328

 

Fincastle

51366

 

 

 

 

 

 

 

 

 

 

Salem

51775

 

Cedar Bluff

51329

 

Floyd

51367

 

 

 

 

 

 

 

 

 

Staunton

51790

 

Charlotte Ct. House51330

 

Fries

51368

 

 

 

 

 

 

 

 

 

 

Suffolk

51800

 

Chase City

51331

 

Front Royal

51369

 

 

 

 

 

 

 

 

 

 

Virginia Beach

51810

 

Chatham

51332

 

Gate City

51370

 

 

 

 

 

 

 

 

 

 

Waynesboro

51820

 

Cheriton

51333

 

Glade Spring

51371

 

 

 

 

 

 

 

 

 

 

Williamsburg

51830

 

Chilhowie

51334

 

Glasgow

51372

 

 

 

 

 

 

 

 

 

 

Winchester

51840

 

Chincoteague

51335

 

Glen Lyn

51373

 

 

 

 

 

 

 

 

 

 

TOWNS

 

 

Christiansburg

51336

 

Gordonsville

51374

 

 

 

 

 

 

 

 

 

 

Abingdon

51300

 

Claremont

51337

 

Goshen

51375

 

 

 

 

 

 

 

 

 

 

Accomac

51301

 

Clarksville

51338

 

Gretna

51376

 

 

 

 

 

 

 

 

 

 

Alberta

51302

 

Cleveland

51339

 

Grottoes

51377

 

 

 

 

 

 

 

 

 

 

Altavista

51303

 

Clifton

51340

 

Grundy

51378

 

 

 

 

 

 

 

 

 

 

Amherst

51304

 

Clifton Forge

51493

 

Halifax

51379

 

 

 

 

 

 

 

 

 

 

Appalachia

51305

 

Clinchco

51490

 

Hallwood

51380

 

 

 

 

 

 

 

 

 

 

Appomattox

51306

 

Clinchport

51341

 

Hamilton

51381

 

 

 

 

 

 

 

 

 

 

Ashland

51307

 

Clintwood

51342

 

Haymarket

51382

 

 

 

 

 

 

 

 

 

 

Bedford

51494

 

Coeburn

51344

 

Haysi

51383

 

 

 

 

 

 

 

 

 

 

Belle Haven

51308

 

Colonial Beach

51345

 

Herndon

51384

 

 

 

 

 

 

 

 

 

 

Berryville

51309

 

Columbia

51346

 

Hillsboro

51385

 

 

 

 

 

 

 

Total of Column 4

 

Total of Column 5

 

Total of Column 6

 

 

 

 

 

 

 

 

 

 

Va. Dept. of Taxation Form CT-75B W 3010083-B REV 04/13 - Page 2

Form CT-75B Virginia Cable Franchise Fee Schedule

Name

Account Number

*VAC75B313888*

Locality Name & Code

Franchise Fee

Locality Name & Code

Franchise Fee

Locality Name & Code

Franchise Fee

 

 

 

 

 

 

 

 

 

 

 

TOWNS

 

 

TOWNS

 

 

 

TOWNS

 

 

 

Hillsville

51386

 

Onancock

51424

 

 

Stuart

 

51461

 

 

 

 

 

 

 

 

 

 

 

 

Honaker

51387

 

Onley

51425

 

 

Surry

 

51462

 

 

 

 

 

 

 

 

 

 

 

 

Hurt

51388

 

Orange

51426

 

 

Tangier

 

51463

 

 

 

 

 

 

 

 

 

 

 

Independence

51389

 

Painter

51427

 

 

Tappahannock

51464

 

 

 

 

 

 

 

 

 

 

 

 

Iron Gate

51390

 

Pamplin City

51428

 

 

Tazewell

 

51465

 

 

 

 

 

 

 

 

 

 

 

 

Irvington

51391

 

Parksley

51429

 

 

The Plains

 

51466

 

 

 

 

 

 

 

 

 

 

 

 

Ivor

51392

 

Pearisburg

51430

 

 

Timberville

 

51467

 

 

 

 

 

 

 

 

 

 

 

 

Jarratt

51393

 

Pembroke

51431

 

 

Toms Brook

 

51468

 

 

 

 

 

 

 

 

 

 

 

 

Jonesville

51394

 

Pennington Gap

51432

 

 

Troutdale

 

51469

 

 

 

 

 

 

 

 

 

 

 

 

Keller

51395

 

Phenix

51433

 

 

Troutville

 

51470

 

 

 

 

 

 

 

 

 

 

 

 

Kenbridge

51396

 

Pocahontas

51434

 

 

Urbanna

 

51471

 

 

 

 

 

 

 

 

 

 

 

 

Keysville

51397

 

Port Royal

51435

 

 

Victoria

 

51472

 

 

 

 

 

 

 

 

 

 

 

 

Kilmarnock

51398

 

Pound

51436

 

 

Vienna

 

51473

 

 

 

 

 

 

 

 

 

 

 

 

La Crosse

51399

 

Pulaski

51437

 

 

Vinton

 

51474

 

 

 

 

 

 

 

 

 

 

 

 

Lawrenceville

51400

 

Purcellville

51438

 

 

Virgilina

 

51475

 

 

 

 

 

 

 

 

 

 

 

Lebanon

51401

 

Quantico

51439

 

 

Wachapreague

51476

 

 

 

 

 

 

 

 

 

 

 

 

Leesburg

51402

 

Remington

51440

 

 

Wakefield

 

51477

 

 

 

 

 

 

 

 

 

 

 

 

Louisa

51403

 

Rich Creek

51441

 

 

Warrenton

 

51478

 

 

 

 

 

 

 

 

 

 

 

 

Lovettsville

51404

 

Richlands

51442

 

 

Warsaw

 

51479

 

 

 

 

 

 

 

 

 

 

 

 

Luray

51405

 

Ridgeway

51443

 

 

Washington

 

51480

 

 

 

 

 

 

 

 

 

 

 

 

Madison

51406

 

Rocky Mount

51444

 

 

Waverly

 

51481

 

 

 

 

 

 

 

 

 

 

 

 

Marion

51407

 

Round Hill

51445

 

 

Weber City

 

51482

 

 

 

 

 

 

 

 

 

 

 

 

McKenney

51408

 

Rural Retreat

51446

 

 

West Point

 

51483

 

 

 

 

 

 

 

 

 

 

 

 

Melfa

51409

 

Saint Charles

51447

 

 

White Stone

 

51484

 

 

 

 

 

 

 

 

 

 

 

 

Middleburg

51410

 

Saint Paul

51448

 

 

Windsor

 

51485

 

 

 

 

 

 

 

 

 

 

 

 

Middletown

51411

 

Saltville

51449

 

 

Wise

 

51486

 

 

 

 

 

 

 

 

 

 

 

 

Mineral

51412

 

Saxis

51450

 

 

Woodstock

 

51487

 

 

 

 

 

 

 

 

 

 

 

 

Monterey

51413

 

Scottsburg

51451

 

 

Wytheville

 

51488

 

 

 

 

 

 

 

 

 

 

Montross

51414

 

Scottsville

51452

 

 

Total of Column 9

 

 

 

 

 

 

 

 

 

 

 

 

Mount Crawford

51415

 

Shenandoah

51453

 

 

Total

 

 

 

 

 

 

 

 

 

 

G

 

 

Mount Jackson

51416

 

Smithfield

51454

 

 

Cable

 

 

Narrows

51417

 

South Boston

51492

 

 

Franchise

 

 

Nassawadox

51418

 

South Hill

51455

 

 

Fees (The total of Columns 1 thru 9.)

 

 

 

 

 

 

 

Enter the total on Line A of

New Castle

51419

 

Stanardsville

51456

 

 

 

 

 

Form CT-75.

 

 

 

 

 

 

 

 

 

 

 

New Market

51420

 

Stanley

51457

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Newsoms

51421

 

Stephens City

51458

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Nickelsville

51422

 

Stony Creek

51459

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Occoquan

51423

 

Strasburg

51460

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total of Column 7

 

Total of Column 8

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Va. Dept. of Taxation Form CT-75B W REV 03/13

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Completing section 1 of Form Ct 75

2. Soon after the previous part is completed, go to enter the suitable details in all these - Total Taxable Communications, Communications Sales Tax, Reserved for Future Use, Communications Sales Tax Penalty, Communications Sales Tax Interest, Total Communications Sales Tax, Landline E Penalty for Late, Landline E Interest for Late, Total Landline E Tax Amount Due, Cable RightsofWay Penalty for, Cable RightsofWay Interest for, Total Cable RightsofWay Use Fee, Discount Multiply Line by, Subtract Line from Line Net, and Wireless E Penalty for Late.

Form Ct 75 conclusion process shown (step 2)

3. Throughout this stage, have a look at Taxpayers Signature, Check Enclosed Include Form CTV, Signature of Preparer, Individual or Firm of Tax Preparer, Preparers Address, Va Dept of Taxation Form CT W REV, Date, Date, Phone Number, Preparers Phone Number, and Preparers FEIN PTIN or SSN. Each of these need to be filled out with utmost precision.

The best ways to complete Form Ct 75 part 3

4. You're ready to proceed to the next part! Here you will get all of these Form CTV Virginia Communications, Period, Due Date, Account Number, Name, Address, Address, City State ZIP, Va Dept of Taxation Form CT W V, Total Amount Due, and Line of above return blanks to do.

Step number 4 in filling out Form Ct 75

5. This document needs to be finalized by going through this segment. Here there can be found an extensive listing of form fields that need accurate information for your form submission to be faultless: L A m T O N O D, and Col B, Communications Sales Tax a, Including voice over internet, b Wireless Telephone Service, c Cable Television Service, d Satellite Television Service, e Satellite Radio Service, f Other Communications Services, Total Gross Communications Sales, and Reserved for Future Use.

Simple tips to fill in Form Ct 75 part 5

When it comes to and Col B and d Satellite Television Service, be sure that you do everything properly in this section. Both of these are thought to be the key ones in the file.

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