Communications tax reform; revises services, report. (HB568)
Introduced By
Progress
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Introduced |
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Passed Committee |
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Passed House |
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Passed Senate |
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Signed by Governor |
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Became Law |
Description
Communications tax reform. Completely revises the taxation of communications services as follows. Applies a statewide communications sales and use tax to retail communication and video services on a competitively neutral basis. The communications sales and use tax rate will be 5% on the following: Local Exchange Paging Inter-Exchange (Both interstate and intrastate) Cable Television Satellite Television Wireless Voice over the Internet (VoIP) A $0.75 "911 Tax" will be applied to each local exchange line (landline) and the current $0.75 "911 Fee" will continue to be applied to each wireless number. The state communications sales and use tax, and state 911 fees and taxes replace the following currently billed taxes and fees: Local Consumer Utility Tax (LCUT) Local Gross Receipts Tax (BPOL) - (Only the portion above 0.5% currently billed to customers, where applicable) Local E-911 Virginia Relay Fee Cable Franchise Fee A statewide rights-of-way use fee will be applied to all cable TV service lines as is currently applied on all local exchange telephone lines. The rate of the fee will be the same as determined annually by the Virginia Department of Transportation in accordance with 56-468.1 of the Virginia Code. The sales and use tax, 911 tax, and the cable rights-of-way fee assessed on consumers of video services from a single provider will be remitted to the Virginia Department of Taxation, which will administer the distribution of the Communications Sales and Use Tax Trust Fund within 30 days of receipt of the collections for a given month. The rights-of-way use fee assessed on consumers of both cable video services and voice services from a single provider will be remitted in accordance with subsection I of 56-468.1. The 911 fees will be remitted directly to the Wireless 911 Board for administration. The redistribution of taxes and fees is intended to be revenue neutral to localities and the Wireless 911 Board and shall cover the current cost of the Virginia Relay Center. The provisions of the act will be effective on January 1, 2007. Read the Bill »
Status
04/06/2006: signed by governor
History
| Date | Action |
|---|---|
| 01/10/2006 | Prefiled and ordered printed; offered 01/11/06 061601432 |
| 01/10/2006 | Referred to Committee on Finance |
| 01/22/2006 | Fiscal impact statement from TAX (HB568) |
| 01/23/2006 | Reported from Finance with amendments (15-Y 7-N) |
| 01/24/2006 | Read first time |
| 01/25/2006 | Read second time |
| 01/25/2006 | Committee amendments agreed to |
| 01/25/2006 | Amendment by Delegate Nixon agreed to |
| 01/25/2006 | Amendments by Delegate Marshall, R.G. rejected |
| 01/25/2006 | Amendment by Delegate Orrock agreed to |
| 01/25/2006 | Engrossed by House as amended HB568E |
| 01/25/2006 | Printed as engrossed 061601432-E |
| 01/26/2006 | Read third time and passed House (65-Y 33-N 1-A) |
| 01/26/2006 | VOTE: PASSAGE (65-Y 33-N 1-A) |
| 01/26/2006 | Reconsideration of passage agreed to by House |
| 01/26/2006 | Passed House (62-Y 35-N 2-A) |
| 01/26/2006 | VOTE: PASSAGE #2 (62-Y 35-N 2-A) |
| 01/26/2006 | Communicated to Senate |
| 01/26/2006 | Fiscal impact review from JLARC (HB568E) |
| 01/27/2006 | Constitutional reading dispensed |
| 01/27/2006 | Referred to Committee on Finance |
| 02/17/2006 | Fiscal impact statement from TAX (HB568E) |
| 02/28/2006 | Reported from Finance with substitute (12-Y 2-N 1-A) |
| 02/28/2006 | Committee substitute printed 067378432-S1 |
| 03/01/2006 | Constitutional reading dispensed (39-Y 0-N) |
| 03/01/2006 | VOTE: (39-Y 0-N) |
| 03/01/2006 | Motion to reconsider pass by for the day agreed to (40-Y 0-N) |
| 03/01/2006 | VOTE: (40-Y 0-N) |
| 03/01/2006 | Passed by temporarily |
| 03/01/2006 | Read third time |
| 03/01/2006 | Reading of substitute waived |
| 03/01/2006 | Committee substitute agreed to 067378432-S1 |
| 03/01/2006 | Reading of amendment waived |
| 03/01/2006 | Amendment by Senator Wampler agreed to |
| 03/01/2006 | Engrossed by Senate - committee substitute with amendment HB568S1 |
| 03/01/2006 | Passed Senate with substitute with amendment (25-Y 11-N 2-A) |
| 03/01/2006 | VOTE: (25-Y 11-N 2-A) |
| 03/01/2006 | Placed on Calendar |
| 03/01/2006 | Senate substitute with amendment agreed to by House (62-Y 30-N 1-A) |
| 03/01/2006 | VOTE: ADOPTION (62-Y 30-N 1-A) |
| 03/07/2006 | Bill text as passed House and Senate (HB568ER) |
| 03/07/2006 | Enrolled |
| 03/07/2006 | Signed by Speaker |
| 03/08/2006 | Signed by President |
| 03/13/2006 | Fiscal impact statement from TAX (HB568ER) |
| 04/06/2006 | G Approved by Governor-Chapter 780 (effective - see bill) |
| 04/17/2006 | G Acts of Assembly Chapter text (CHAP0780) |