City of Alexandria, VA
Public Rights-of-Way Use Fee
Every certificated provider that provides local exchange telephone service to end users in the City shall collect the public rights-of-way use fee on a per access line basis by adding the fee to each end user's monthly bill for local exchange telephone service.
Public rights-of-way use fee reports and payments are due within two months after the end of each calendar quarter.
Computation of Tax
The public rights-of-way use fee is set by the Virginia Department of Transportation annually. The current fee is $0.91 per access line per month. The fee will increase to $0.97 per access line per month beginning July 1, 2013.
Within two months after the end of each calendar quarter, providers must submit all fees collected from end users during the quarter.
Persons liable for the tax must pay the tax to and file reports with:
Tax Audit, Research & Analysis
Report forms may also be obtained from:
Business Records and Reports Subject to Audit
Any person liable for the tax should keep current and accurate records for audit by the City.