Right of Way Use Fee

The City of Hampton, VA imposes a monthly right of way use fee on each local telephone access line in the City. This tax is levied on purchasers of local telephone services and must be charged and collected by all local telephone service providers. These fees must be remitted to the City quarterly, no later than the last day of the second month following the close of the calendar quarter represented in the remittance.

The rate of the fee is set annually by the Virginia Department of Transportation. For the period from July 1, 2009 - June 30, 2010, the rate is $0.89 per access line.

Returns and remittances should be mailed to:

Commissioner of the Revenue
Attn: Excise Tax
P.O. Box 636
Hampton, VA 23669

The Right of Way Use Form is available here.

If you have any questions regarding this information, please call the Office of the Commissioner of the Revenue at (757) 727-6700 or E-mail.

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