Franchise Tax Form 2006 by lym56700

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									                                    Cable Franchise Tax and
                              Subscriber Fee Certification Revisions
                                       North Carolina Department of Revenue
                                              Form TR-C (Revisions)



                                                   INSTRUCTIONS



Under G.S. 105-164.44I, in order to be eligible to receive its portion of state video programming and
telecommunications sales taxes, a counties and municipalities were required to certify to the Department by March 15,
2007 the total amount of cable franchise tax and the total amount of public, educational, or governmental access (PEG)
channel subscriber fees that they imposed during the first six months of the 2006-2007 fiscal year.

Following the March 15 deadline, some local governments expressed concern that audits of cable providers might find
that more tax was actually imposed for the July 2006 - December 2006 period than was paid by the cable providers and
reflected in the Match 15 certification. In response, the General Assembly enacted legislation to alllow any county or
municipality determining that the amount of cable franchise tax actually imposed during the first six months of the 2006-
2007 fiscal year differs from the amount certified to submit a new certification to the Department revising the amount.


For distributions of video programming revenues for quarters beginning on or after October 1, 2007, the Department
must determine the proportionate share of a county or city based upon original certifications or subsequent revisions
submitted on or before October 1, 2007. For distributions for quarters beginning on or after April 1, 2008, the Secretary
must determine the proportionate share of a county or city based upon certifications submitted on or before April 1,
2008. Certifications submitted after April 1, 2008, may not be used to adjust a county's or city's base amount under
subsection (c) of this section.

If your government has determined that the either the cable franchise tax or PEG subscriber fees imposed
during July 2006 - December 2006 differs from the amount previously reported, please record the original and
revised amounts on the form. If your government has not determined that either of these amounts differs from
the amounts previously reported to the Department of Revenue on form TR-C, please do not complete this
form.
                                        Cable Franchise Tax
                              and Subscriber Fee Certification Revisions
                                          North Carolina Department of Revenue
                                                 Form TR-C (Revisions)




                                                          Certification

                       County or Municipality ______________________________________________

              1. Was a cable franchise tax imposed before July 1, 2006? (circle Y or N)             Y   N
                        If No, do not complete or submit this form
              2.
                   Amount of July 2006 - December 2006 cable franchise
                   tax imposed previously reported to DOR on form TR-C
                                                                                      $_____________________
              3. Revised amount of July 2006 - December 2006 cable
                 franchise tax imposed                                                $_____________________
              4. Amount of July 2006 - December 2006 PEG subscriber
                 fees imposed previously reported to DOR on Form TR-
                 C                                                                    $_____________________
              5. Revised amount of July 2006 - December 2006 PEG
                 subscriber fees imposed
                                                                                      $_____________________

I certify that, to the best of my knowledge, this report is accurate and complete.


Signature of Certifying Official_______________________________________________________________________

Title_____________________________________________________Date____________________________________________

Person to contact for additional information_____________________________________________________________

Title_____________________________________________________Telephone_________________________

FAX______________________________________________________Email________________________________


                               This form also is available at: http://www.dornc.com/publications/
                                                         Mail or FAX to:
                                                       Richard R. Jones
                                       Policy Analysis and Statistics Division, WS #5822
                                            North Carolina Department of Revenue
                                                        P.O. Box 25000
                                                  Raleigh, N.C. 27640-0003
                                                     FAX (919) 715-3793

								
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