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The special regulatory revenue tax on telephone and telegraph companies levied pursuant to § 58.1-2660 shall be based on gross receipts with the following deductions: 1. Revenue billed on behalf of another such telephone company or person to the extent such revenues are later paid over to or settled with that company or person; 2. Revenues received from a telephone company for providing to the company any of the following: (i) unbundled network facilities; (ii) completion, origination or interconnection of telephone calls with the taxpayer's network; (iii) transport of telephone calls over the taxpayer's network; or (iv) taxpayer's telephone services for resale; 3. Revenue received as the proportionate part of interstate revenue attributable to the Commonwealth; 4. Revenue received from a person providing video programming for the transport of video programming to an end-user subscriber's premises or for access to a video dialtone network; and 5. Revenue, other than from line charges, received from pay telephone service. 1988, c. 727; 1995, c. 58.1-2660 ; 1998, c. 58.1-2660 .
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