§ 58-1-656

For the purpose of compensating a communications services provider holding a certificate of registration under § 58.1-653 for accounting for and remitting the tax levied by this chapter, a communications services provider shall be allowed the following percentages of the first 3% of the tax levied by § 58.1-648 and accounted for in the form of a deduction in submitting his return and paying the amount due by him if the amount due was not delinquent at the time of payment.\nMonthly Taxable Sales\nPercentage\n$0 to $62,500\n4%\n$62,501 to $208,000\n3%\n$208,001 and above\n2%\nThe discount allowed by this section shall be computed according to the schedule provided, regardless of the number of certificates of registration held by a communications services provider.\n2006, c. 780.