Right of Way Use Fee

City Right of Way Use Fee

The City of Hampton, Virginia, 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, 2022 to June 30, 2023, the rate is $1.01 per access line.

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

Returns & Remittance

Returns and remittances can either be remitted online through the Smart Payment Portal or by mail to: 

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