Form 4, the Natural Gas Utility and Consumption Tax Monthly Remittance form, is the monthly remittance the Newport News Commissioner of the Revenue uses to collect the city's natural gas utility tax and the local consumption tax on natural gas. The same office also handles Newport News property tax programs, such as real estate tax exemptions, but this form covers natural gas taxes only. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the city publishes the original at nnva.gov.
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What is 4?
Natural Gas Utility and Consumption Tax Monthly Remittance form (Form # 4) is the City of Newport News, Virginia, form on which a company reports the natural gas taxes it collected in a month and remits them to the Commissioner of the Revenue (COR).
The form combines two taxes on one sheet:
- Natural gas utility tax, under Newport News City Code §40-116 through §40-125. Unless specifically exempted or excluded under City Code §40-119, it is levied monthly on a per-meter basis on each purchase of natural gas delivered to consumers by pipeline distribution companies and gas utilities. The classes are Residential, Commercial, and Industrial & Other Classes of Non-Residential Consumers. For commercial and industrial consumers the tax has a minimum charge plus two CCF tiers, Tier One on the first 128.91 CCFs and Tier Two on the remaining CCFs, with a monthly maximum printed on the form.
- Local consumption tax, under Virginia State Code §58.1-2904. It is a tax on consumers of natural gas in the Commonwealth, based on CCFs delivered and used per month, and the form applies it to consumption not in excess of 500 CCFs per month.
Each section ends with its own deductions, additions, total tax due and total due. The form carries a declaration that the figures are true, full and correct, signed by the person completing it. The tax rates are printed on the form itself.
Who needs to file 4?
The form is for the company that collects natural gas utility tax and local consumption tax and remits it to the City of Newport News. It asks for the company's Federal ID Number, name and address, and the declaration at the bottom is signed with the signer's title and telephone number, so it is completed by a person acting for the company.
What the form covers:
- Natural gas delivered to consumers by pipeline distribution companies and gas utilities, reported by class: Residential, Commercial, and Industrial & Other Classes of Non-Residential Consumers.
- The local consumption tax on natural gas used per month, reported in the second part of the form.
Purchases that are specifically exempted or excluded under Newport News City Code §40-119 are outside the utility tax; check that section of the City Code for the exemptions. The form does not describe who else may sign for a company. For assistance, call the Commissioner of the Revenue at (757) 926-8644.
When to file 4
Tax is due on or before the last day of the succeeding month of collection, so the remittance for a given month is due by the end of the following month. For example, the form's "Month & Year Tax Collected" line tells the city which collection month a payment covers.
The form prints consequences for lateness. In the natural gas utility tax section, a penalty is added if the payment is late, and interest is added per annum on the tax and penalty if it is more than 30 days late. In the local consumption tax section, a late penalty is added. The rates are printed beside the total lines on the form.
Documents you need
- An itemized listing of all deductions and additions, attached to the form whenever you enter amounts on the Total Deductions or Total Additions lines in either section.
How to fill out 4
Enter company information
Fill in Federal ID Number, Name of Company, Address, City, State and Zip code at the top of the form.
Enter the month and year collected
Write the month and year the tax was collected in the Month & Year Tax Collected box. The tax is due on or before the last day of the following month.
Report minimum tax charges
In the natural gas utility tax section, enter Total Minimum Tax Charges in the Residential, Commercial and Industrial & Others columns, following the per-meter rules printed above the table. Add across to the Total Tax column.
Report Tier 1 CCFs and tax
Enter the Total CCFs Subject to Tax and the Total Tax per CCF for Tier 1 in the Commercial and Industrial & Others columns. Tier One covers the first 128.91 CCFs.
Report Tier 2 CCFs and tax
Enter the Total CCFs Subject to Tax and the Total Tax per CCF for Tier 2, which covers all remaining CCFs. Keep within the monthly maximum printed on the form.
Add deductions and additions
Enter Total Deductions and Total Additions if any apply, and attach an itemized listing of each. Then compute Total Tax Due.
Figure the total due
If you are paying late, add the penalty, and the interest if the payment is more than 30 days late, as printed beside the line. Enter the result as TOTAL DUE.
Complete the local consumption tax
In the Local Consumption Tax section, report natural gas consumed per month not in excess of 500 CCFs and enter the Tax. Then enter Total Additions, Total Deductions (with an itemized listing), Total Tax Due and, if late, the penalty to reach TOTAL DUE.
Sign the declaration
Sign and date under the declaration, and enter your title and telephone number. The declaration states that the figures are true, full and correct to the best of your knowledge and belief.
Review and download the completed PDF
Check both sections' totals and the month and year, then download or print the completed PDF from FillingPDF. Send it with payment as described under How to submit.
How to submit 4
The form is submitted with payment by mail or delivery to the Commissioner of the Revenue; the form names no other channel. Along with the form, remit payment to:
- Commissioner of the Revenue
- Attn: COR - Related Tax Department
- 2400 Washington Avenue
- Newport News, VA 23607-4389
If you entered deductions or additions, attach an itemized listing of them to the form. For assistance, call (757) 926-8644 or fax (757) 247-2628; the form also points to www.nnva.gov/cor. The form does not state how payment must be made, so confirm accepted payment methods with the office. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Sending the form without payment; the form says to remit payment along with it to the Commissioner of the Revenue.
- Paying after the last day of the month following collection, which adds a penalty and, after 30 days, interest on the utility tax.
- Entering deductions or additions without attaching the itemized listing the form requires.
- Leaving out the Month & Year Tax Collected, so the city cannot tell which collection month the payment covers.
- Completing only the natural gas utility tax section and skipping the local consumption tax section, which has its own totals.
- Submitting the form unsigned or without the title and telephone number under the declaration.
Frequently asked questions
What is the Natural Gas Utility and Consumption Tax Monthly Remittance form?
It is Form # 4 of the Newport News Commissioner of the Revenue, used to report and remit two monthly taxes on natural gas: the city natural gas utility tax and the local consumption tax under Virginia State Code §58.1-2904.
When is the natural gas tax remittance due in Newport News?
On or before the last day of the month after the month of collection. A late payment adds a penalty, and the utility tax section adds interest per annum on the tax and penalty if the payment is more than 30 days late.
Where do I send Form 4 and my payment?
Send both to Commissioner of the Revenue, Attn: COR - Related Tax Department, 2400 Washington Avenue, Newport News, VA 23607-4389. For help, call (757) 926-8644 or fax (757) 247-2628.
Is this a Newport News property tax form?
No. It reports natural gas utility and consumption taxes. The Commissioner of the Revenue also publishes property-related forms, such as real estate tax exemption and mobile home tax deferral forms, on the city's Forms page.
Do I need to attach anything to the form?
Only if you enter deductions or additions: the form says to attach an itemized listing of all deductions and additions. Payment must also accompany the form when you send it to the Commissioner of the Revenue.
Can I fill out the natural gas remittance form online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF does not file the form or accept payment for the city; you send it to the Commissioner of the Revenue yourself.
What are the two taxes on the form?
The natural gas utility tax, under Newport News City Code §40-116 through §40-125, charged per meter by class, and the local consumption tax under Virginia State Code §58.1-2904, based on CCFs used per month up to 500 CCFs.
Who signs the declaration on Form 4?
The person completing it signs and dates the declaration and enters a title and telephone number. It states the figures are true, full and correct to the best of the signer's knowledge and belief.
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