If you are having issues getting an .htaccess file to work on your site, it is often due to the fact that FrontPage Extensions have been installed on your site.
To uninstall FrontPage Extensions:
1) Login to your cPanl admin page.
2) Find the “Advanced” box. Click “FrontPage Extensions”.
3) Click on the “Uninstall Extensions” box to the right of the domain or subdomain you wish to remove the Extensions from
4) .htaccess files should now work on your site.