there is no mention of this valriable like %hashCellID / %hashCellname

Perl, by default, will create variables as you use them:

$cellname = 'fred';
$hashCellname{$cellname}++; 

local $, = ' ';
print %hashCellname,"\n";
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will create %hashCellname and gives:

fred 1
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However, this can cause problems - your confusion is a good example! Fortunately there is a fix, to always

use strict;
use warnings;
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Now the hash has to be explicitly created:

use strict;
use warnings;

my %hashCellname;
my $cellname = 'fred';
$hashCellname{$cellname}++; 

local $, = ' ';
print %hashCellname,"\n";
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Now it is clear where %hashCellname came from.

I have code like $hashSmsCnt{$lv}++.

The prefix character (sigil) $ here does not mean that hashSmsCnt is a scalar, it means that the key inside { } is in scalar context. It is the braces { } which indicate that hashSmsCnt is a hash, not the first character (square brackets indicate an array). If you had a list of keys inside { } then the first character would be @, but hashSmsCnt would still be a hash.