[Adopted 3-8-1999 by Ord. No. 2-1999 (Ch. 24, Part 7, of
the 1989 Code)]
The following words and phrases, when used in this article,
shall have the meanings given to them in this section unless the context
clearly indicates otherwise:
Any person or group of persons who offers service over a
cable system and, directly or through one or more affiliates, owns
an interest in such cable system, or who otherwise controls or is
responsible for, through any arrangement, the management and operation
of a cable system. The term does not include a provider of wireless
or direct-to-home satellite transmission service.
The transmission, distribution or broadcasting of video programming
or services by satellite directly to subscribers' premises without
the use of ground receiving or distribution equipment, except at the
site of the subscribers or in the uplink process to the satellite.
The amount charged for or received by video programmers from
sales of video programming and related charges for bad check and late
payment charges, installation, connection, additional outlets, repair
services, digital audio services, radio services, programming guides
and equipment rental services upon which the local cable television
operator pays a franchise fee; the amount charged for or received
by common carriers from sales of access to video programming and related
charges for bad check and late payment charges, installation, connection,
additional outlets, repair services, digital audio services, radio
services, programming guides and equipment rental services upon which
the local cable television operator pays a franchise fee; and the
amount charged for or received by persons from sales of access to
video programming by any means of transmission, other than wireless
or direct-to-home satellite transmission, directly to subscribers
with service addresses in the Township of Robinson. Gross receipts
shall not include:
Amounts charged for or received by persons from sales of telephone
access or service that entitles the subscriber to the privilege of
interactive telephonic-quality telecommunications with substantially
all persons having telephone or radio telephone stations constituting
a part of a particular system or in a specified area.
Any revenues received by persons providing access to video programming
from video programmers for the transport of video programming to a
subscriber's premises or access to the video dial-tone network.
The tax imposed under the act, if the tax is shown as a separate
line charge to subscribers.
Any other taxes fees or surcharges on services furnished by
persons providing access to video programming or video programmers
which are imposed on subscribers by the commonwealth, cities, incorporated
towns, townships, boroughs, counties or home rule municipalities pursuant
to statute, ordinance, resolution or regulation and which are collected
on behalf of the governmental unit by the provider of the services.
Any portion of a debt related to the sale of video programming
or the sale of access to a video network, the gross charges for which
are not otherwise deductible or excludable, that have become worthless
or uncollectible, as determined under applicable federal income tax
standards. If the portion of the debt deemed to be bad is subsequently
paid, the video programmer or person shall report and pay the excise
tax on that portion during the reporting period in which the payment
is made.
Amounts received from retail sales of tangible personal property
that provides access to video programming.
Amounts charged for or received by persons from sales of video
programming which is delivered to subscribers through a satellite
master antenna television (SMATV) system.
Amounts received by a common carrier from persons for related
charges for bad check and late payment charges, installation, connection,
additional outlets, repair services, digital audio services, radio
services, programming guides and equipment rental services that are
resold by such persons to the ultimate consumer.
The Township of Robinson.
An individual, partnership, association, joint-stock company,
trust, corporation, government entity, limited liability company or
any other entity.
The ultimate consumer of the video programming provided by
video programmers over any means of transmission, other than wireless
or direct-to-home satellite transmission. The term does not include
a video programmer that purchases video dial-tone transport service
to provide video programming over a video dial-tone system.
A common carrier service for the transport of video programming
to subscribers.
An individual, partnership, association, joint-stock company,
trust, corporation, governmental entity, limited liability company
or any other entity that provides video programming to subscribers.
Video or information programming, whether in digital or analog
format, that is provided by a cable operator or generally considered
comparable to programming provided by a cable television operator
and upon which such cable television operator pays a franchise fee.
Video programming does not include online, interactive information
services to the extent that access to such services is accomplished
via a dial-up or private telephone line or via wireless or direct-to-home
satellite transmission.
A.Â
Imposition of tax. The Township of Robinson does hereby impose a
video programming tax on and from, respectively, any person who sells
video programming to subscribers who are located in the Township of
Robinson by any means of transmission other than wireless or direct-to-home
satellite transmission or who provides such subscribers with access
to video programming by any means of transmission other than wireless
or direct-to-home satellite transmission and who is not otherwise
subject to federally authorized or permitted local fees or taxes on
the gross receipts received for the providing of cable television
service or video programming services in the Township of Robinson.
The tax imposed is limited to the gross receipts of such persons from
sales of video programming or sales of access to video programming
directly to subscribers who are located in the Township of Robinson.
B.Â
Rate of tax. The tax rate under the act shall be 5% of the gross
receipts.
C.Â
Calculation of tax. The tax authorized by this article shall be determined
by multiplying the tax rate of 5% by the gross receipts of the video
programmers from sales of video programming or of persons from sales
of access to video programming or of common carriers from sales of
access to video programming by any means of transmission other than
wireless or direct-to-home satellite transmission directly to subscribers
who are located in the Township of Robinson.
D.Â
Election. Any person subject to tax under this article may elect
at any time to pass through to subscribers as a separate itemized
line charge on the subscriber's bill the tax imposed under this article.
E.Â
Penalty. A penalty of an amount equal to 10% of the taxes due, including
all delinquent taxes due under this article, shall be added to the
tax levied under this article for failure to pay the tax by the quarterly
due dates set forth in this section.
F.Â
Due dates. The tax imposed under this article shall be paid to the
Township of Robinson by each person quarterly on or before April 30,
July 31, October 31 and January 31 and shall be calculated based on
the gross receipts of each person during the three months prior to
the month of payment. Any payment of tax shall be considered as timely
made if the payment received by the Township of Robinson is postmarked
by the United States Postal Service on or prior to the final day on
which payment is to be received.
Gross receipts, as defined in this article and subject to the
tax imposed by this article, as well as any revenues received by a
person providing access to video programming from video programmers
for the transport of video programming to a subscriber's premises
or from video programmers for access to the video dial-tone network,
shall not be subject to any tax under:
A.Â
Article XI of the Act of March 4, 1971 (P.L. 6, No. 2), known as the "Tax Reform Code of 1971," 72
P.S. § 7101 et seq.
B.Â
The Act of December 31, 1965 (P.L. 1257, No. 511), known as the "Local
Tax Enabling Act," 53 P.S. § 6901 et seq.,[1] or any other local tax or fee imposed on the receipts
of persons providing video programming or access to video programming
to subscribers who are located within the Township of Robinson, except
that the gross receipts of video programmers shall be subject to tax
under the local business privilege tax in any municipality where the
local cable television operator pays a local business privilege tax
pursuant to the Local Tax Enabling Act.
[1]
Editor's Note: See now 53 P.S. § 6901 et seq. and
53 P.S. § 6924.101 to 6924.312.
A.Â
Credit for interstate transactions. Any person subject to the tax
imposed under this article shall be entitled to a credit against the
tax imposed by this article equal in amount to any similar tax on
gross receipts, other than a generally applicable sales or use tax
or corporate income tax, that the person has paid to another state
or government entity thereof under a lawful requirement of such state
or government entity on sales by the person of the same video programming
or sales of access to such video programming to subscribers located
within the Township of Robinson.
B.Â
Credit for taxes paid under any franchise or similar fees. Any person
subject to the tax imposed under this article shall be entitled to
a credit against the tax imposed by this article equal in amount to
any fees on gross receipts that the person has paid under any franchise
fee or similar fee authorized or permitted by federal, state or local
law or imposed by ordinance in the Township of Robinson or agreed
to pursuant to a written franchise agreement between the person and
the Township of Robinson with respect to any revenues received by
a person or video programmer from subscribers for access to the person's
video network or for video programming or from video programmers for
the transport of video programming to a subscriber's premises or for
access to a video network.
A person may be audited by the Township of Robinson; provided,
however, that any dispute or controversy that results from such audit
or imposition of tax under this article shall be contested and resolved
in accordance with a uniform set of procedures, rules and regulations
applicable to all municipalities that are promulgated by the Pennsylvania
Department of Revenue in accordance with the Video Programming Municipal
Tax Authorization Act.
Nothing in this article applies to industrial satellite services
of any kind.