[Ord. 97-6-1, 6/9/1997, § I]
This Part shall be known and cited as the "Video Programming
Tax Ordinance."
[Ord. 97-6-1, 6/9/1997, § II]
The following words and phrases shall have the meanings given
to them in this section:
Any person or group of persons who provides cable service
over a cable system and directly or though 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 up-link to the satellite.
This term shall have the same meaning as it has in any franchise
agreement in effect at any time between the Township and a cable television
operator. If no such agreement is in effect, then this term shall
mean 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, 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 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. 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 this Part 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, the County of
Bucks or the Township 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 tax
on that portion during the reporting period in which the payment is
made.
Amounts received from retail sales of tangible personal property
that provide 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 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 purchased 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
by way of a dial-up or private telephone line or by way of wireless
or direct-to-home satellite transmission.
The distribution of video programming using radio communications
including, but not limited to, terrestrial-based radio systems.
[Ord. 97-6-1, 6/9/1997, § III]
There is hereby imposed a tax at the rate hereinafter set forth
on the gross receipts of any video programmer derived from the sale
of video programming to customers who receive that programming within
New Britain Township.
[Ord. 97-6-1, 6/9/1997, § IV]
The tax imposed by this Part shall be the same percentage of
gross receipts as the franchise fee is of gross receipts under any
present or future cable television franchise agreement to which the
Township is a party; provided, however, that the rate of tax shall
not exceed 5% of gross receipt. If there is no cable television franchise
agreement in effect at any time, the rate of tax during that time
shall be 5% of gross receipts.
[Ord. 97-6-1, 6/9/1997, § V; as amended by Ord.
2007-02-01, 2/12/2007]
The tax imposed by this Part shall be due and payable at the
New Britain Township building, 207 Park Avenue, Chalfont, Pennsylvania
18914, on the last day of April, July, October and January, and shall
consist of the tax due on account of the gross receipts of a taxpayer
for the three months preceding the month of payment.
[Ord. 97-6-1, 6/9/1997, § VI]
A penalty of 10% of the amount due shall be added to any tax
paid after its due date.
[Ord. 97-6-1, 6/9/1997, § VII]
1.
Credit for Interstate Transactions. Any person subject to the tax
imposed under this Part shall be entitled to a credit against the
tax imposed by this Part equal in amount to any similar tax on gross
receipts, other than a generally applicable sale 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.
2.
Credit for Taxes Paid Under Franchise or Similar Fees. Any person
subject to the tax imposed under this Part shall be entitled to a
credit against the tax imposed by this Part 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 or commonwealth
law or imposed by ordinance of the Township or agreed to pursuant
to a written franchise agreement between the person and the Township,
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.
[Ord. 97-6-1, 6/9/1997, § VIII]
Any person providing video programming hereunder may be audited
by the Township in accordance with the provisions of Act 37 of 1995;
provided, however, any dispute or controversy that results from such
audit or imposition of tax under this Part shall be contested and
resolved in accordance with the rules and regulations of the Pennsylvania
Department of Revenue.
