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:
CABLE TELEVISION OPERATOR
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.
DIRECT-TO-HOME SATELLITE TRANSMISSION
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.
GROSS RECEIPTS
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:
A.
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.
B.
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.
C.
The tax imposed under the act, if the tax is shown as a separate
line charge to subscribers.
D.
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.
E.
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.
F.
Amounts received from retail sales of tangible personal property
that provides access to video programming.
G.
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.
H.
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.
PERSON
An individual, partnership, association, joint-stock company,
trust, corporation, government entity, limited liability company or
any other entity.
SUBSCRIBER
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.
VIDEO PROGRAMMER
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 PROGRAMMING
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.
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. 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. The Act of December 31, 1965 (P.L. 1257, No. 511), known as the "Local
Tax Enabling Act," 53 P.S. § 6901 et seq., 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.
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.