Township of Crescent, PA
Allegheny County
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Table of Contents
Table of Contents
GENERAL REFERENCES
Treasurer — See Ch. 146.
Tax Collector — See Ch. 148.
Cable television service — See Ch. 660.

§ 310.01 Short title.

[Ord. No. 436, passed 2-12-1997]
This chapter shall be known and may be cited as the Video Programming Municipal Tax Authorization Ordinance. The purpose of this ordinance is to impose a video programming tax as authorized by Act 1995-37 effective September 6, 1995.

§ 310.02 Definitions.

[Ord. No. 436, passed 2-12-1997]
The following words and phrases when used in this chapter 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 provides cable 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. Gross receipts shall not include:
(1) 
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 person having telephone or radio telephone stations constituting a part of a particular system or in a specified area;
(2) 
Any revenues received by a common carrier 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;
(3) 
The tax imposed under this act if the tax is shown as a separate line charge to subscribers;
(4) 
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 pursuant to statute or regulation and which are collected on behalf of the governmental unit by the provider of the services;
(5) 
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 programmers or person shall report and pay the excise tax on that portion during the reporting period in which the payment is made;
(6) 
Amounts received from retail sales of tangible personal property that provides access to video programming;
(7) 
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; or
(8) 
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 a common carrier's video dial tone transport service to provide video programming over the common carrier's video dial tone system.
TOWNSHIP
Crescent Township, Allegheny County, Pennsylvania.
VIDEO DIAL TONE SERVICE
A common carrier service for the transport of video programming to subscribers.
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 on-line, 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.
WIRELESS TRANSMISSION
The distribution of video programming using radio communications, including, but not limited to, terrestrial-based radio systems.

§ 310.03 Imposition of tax on gross receipts of video programming providers.

[Ord. No. 436, passed 2-12-1997]
A. 
There is a video programming tax on and from, respectively, any person who sells video programming to subscribers who are located within the Township by any means of transmission, or who provides such subscribers with access to video programming by any means of transmission, and who is not otherwise subject to federally authorized or permitted local fees or taxes on the gross receipts received from the provision of cable television service or video programming services to customers in the Township. This tax shall be imposed on persons engaging in any commercial activity in this Township, or employing capital in this Township, or owning, leasing or utilizing property in this Township, or maintaining an office in this Township, or having employees in this Township for all or any part of any calendar year, to the full extent permitted by the Constitution of the United States. The tax imposed is imposed only on the gross receipts of such persons from sales of video programming or sale of access to video programming directly to subscribers who are located within this Township.
B. 
Tax rate. The tax rate under this chapter shall be the franchise fee rate imposed by the local cable ordinance of the Township or, if the current ordinance and franchise fee is repealed or if no local cable ordinance otherwise exists, the rate set in the agreement between the local cable television operator and the Township. In no event shall the rate imposed under this chapter exceed 5%.
C. 
Calculation of tax. The tax authorized in this chapter shall be determine by multiplying the tax rate as set forth in either Subsection B or F, as applicable, by the gross receipts of video programmers from sales of video programming or of persons from sales of access to video programming, 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.
D. 
Election. Any person subject to tax under this chapter 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 chapter.
E. 
Penalty. A penalty of an amount equal to 10% of the taxes due, including all delinquent taxes due under this chapter, shall be added to the tax levied under this chapter for failure to pay the tax by the quarterly due dates set forth in this section.
F. 
Alternate rate. If or when no cable television operator provides cable service within the limits of this Township, the tax to be collected from persons subject to tax under this chapter shall be an amount not to exceed 5%. In the event that a cable operator shall thereafter provide cable service within the limits of this Township, the tax rate set under this act shall be adjusted under Subsection B.
G. 
Due dates. The tax imposed under this chapter shall be paid to the Township by each person quarterly on or before April 30, July 31, October 31 and January 31 and shall be calculated based on the gross receipt of each person during the three months prior to the month of payment. Any payment of a tax shall be considered as timely made if the payment received by the Township is postmarked by the United States Postal Service on or prior to the final day on which payment is to be received.

§ 310.04 Exemption from certain taxes.

[Ord. No. 436, passed 2-12-1997]
Gross receipts as defined in this chapter and subject to the tax imposed by this chapter, as well as any revenues received by a common-carrier 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.
B. 
The act of December 31, 1965 (P.L. 1257, No. 511), known as the "Local Tax Enabling Act," 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, except that the gross receipts of video programmers shall be subject to tax under the local business privilege tax in this Township if and when such a tax is imposed and where the local cable television operator pays a local business privilege tax pursuant to the Local Tax Enabling Act.

§ 310.05 Tax credits.

[Ord. No. 436, passed 2-12-1997]
A. 
Credit for interstate transactions. Any person subject to the tax imposed under this chapter shall be entitled to a credit against the tax imposed by this chapter 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 this Township.
B. 
Credit for taxes paid under any franchise or similar fees. Any person subject to the tax imposed under this chapter shall be entitled to a credit against the tax imposed by this chapter 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 chapter in this Township or agreed to pursuant to a written franchise agreement between the person and this 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 the transport of video programming to a subscriber's premises or for access to a video network.

§ 310.06 Procedures and regulations.

[Ord. No. 436, passed 2-12-1997]
A. 
Procedures. A person may be audited by this Township provided, however, that any dispute or controversy that results from such audit or imposition of tax under this chapter shall be contested and resolved in accordance with a uniform set of procedures, rules and regulations that shall be promulgated by the Department of Revenue. This Township shall provide the video programmers and persons providing access to video programming with:
(1) 
The rate that is lawfully imposed by this Township under this chapter.
(2) 
A list of the "zip plus 4's" or a comparable list of addresses located in this Township which will enable person to identify the subscribers located in this Township.
(3) 
A copy of this chapter and any amendments thereto within 30 days after enactment.
B. 
Enforcement. The Township shall enforce this ordinance in accordance with the provisions of Act 1995-37, the Video Programming Municipal Tax Authorization Act.

§ 310.07 Effective date.

[Ord. No. 436, passed 2-12-1997]
This ordinance and the tax imposed hereof shall become effective on April 1, 1997.