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 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 Borough of Ingram. Gross receipts shall
not include:
A.
Amounts charged for or received by persons from
sales of telephone access or service that entities 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 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; or
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 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.
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. § 8101
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 Borough of Ingram, except that the gross
receipts of video programmers shall be subject to and 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 Borough of Ingram;
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.