[Adopted 9-2-1997 by Ord. No. 97-10 (Ch. 24, Part 5, of the 1995 Code of Ordinances)]
This article shall be known as the "Warrington Township Video Programming Municipal Tax Ordinance."
This article is enacted and adopted under and by virtue of the authority of the Second Class Township Code,[1] as amended, and the Video Programming Municipal Tax Act of 1995, P.L. 264, No. 37, as amended. The latter aforesaid act is incorporated herein by reference.
[1]
Editor's Note: See 53 P.S. § 65101 et seq.
The terms used in this article shall have the definitions ascribed to them by Section 2 of the Video Programming Municipal Tax Act of 1995, P.L. 264, No. 37, as amended.
A. 
Warrington Township hereby imposes and authorizes the collection of a video programming tax on and from, respectively, any person who sells video programming to subscribers who are located within Warrington Township 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 from the provision of cable television service or video programming services to customers in Warrington Township. This tax shall be imposed on persons engaging in any commercial activity in Warrington Township, or employing capital in Warrington Township, or owning, leasing or utilizing property in Warrington Township, or maintaining an office in Warrington Township, or having employees in Warrington 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 hereby is imposed only on the gross receipts of such persons from sales of video subscribers who are located within Warrington Township.
B. 
Tax rate. The tax rate under this article shall be the franchise fee rate lawfully imposed by the Warrington Township Cable Television Ordinance [Chapter 126] or, if no local cable ordinance exists, the rate set in the agreement between the local cable television operator and Warrington Township. In no event shall the rate imposed under this article exceed 5%.
C. 
Calculation of tax. The tax authorized in this article shall be determined by multiplying the tax rate as set forth in either Subsection A or F of this section, 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 or 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 Warrington Township.
D. 
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. 
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 Subsection G of this section.
F. 
Alternate rate. If no cable television operator provides cable service within the limits of Warrington Township, the tax to be collected from persons subject to tax under this article shall be 5%. In the event that a cable operator shall thereafter provide cable service within the limits of Warrington Township, the tax rate set under this article shall be adjusted under Subsection B of this section.
G. 
Due dates. The tax imposed under this article shall be paid to Warrington Township by each person quarterly on or before April 39, 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 Warrington Township 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. 
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 Warrington Township.
A. 
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 Warrington Township.
B. 
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 any municipality or agreed to pursuant to a written franchise agreement between the person and Warrington Township, with respect to any revenues received by a person or 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.
Procedures. A person may be audited by Warrington Township; 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 shall be promulgated by the Department of Revenue.
Enforcement and penalties for the nonpayment of any tax imposed hereunder may be pursued and imposed by Warrington Township as authorized by the Video Programming Municipal Tax Act of 1995, P.L. 264, No. 37, as amended, and by the Local Tax Enabling Act, 53 P.S. § 6901 et seq.