The municipality finds that public rights-of-way of the municipality and state to be used by a franchisee for the operation of a cable system are valuable public property acquired and maintained by the state and municipality at great expense to the taxpayers. The municipality further finds that the grant of a franchise to use public rights-of-way is a valuable property right.
A. 
Subject to federal law or regulation, payment of a franchise fee shall not be considered in the nature of a tax or in lieu of other taxes or fees imposed by the municipality.
B. 
The franchise fee shall be in addition to all other taxes and payments that a franchisee may be required to pay under its franchise agreement, any federal, state or local law, including any applicable amusement taxes, except to the extent that such fees, taxes or assessments must be treated as a franchise fee under 47 U.S.C. § 522.
No acceptance of any payment by the municipality shall be construed as a release or an accord and satisfaction of any claim the municipality may have for further or additional sums payable as a franchise fee under a franchise agreement or for the performance of any other obligation of a franchisee.