5.25.020 Chapter supplemental.
(1) The provisions of this chapter are supplemental to and not a replacement of other provisions of this code. When required by this code or any other applicable law or regulation, entities subject to the provisions of this chapter shall obtain all licenses and permits required by such other laws or regulations, including a city business license, and maintain those in a current status as a condition of being in compliance with this chapter and Chapter 12.30 ECMC.
(2) Every cable television service provider, whether they are required to obtain a franchise for the use of city rights-of-way or not, shall be required to remit the appropriate utility tax on all gross revenues. “Gross revenues” means all amounts accrued by grantee in whatever form and from all sources, from the operation of grantee’s cable system to provide cable service within the franchise area. “Gross revenues” shall include, without limitation, all amounts for all cable services, including, but not limited to, basic, expanded basic, premium, and pay-per-view services, advertising sales and installation fees and charges. “Gross revenues” shall also include any revenue received by any affiliate of grantee where such revenue in the ordinary course of business has been paid or should have been paid to grantee from the operation of its cable system to provide cable service within the franchise area. By way of illustration and not limitation, this definition would include revenue derived from the sale of cable system advertising time by an affiliate of grantee. “Gross revenues” shall not include bad debt, sales taxes, or other taxes which are collected by grantee on behalf of, and for payment to, the local, state or federal government. (Ord. 489 § 1, 2015)