(A) Fees paid quarterly. The franchise fee paid pursuant to Special Rules Applicable to Cable Systems or fee in lieu of franchise fee paid pursuant to open video systems shall be paid quarterly unless otherwise specified in a franchise. Payment for each quarter shall be made to the city not later than 45 days after the end of each calendar quarter.
(B) Quarterly statement. Unless a franchise provides otherwise, a franchisee or other entity subject to a fee under Special Rules Applicable to Cable Systems or open video systems shall file with the city within 45 days of the end of each calendar quarter a statement showing gross revenues during the preceding quarter and the number of subscribers served.
(C) Acceptance of payment not a release. No acceptance by the city of any payment shall be construed as an accord that the amount paid is in fact the correct amount, nor shall such acceptance of such payment be construed as a release of any claim the city may have for additional sums payable.
(D) Fee not in lieu of taxes. Neither the franchise fee under Special Rules Applicable to Cable Systems, nor the fee paid in lieu of the franchise fee under open video systems, is a payment in lieu of any tax, fee or other assessment of general applicability (including any such tax, fee or assessment imposed on both utilities and cable operators or their services, but not including a tax, fee or assessment which is unduly discriminatory against cable operators or cable subscriber(s).
(E) Failure to pay franchise fee. In the event that a fee payment is not received by the city on or before the due date set forth in this § 114.22 or in a franchise, or the fee owed is not fully paid, the person subject to the fee will be charged interest from the due date at an interest rate equal to 3% above the rate for three-month Federal Treasury Bills at the most recent United States Treasury Department sale of such Treasury Bills occurring prior to the due date of the franchise fee payment.
(F) Final statement of gross revenues. Within 90 days of the date a franchisee ceases operations under a franchise (whether because of franchise termination, transfer, bankruptcy or for any other reason), the franchisee shall file a final statement of gross revenues covering the period from the beginning of the calendar year in which the operations ceased to the date operations ceased. The statement shall contain the information and be certified as required by § 114.17(C)(1).
(Ord. 678-C.S., passed 4-20-04)