1. Franchise Fee. There is hereby imposed a video programming tax on and from, respectively, any person who sells video programming to subscribers who are located within this Commonwealth 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 the Township. This tax shall be imposed on persons engaging in any commercial activity in this Commonwealth, or employing capital in this Commonwealth, or owning, leasing or utilizing property in this Commonwealth, or maintaining an office in this Commonwealth, or having employees in this Commonwealth for or any part of any calendar year, to the full extent permitted by the Constitution of the United States. The tax is imposed only on the gross receipts of such persons from any sales of video programming or sales of access to video programming directly to subscribers who are located within the Township.
2. Tax Rate. The tax rate shall be five percent (5%) per year upon gross receipts.
3. Calculation of Tax. The tax shall be determined by multiplying the tax rate as set forth in subsection (2) of this Section 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 of access to video programming, by any means of transmission, other than wireless or direct-to-home satellite transmission, direct to subscribers who are located in the Township.
4. Penalty. A penalty of an amount equal to ten percent (10%) of the taxes due, including all delinquent taxes due under this Part, shall be added to the tax levied under this Part for failure to pay the tax by the quarterly due dates set forth in this Section.
5. Due Dates. The tax imposed under this Part shall be paid to the Township by each person quarterly on or before April 30, July 31, October 31, and January 31 and shall be calculated based on the gross receipts of each person during the three (3) months prior to the month of payment. Any payment of tax shall be considered as timely made if the payment received by the Township is postmarked by the United States Postal Service on or prior to the final day on which payment is to be received.
(Ord. 420, 5/15/2002, §2)