741.03 VIDEO SERVICE PROVIDER FEE.
   (a)    There is hereby imposed a video-service-provider fee of five percent (5%) of the gross revenue on all Video Service Providers offering video service in the City of Oxford.
   (b)    The fee shall be calculated quarterly by determining the provider's gross revenue for the preceding calendar quarter as described in subsection (c) hereof and multiplying the result by the percentage specified in subsection (d)(1) or (2) hereof.
   (c)    Gross revenue shall be computed in accordance with generally accepted accounting principles.
      (1)    Gross revenue shall consist of all of the following revenue for the calendar quarter that is collected by the provider for video service from all its subscribers having service addresses within the City of Oxford:
         A.   Recurring monthly charges for video service;
         B.   Event-based charges for video service, including, but not limited to, pay-per-view and video-on-demand charges;
         C.   Charges for rental of set top boxes and other video service equipment;
         D.   Service charges related to the provision of video service, including, but not limited to, activation, installation, and repair;
         E.   Administrative charges related to the provision of video service, including, but not limited to, service order and service termination charges.
         F.   Advertising revenue, defined as the net revenue received by the Video Service Provider for advertising on its subscription-based video service within a municipal corporation or the unincorporated area of a township. If such revenue is derived under a regional or national compensation contract or arrangement between the Video Service Provider and one or more advertisers or advertising representatives, the amount of revenue derived for the City of Oxford shall be determined by multiplying the total net revenue received by the Video Service Provider under the contract or arrangement by the percentage resulting from dividing the number of subscribers in the City of Oxford by the total number of regional or national subscribers that potentially receive the advertising under the contract or arrangement.
      (2)    Gross revenue shall not include any of the following:
         A.   Any taxes, fees, or assessments that are collected by the Video Service Provider from video service subscribers for pass-through to any federal, state, or local government agency, including the Video Service Provider fee authorized under this section, the fee authorized under division (F) of Section 1332.30 of the Ohio Revised Code, and the federal communication commission user fee;
         B.   Uncollectible charges, except that uncollectible charges, all or part of which are written off as bad debt but subsequently collected, less the expenses of their collection shall be included in gross revenue in the quarter collected;
         C.   Late payment charges;
         D.   Maintenance charges;
         E.   Charges for services other than video service, reasonably identifiable on books or records the Video Service Provider keeps in the regular course of business or by other reasonable means, that are aggregated or bundled with amounts billed to video service subscribers, including, but not limited to, any revenue received by a Video Service Provider or its affiliates for telecommunications service, information service, or the provision of directory or internet advertising, including yellow pages, white pages, banner advertising, and electronic publishing;
         F.   Reimbursement by programmers of marketing costs actually incurred by the Video Service Provider;
         G.   Any revenue not expressly enumerated in subsection (c)(1) hereof.
   (d)    A Video Service Provider that pays a Video Service Provider fee pursuant to this section may identify and collect the amount of that fee as a separate line item on the regular bill of each of its video service subscribers that has a service address within any portion of the City of Oxford. 
(Ord. 2976.  Passed 10-2-07.)