Except as otherwise provided by federal law, if a video service provider offers video service bundled with other services that are not video service for a single discounted price, all of the following apply:
(A) The method that the video service provider uses to determine gross revenue subject to license fees by allocating the single discounted price among the bundle of video service and non-video services shall be reasonable and supported by the video service provider’s books and record;
(B) For the purpose of meeting the video service provider’s burden of proof, the town shall accept as reasonable, for purposes of meeting the video service provider’s burden of proof, an allocation based on an objective and verifiable method using the books and records that the video service provider kept in the regular course of business for other purposes, including non-tax purposes; and
(C) A video service provider may not use bundled offerings as a means to evade paying license fees.
(Ord. 19-03, passed 11-12-2019)