(a) “Gross revenue” shall mean all cash, credits, property of any kind or nature, or other consideration derived directly or indirectly by a grantee, and its affiliates, subsidiaries, parent, and any other person or entity in which the grantee has a financial interest or which has a financial interest in the grantee, arising from or attributable to the operation of the cable communications system, including, but not limited to:
(1) Revenue from all charges for those services provided on the subscriber network and institutional network (including leased access fees);
(2) Revenue from all charges for the insertion of commercial advertisements upon the system;
(3) Revenue from all charges for the leased use of studios;
(4) Revenue from all charges for the installation, connection, and reinstatement of the equipment necessary for the utilization of the system and the provision of subscriber and other services; and
(5) The sale, exchange, or cablecast of any programming developed for community use or institutional users.
“Gross revenue” shall include, valued at retail price levels, the value of any goods, services, or other remuneration in non-monetary form received by the grantee or others described in this subsection in consideration for the performance by a grantee or others described in this subsection of any advertising or other service in connection with the cable communications system.
(b) “Gross revenue” shall not include:
(1) Any taxes on services furnished by the grantee which taxes are imposed directly upon any subscriber or user by the United States, the State, or a local agency and collected by the grantee on behalf of the government;
(2) Revenue received directly from the grantee by an affiliate, subsidiary, or parent, or any other person or entity in which the grantee has a financial interest or which has a financial interest in the grantee, when the revenue received has already been included in reported gross revenue as received by the grantee; and
(3) Revenue received by such an affiliate, subsidiary, parent, person, or entity when the revenue received is from the sale of national advertising shown on programs distributed on a national basis by the affiliate, subsidiary, parent, person, or entity and, but for this exception, that portion of the revenue attributable to broadcasts through the cable communications system would be treated as gross revenue. (§ 1, Ord. 961, eff. October 27, 1983)