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1997 SESSION

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SB 1066 Video programming excise tax.

Introduced by: Warren E. Barry | all patrons    ...    notes | add to my profiles

SUMMARY:

Video programming excise tax. Subjects the wireless distribution through radio communications of video programming services to the video programming excise tax. The gross revenues of an unaffiliated video programming provider whose programming is carried on an open video system, other than carriage system revenues paid by the programmer to the open video system operator, are excluded from gross receipts subject to the tax. This exclusion is required by the federal Telecommunications Act of 1996. The term "video dialtone service" is replaced with the term "open video system."


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