72 Pa. Stat. § 6172

Current through Pa Acts 2024-53, 2024-56 through 2024-92

Section 6172 - Definitions

The following words and phrases when used in this act shall have the meanings given to them in this section unless the context clearly indicates otherwise:

"Cable television operator." Any person or group of persons who provides cable service over a cable system and directly or through one or more affiliates owns an interest in such cable system or who otherwise controls or is responsible for, through any arrangement, the management and operation of a cable system. The term does not include a provider of wireless or direct-to-home satellite transmission service.

"Direct-to-home satellite transmission." The transmission, distribution or broadcasting of video programming or services by satellite directly to subscribers' premises without the use of ground receiving or distribution equipment, except at the site of the subscribers or in the uplink process to the satellite.

"Gross receipts." The amount charged for or received by video programmers from sales of video programming, and related charges for bad check and late payment charges, installation, connection, additional outlets, repair services, digital audio services, radio services, programming guides and equipment rental services upon which the local cable television operator pays a franchise fee, the amount charged for or received by common carriers from sales of access to video programming, and related charges for bad check and late payment charges, installation, connection, additional outlets, repair services, digital audio services, radio services, programming guides and equipment rental services upon which the local cable television operator pays a franchise fee, and the amount charged for or received by persons from sales of access to video programming by any means of transmission, other than wireless or direct-to-home satellite transmission, directly to subscribers with service addresses in the municipality. Gross receipts shall not include:

(1) amounts charged for or received by persons from sales of telephone access or service that entitles the subscriber to the privilege of interactive telephonic quality telecommunications with substantially all persons having telephone or radio telephone stations constituting a part of a particular system or in a specified area;

(2) any revenues received by persons providing access to video programming from video programmers for the transport of video programming to a subscriber's premises or access to the video dial tone network;

(3) the tax imposed under this act if the tax is shown as a separate line charge to subscribers;

(4) any other taxes, fees or surcharges on services furnished by persons providing access to video programming or video programmers which are imposed on subscribers by the Commonwealth, cities, incorporated towns, townships, boroughs, counties or home rule municipalities pursuant to statute, ordinance, resolution or regulation and which are collected on behalf of the governmental unit by the provider of the services;

(5) any portion of a debt related to the sale of video programming or the sale of access to a video network, the gross charges for which are not otherwise deductible or excludable, that have become worthless or uncollectible as determined under applicable Federal income tax standards. If the portion of the debt deemed to be bad is subsequently paid, the video programmer or person shall report and pay the excise tax on that portion during the reporting period in which the payment is made;

(6) amounts received from retail sales of tangible personal property that provides access to video programming;

(7) amounts charged for or received by persons from sales of video programming which is delivered to subscribers through a Satellite Master Antenna Television (SMATV) System; or

(8) amounts received by a common carrier from persons for related charges for bad check and late payment charges, installation, connection, additional outlets, repair services, digital audio services, radio services, programming guides and equipment rental services that are resold by such persons to the ultimate consumer.

"Municipality." Cities of the first class, cities of the second class, cities of the second class A, cities of the third class, boroughs, incorporated towns, townships of the first class, townships of the second class and home rule municipalities.

"Person." An individual, partnership, association, joint stock company, trust, corporation, government entity, limited liability company or any other entity.

"Subscriber." The ultimate consumer of the video programming provided by video programmers over any means of transmission, other than wireless or direct-to-home satellite transmission. The term does not include a video programmer that purchases video dial tone transport service to provide video programming over a video dial tone system.

"Video dial tone service." A common carrier service for the transport of video programming to subscribers.

"Video programmer." An individual, partnership, association, joint stock company, trust, corporation, governmental entity, limited liability company or any other entity that provides video programming to subscribers.

"Video programming." Video or information programming, whether in digital or analog format, that is provided by a cable operator or generally considered comparable to programming provided by a cable television operator and upon which such cable television operator pays a franchise fee.

Video programming does not include on-line, interactive information services to the extent that access to such services is accomplished via a dial-up or private telephone line or via wireless or direct-to-home satellite transmission.

"Wireless transmission." The distribution of video programming using radio communications, including, but not limited to, terrestrial-based radio systems.

72 P.S. § 6172

1995, July 6, P.L. 264, No. 37, § 2, effective in 60 days.