§ 86-150. Cable television user tax.

(a)

There is hereby levied a tax on every person using cable television service furnished by a cable television corporation in the city. The tax levied by this section shall be at the rate of 2.50 percent of the charges made for such services and shall be paid by the person paying for such service. The term "charges" as used in this subsection shall include charges for all cable television services, including but not limited to basic and premium cable services, customer charges, service charges, per-program charges, and annual and monthly charges.

(b)

The tax imposed by this section shall be collected from the service user by the person providing the cable television services. The amount of the tax collected in one month shall be remitted to the tax administrator on or before the last day of the following month, unless the due date occurs on a weekend or a holiday, in which case the due date is the first business day following. Taxes shall be deemed remitted on the date received by the tax administrator or on the date postmarked if remitted by first class United States mail with postage fully prepaid. With prior written approval of the tax administrator, remittance of the tax may be predicated on a formula based upon the payment pattern of the supplier's customers.

(Ord. No. 97-08, § 2(10), 1-2-1997)