(a)
Fees Paid Quarterly. The franchise fee paid pursuant to article 2 of this chapter,
or fee in lieu of franchise fee paid pursuant to article 3 of this chapter, shall
be paid quarterly unless otherwise specified in a franchise. Payment for each quarter
shall be made to the county not later than forty-five days after the end of each calendar
quarter.
(b)
Quarterly Statement. Unless a franchise provides otherwise, a franchisee or other
entity subject to a fee under article 2 or 3 of this chapter shall file with the county
within forty-five days of the end of each calendar quarter a statement showing gross
revenues during the preceding quarter and the number of subscribers served.
(c)
Acceptance of Payment Not a Release. No acceptance by the county of any payment shall
be construed as an accord that the amount paid is in fact the correct amount, nor
shall such acceptance of such payment be construed as a release of any claim the County
may have for additional sums payable.
(d)
Fee Not in Lieu of Taxes. Neither the franchise fee under article 2 of this chapter,
nor the fee paid in lieu of the franchise fee under article 3 of this chapter, is
a payment in lieu of any tax, fee or other assessment of general applicability (including
any such tax, fee or assessment imposed on both utilities and cable operators or their
services, but not including a tax, fee or assessment which is unduly discriminatory
against cable operators or cable subscribers).
(e)
Failure to Pay Franchise Fee. In the event that a fee payment is not received by the
county on or before the due date set forth in this section 43-16 or in a franchise, or the fee owed is not fully paid, the person subject to the fee
will be charged interest from the due date at an interest rate equal to three percentage
points above the rate for three-month Federal Treasury Bills at the most recent United
States Treasury Department sale of such Treasury Bills occurring prior to the due
date of the franchise fee payment.
(f)
Final Statement of Gross Revenues. Within ninety days of the date a franchisee ceases
operations under a franchise (whether because of franchise termination, transfer,
bankruptcy or for any other reason), the franchisee shall file a final statement of
gross revenues covering the period from the beginning of the calendar year in which
the operations ceased to the date operations ceased. The statement shall contain the
information and be certified as required by section 43-11(c).
