State Codes and Statutes

Statutes > California > Rtc > 35001-35003

REVENUE AND TAXATION CODE
SECTION 35001-35003



35001.  For the purposes of this part, the following terms, phrases,
words, and their derivations shall have the following meanings
unless otherwise indicated by the context:
   (a) "Local agency" shall mean a county, a city (whether general
law or chartered city) and a city and county. For the purpose of
applying Section 35003, the term "local agency" when used in
reference to a county includes only unincorporated areas of such
county.
   (b) "Subscription televison" shall mean closed circuit television
which is provided to and can be received only by subscribers. The
provisions of this part shall not apply to community antenna
television systems, hotel or apartment antenna systems, or
educational television systems, whether closed or open circuit.
   (c) "Subscription television business" shall mean the business of
operating and providing subscription television to subscribers by the
use of wires, lines, coaxial cables, wave guides or other tangible
conduits of communication for the transmission to subscribers of
television and music, including connecting the establishments of
subscribers, or causing such establishments to be connected, with
such communication conduits; provided, however, that this part shall
not apply to a telephone or telegraph corporation subject to
regulation by the Public Utilities Commission of the State of
California when such telephone or telegraph corporation furnishes
channels for the transmission of subscription television programs by
a subscription television corporation.
   (d) "Subscription television corporation" shall mean a person,
firm, partnership or corporation owning, controlling, operating or
managing a subscription television business.
   (e) "Subscriber" shall mean any person, firm, partnership,
corporation or other public or private entity agreeing to receive
subscription television.
   (f) "Total gross receipts" shall mean any and all compensation and
other consideration in any form whatever received directly or
indirectly by a subscription television corporation or sponsors.
Total gross receipts shall not include any taxes on the services
furnished by a subscription television corporation imposed directly
on subscribers, or any fees payable pursuant to Section 35003 to the
State or any local agency, and collected from subscribers by such
subscription television corporation.



35002.  A subscription television corporation shall have authority
to engage in the subscription television business in this State and
within all or part of any local agency, local agencies, or
combinations thereof, and in connection therewith to connect the
establishments of subscribers, or to cause such establishments to be
connected, with communication conduits by erecting, installing,
constructing, repairing, replacing, reconstructing, maintaining and
retaining such poles, wires, cables, conductors, ducts, conduits,
vaults, manholes, amplifiers, appliances, attachments and other
property as may be necessary for such purpose, in, on, over, along
and across any public street, road, highway or freeway or in, on,
over, along and across any of the waters within this State in such
manner and at such points as not to incommode the public use of the
street, road, highway or freeway or to interrupt the navigation of
the waters.


35003.  (a) Each subscription television corporation shall pay
quarterly to the State one percent (1%) of the total gross receipts
received in such quarter by such subscription television corporation.
All amounts required to be paid to the State under this subdivision
shall be paid to the State Board of Equalization.
   (b) In addition thereto such subscription television corporation
shall pay to each local agency within which it is conducting
operations one percent (1%) of the total gross receipts received in
such quarter by such subscription television corporation from
subscribers or sponsors whose establishments at which subscription
television was provided were within such local agency at the time
such revenues were received. The quarterly payments to a local agency
required by this subdivision are in lieu of all other taxes or fees
imposed by the local agency receiving the payments upon the
subscription television corporation for the privilege of exercising
any franchise or engaging in business. The State Board of
Equalization shall collect any amount required to be paid to a local
agency under this subdivision, and shall transmit to the local agency
involved the amount so collected as promptly as feasible.
   (c) The State Board of Equalization shall enforce the provisions
of this part and shall adopt such reasonable rules and regulations as
they may deem necessary or proper to provide for and facilitate the
making and reporting of payments provided for in this section. At all
reasonable times the State Board of Equalization may examine all
records kept or maintained by such subscription television
corporation or under its control which treat of the operations,
affairs, property or transactions of the corporation with respect
thereto.


State Codes and Statutes

Statutes > California > Rtc > 35001-35003

REVENUE AND TAXATION CODE
SECTION 35001-35003



35001.  For the purposes of this part, the following terms, phrases,
words, and their derivations shall have the following meanings
unless otherwise indicated by the context:
   (a) "Local agency" shall mean a county, a city (whether general
law or chartered city) and a city and county. For the purpose of
applying Section 35003, the term "local agency" when used in
reference to a county includes only unincorporated areas of such
county.
   (b) "Subscription televison" shall mean closed circuit television
which is provided to and can be received only by subscribers. The
provisions of this part shall not apply to community antenna
television systems, hotel or apartment antenna systems, or
educational television systems, whether closed or open circuit.
   (c) "Subscription television business" shall mean the business of
operating and providing subscription television to subscribers by the
use of wires, lines, coaxial cables, wave guides or other tangible
conduits of communication for the transmission to subscribers of
television and music, including connecting the establishments of
subscribers, or causing such establishments to be connected, with
such communication conduits; provided, however, that this part shall
not apply to a telephone or telegraph corporation subject to
regulation by the Public Utilities Commission of the State of
California when such telephone or telegraph corporation furnishes
channels for the transmission of subscription television programs by
a subscription television corporation.
   (d) "Subscription television corporation" shall mean a person,
firm, partnership or corporation owning, controlling, operating or
managing a subscription television business.
   (e) "Subscriber" shall mean any person, firm, partnership,
corporation or other public or private entity agreeing to receive
subscription television.
   (f) "Total gross receipts" shall mean any and all compensation and
other consideration in any form whatever received directly or
indirectly by a subscription television corporation or sponsors.
Total gross receipts shall not include any taxes on the services
furnished by a subscription television corporation imposed directly
on subscribers, or any fees payable pursuant to Section 35003 to the
State or any local agency, and collected from subscribers by such
subscription television corporation.



35002.  A subscription television corporation shall have authority
to engage in the subscription television business in this State and
within all or part of any local agency, local agencies, or
combinations thereof, and in connection therewith to connect the
establishments of subscribers, or to cause such establishments to be
connected, with communication conduits by erecting, installing,
constructing, repairing, replacing, reconstructing, maintaining and
retaining such poles, wires, cables, conductors, ducts, conduits,
vaults, manholes, amplifiers, appliances, attachments and other
property as may be necessary for such purpose, in, on, over, along
and across any public street, road, highway or freeway or in, on,
over, along and across any of the waters within this State in such
manner and at such points as not to incommode the public use of the
street, road, highway or freeway or to interrupt the navigation of
the waters.


35003.  (a) Each subscription television corporation shall pay
quarterly to the State one percent (1%) of the total gross receipts
received in such quarter by such subscription television corporation.
All amounts required to be paid to the State under this subdivision
shall be paid to the State Board of Equalization.
   (b) In addition thereto such subscription television corporation
shall pay to each local agency within which it is conducting
operations one percent (1%) of the total gross receipts received in
such quarter by such subscription television corporation from
subscribers or sponsors whose establishments at which subscription
television was provided were within such local agency at the time
such revenues were received. The quarterly payments to a local agency
required by this subdivision are in lieu of all other taxes or fees
imposed by the local agency receiving the payments upon the
subscription television corporation for the privilege of exercising
any franchise or engaging in business. The State Board of
Equalization shall collect any amount required to be paid to a local
agency under this subdivision, and shall transmit to the local agency
involved the amount so collected as promptly as feasible.
   (c) The State Board of Equalization shall enforce the provisions
of this part and shall adopt such reasonable rules and regulations as
they may deem necessary or proper to provide for and facilitate the
making and reporting of payments provided for in this section. At all
reasonable times the State Board of Equalization may examine all
records kept or maintained by such subscription television
corporation or under its control which treat of the operations,
affairs, property or transactions of the corporation with respect
thereto.



State Codes and Statutes

State Codes and Statutes

Statutes > California > Rtc > 35001-35003

REVENUE AND TAXATION CODE
SECTION 35001-35003



35001.  For the purposes of this part, the following terms, phrases,
words, and their derivations shall have the following meanings
unless otherwise indicated by the context:
   (a) "Local agency" shall mean a county, a city (whether general
law or chartered city) and a city and county. For the purpose of
applying Section 35003, the term "local agency" when used in
reference to a county includes only unincorporated areas of such
county.
   (b) "Subscription televison" shall mean closed circuit television
which is provided to and can be received only by subscribers. The
provisions of this part shall not apply to community antenna
television systems, hotel or apartment antenna systems, or
educational television systems, whether closed or open circuit.
   (c) "Subscription television business" shall mean the business of
operating and providing subscription television to subscribers by the
use of wires, lines, coaxial cables, wave guides or other tangible
conduits of communication for the transmission to subscribers of
television and music, including connecting the establishments of
subscribers, or causing such establishments to be connected, with
such communication conduits; provided, however, that this part shall
not apply to a telephone or telegraph corporation subject to
regulation by the Public Utilities Commission of the State of
California when such telephone or telegraph corporation furnishes
channels for the transmission of subscription television programs by
a subscription television corporation.
   (d) "Subscription television corporation" shall mean a person,
firm, partnership or corporation owning, controlling, operating or
managing a subscription television business.
   (e) "Subscriber" shall mean any person, firm, partnership,
corporation or other public or private entity agreeing to receive
subscription television.
   (f) "Total gross receipts" shall mean any and all compensation and
other consideration in any form whatever received directly or
indirectly by a subscription television corporation or sponsors.
Total gross receipts shall not include any taxes on the services
furnished by a subscription television corporation imposed directly
on subscribers, or any fees payable pursuant to Section 35003 to the
State or any local agency, and collected from subscribers by such
subscription television corporation.



35002.  A subscription television corporation shall have authority
to engage in the subscription television business in this State and
within all or part of any local agency, local agencies, or
combinations thereof, and in connection therewith to connect the
establishments of subscribers, or to cause such establishments to be
connected, with communication conduits by erecting, installing,
constructing, repairing, replacing, reconstructing, maintaining and
retaining such poles, wires, cables, conductors, ducts, conduits,
vaults, manholes, amplifiers, appliances, attachments and other
property as may be necessary for such purpose, in, on, over, along
and across any public street, road, highway or freeway or in, on,
over, along and across any of the waters within this State in such
manner and at such points as not to incommode the public use of the
street, road, highway or freeway or to interrupt the navigation of
the waters.


35003.  (a) Each subscription television corporation shall pay
quarterly to the State one percent (1%) of the total gross receipts
received in such quarter by such subscription television corporation.
All amounts required to be paid to the State under this subdivision
shall be paid to the State Board of Equalization.
   (b) In addition thereto such subscription television corporation
shall pay to each local agency within which it is conducting
operations one percent (1%) of the total gross receipts received in
such quarter by such subscription television corporation from
subscribers or sponsors whose establishments at which subscription
television was provided were within such local agency at the time
such revenues were received. The quarterly payments to a local agency
required by this subdivision are in lieu of all other taxes or fees
imposed by the local agency receiving the payments upon the
subscription television corporation for the privilege of exercising
any franchise or engaging in business. The State Board of
Equalization shall collect any amount required to be paid to a local
agency under this subdivision, and shall transmit to the local agency
involved the amount so collected as promptly as feasible.
   (c) The State Board of Equalization shall enforce the provisions
of this part and shall adopt such reasonable rules and regulations as
they may deem necessary or proper to provide for and facilitate the
making and reporting of payments provided for in this section. At all
reasonable times the State Board of Equalization may examine all
records kept or maintained by such subscription television
corporation or under its control which treat of the operations,
affairs, property or transactions of the corporation with respect
thereto.