Section 35001 Of Part 15. Subscription Television From California Revenue And Taxation Code >> Division 2. >> Part 15.
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.