License fee

(a)

A licensee, as compensation for the privilege granted under a license for the use of the streets of the city to construct and operate a cable system to provide cable services in the city, shall pay to the city a license fee in an amount up to a maximum of either:

(1)

Five percent of the licensee's gross revenues derived directly or indirectly from the operation of its cable system within the city during the term of its license pursuant to section 11-2 hereof; or

(2)

In the event the Cable Act or other applicable law is amended to permit the city to assess a license fee of a greater amount than that specified in subsection (1) above, the licensee agrees to pay to the city the new amount after a public hearing in which the public and licensee are given an opportunity to comment on the impact of the higher fee. Moreover, licensee shall conclude any such agreement with respect to a fee increase with the city prior to finalizing an agreement with Miami-Dade County.

(b)

Licensee's payment of the license fee to the city shall be reduced only by that amount the licensee is required to pay Miami-Dade County pursuant to any cable license, license or ordinances of the county. Notwithstanding anything to the contrary, licensee shall pay to the city the full amount of all fees to which it is entitled pursuant to part a of this section, on revenues not expressly included in the definition of "gross revenues" pursuant to chapter 8 of the Code of Miami-Dade County, or as such chapter may be amended.

(c)

A licensee shall pay the license fee due to the city on a quarterly basis. Payment for each quarter shall be made to the city not later than 30 calendar days after the end of each calendar quarter.

(d)

A licensee shall file with the city, on a quarterly basis with the payment of the license fee, a financial statement setting forth the computation of gross revenues used to calculate the license fee for the preceding quarter and a detailed explanation of the method of computation. The statement shall include but not be limited to identification of all revenue streams directly or indirectly connected with the cable system, in accordance with the definition of gross revenues, section 11-2, whether or not involved in license fee computation. The statement shall be certified by a certified public accountant or the chief financial officer or other duly authorized officer of the licensee. The licensee shall bear the cost of the preparation of such financial statements.

(e)

Subject to applicable law, no acceptance by the city of any license fee payment shall be construed as an accord that the amount paid is in fact the correct amount, nor shall such acceptance of payment be construed as a release of any claim the city may have for additional sums payable.

(f)

The license fee payment is not a payment in lieu of any other tax, fee or assessment.

(g)

The city may, from time to time, and upon reasonable notice, inspect and audit any and all books and records of the licensee relevant to the determination of gross revenues and the computation of license fees due, and may recompute any amounts determined to be payable under the license. If, as a result of the audit, the city determines that the licensee has underpaid the quarterly license fees owed in an amount equal to or exceeding two percent of the license fees actually paid based on components of gross revenues as specifically defined herein, the cost of the audit shall be paid by the licensee to the city within 30 calendar days of receipt of demand for payment, unless licensee can show the audit is materially incorrect. A licensee shall make all books and records necessary to satisfactorily perform the audit readily available to the auditors in Miami-Dade county, for inspection and copying or in the alternative, licensee shall pay all incremental costs and fees incurred by the city for the city to perform the audit at a location outside of Miami-Dade county. A licensee shall provide any and all materials within 30 calendar days of receipt of a request from the city.

(h)

In the event that a license fee payment is not received by the city on or before the due date set forth in subsection (c) above, or is underpaid, the licensee shall pay a late charge of 18 percent per annum of the amount of the unpaid or underpaid license fee payment, provided, however, that such rate does not exceed the maximum amount allowed under Florida law. Any such failure to remit payment on a timely basis, after written notice and failure to cure, shall be considered a material violation of this chapter and any license granted pursuant hereto. Any interest and/or late charges paid by licensee is intended to be a charge incidental to the enforcing of a license within the meaning of Section 622 (g)(2)(D) of the Cable Act, 47 U.S.C. § 542 (g)(2)(D), and may not be deducted from the license fee imposed by this chapter or any license agreement nor passed through to subscribers.

(i)

When a license terminates for any reason, the licensee shall file with the city within 90 calendar days of the date its operations in the city cease, a financial statement, certified by the chief financial officer of the licensee, showing the gross revenues received by the licensee since the end of the previous fiscal year. Adjustments shall be made at that time for license fees due to the date that the licensee's operations ceased.

(j)

The licensee's use of city private property for the placement or attachment of equipment used in the provision of cable services (e.g., generators, power supply units, concrete environmental closures (CEC), etc.) shall be in accordance with city policies and procedures.

(Ord. No. 11936, § 3, 6-8-00)