§ 76-45. Gross receipts payments required.
(a)
Each grantee shall pay the franchise fee hereinafter set forth, in addition to the filing fee. For the rights granted hereunder, the grantee shall pay to the county at the time hereinafter specified and subject to the terms of section 76-51 hereof, a franchise fee equal to four percent of the monthly total gross revenues of its cable television system. Gross revenues shall mean any and all compensation and other consideration derived directly and indirectly by the grantee or its subsidiaries from subscribers in the unincorporated areas of Fulton County for regularly furnished basic cable television service, installation fees, and pay programming services. This payment by the grantee to the county shall be in lieu of any applicable occupation tax, license tax, or other similar levy, and shall be paid monthly. Nothing herein contained, however, shall in any way relieve the grantee or their assigns or successors from the obligation of paying any property taxes to Fulton County or any other governmental subdivision of the State of Georgia or any other taxes lawfully levied by the State of Georgia on the operation of grantees.
(b)
Grantees shall file with the county manager, within 90 days after the expiration of any calendar year during the term of the rights granted hereunder, a statement prepared by a certified public accountant showing the gross revenues as defined herein. It shall be the duty of the grantees to pay to the county within 15 days after the time for filing these statements, any unpaid balance for the calendar year covered by the statement. In any year or portions thereof, during which payments under this section amount to less than $200.00 per month, the grantees shall pay the county the minimum amount of $200.00 per month, the payments to commence immediately upon the adoption and approval of this article and the grant of a franchise hereunder.
(Code 1983, § 33-4-15)