§ 8AA-16. Communications Services Tax.

(a)

Each Licensee shall collect and remit to the Florida Department of Revenue the Communications Services Tax pursuant to chapter 202, Florida Statutes and Chapter 29 Article IV-A of the Code of Miami-Dade County. Collection and remittance of the Communications Services Tax do not include the following:

(1)

In the case of any license granted after December 30, 1984, capital costs which are required by the license to be incurred by the cable operator for public, educational or governmental access facilities;

(2)

Requirements or charges incidental to the awarding or enforcing of the license, including payments for bonds, security funds, letters of credit, insurance, indemnification, penalties, or liquidated damages; or

(3)

Any fee imposed under title 17, United States Code.

(b)

In the event that state law is amended to allow collection of license fees from Cable Services Providers, or in the event that state law preempting the collection of such license fee is declare void by a court of competent jurisdiction, the license fee provisions contained in this section shall automatically revert to those provisions contained in this section in effect on the date of adoption of this chapter to the extent those provisions are not inconsistent with state law.

(c)

All municipal ordinances, franchises and licenses in conflict with this section are hereby superseded to the extent of such conflict.

(d)

Nothing in this section shall limit the licensee's liability to pay other local taxes, fees, charges, or assessments to the County and other taxing and governmental authorities.

(Ord. No. 90-73, § 1, 7-24-90; Ord. No. 90-104, § 1, 9-25-90; Ord. No. 92-97, § 3, 9-15-92; Ord. No. 01-44, § 1, 3-20-01; Ord. No. 01-109, § 2, 6-19-01)