Yolo County Municipal Code Art. 6 License Fees

For the use of the streets and for the purposes of providing revenue with which to defray the cost of regulation arising out of the issuance of licenses under this chapter and promoting, assisting and financing public, educational, and governmental access programming, each licensee shall pay license fees in the amount prescribed by Section 11-2.602, below. (§ 1, Ord. 1095, eff. July 27, 1989)

During the term of each license, each licensee shall pay to the Board of Supervisors an amount equal to five (5%) percent per year of the licensee’s annual gross revenue.

Said fees shall be paid quarterly not later than August 1, November 1, February 1, and May 1 for the preceding three month period ending, respective, June 30, September 30, December 31, and March 31. Not later than the date of each payment, each licensee shall file with the Clerk of the Board of Supervisors a written statement signed under penalty of perjury by an officer of the licensee which identifies in detail the sources and amounts of gross revenues received by a licensee during the quarter for which payment is made.

No acceptance of any 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 which the County may have for further or additional sums payable under the provisions of this section. (§ 1, Ord. 1095, eff. July 27, 1989)

Any license fees which remain unpaid after the dates specified in Section 11-2.602 above shall be delinquent and shall thereafter accrue interest at the maximum legal rate until paid. (§ 1, Ord. 1095, eff. July 27, 1989)

Not less than annually, the licensee shall provide the Board of Supervisors with an unqualified certification of an independent certified public accountant certifying the accuracy of the quarterly license fee payments paid within the preceding twelve (12) months pursuant to Section 11-2.602 above. Said certification shall be prepared in accordance with generally accepted accounting standards as established by the Financial Accounting Standards Board (FASB). (§ 1, Ord. 1095, eff. July 27, 1989)

(a) For purposes of the gross revenue calculations required by Section 11-2.602, the phrase “financial interest” as used in Section 11-2.103 shall include but not be limited to:

(1) Any contract in which the licensee or any named owner thereof is to receive a percentage of the gross revenues and/or a percentage of the net income of the other party to the transaction by reason of the activities encompassed by said contract;

(2) Any debt relationship in which the licensee or any named owner thereof as debtor borrows funds at a rate more advantageous than that generally available to similarly situated entities of similar credit worthiness;

(3) Any debt relationship in which the licensee or any named owner thereof as debtor borrows funds at a rate more advantageous than that generally available to similarly situated entities of similar credit worthiness;

(4) Any option or warrant to purchase the stock or other equity interest in an entity or entity related to an entity which generates revenues arising from or attributable to the operation of the system;

(5) Any debt relationship which has conversion privileges to a form of equity of the nature described in the preceding subdivision.

(b) For purposes of the gross revenue calculation required by Section 11-2.602, the phrase “arising from or attributable to operation of the cable television system” as used in Section 11-2.103 shall include but not be limited to:

(1) Any activity, product or service which generates revenue of any type whatsoever and which is offered to the subscribers of the system by means of the system or any related service;

(2) Any activity, product or service which is revenue producing and is offered to the subscribers of the system by any medium other than the system including but not limited to direct mail and home delivery if the system’s subscriber list or any portion thereof is utilized for purposes of solicitation;

(3) Any activity, product or service in the production or provision of which any of the assets of the system including but not limited to cable, production facilities, and administrative facilities, are included, unless reasonable consideration is paid to the system for such utilization;

(4) Any television programming or other services offered to the citizens of Yolo County within the term of the license by any means of delivery whatsoever where such programming or services are or could be offered by means of the system. (§ 1, Ord. 1095, eff. July 27, 1989)

The Auditor of the County may, from time to time during the term of a license prescribe standards governing the nature, extent and type of accounting system and accounting procedures utilized by a licensee and require changes in accounting standards or procedures utilized by a licensee, for the purpose of promoting the efficient administration of the license fee requirements of this chapter. Any such standards shall be in writing, shall be filed with the Clerk of the Board of Supervisors, and shall be mailed to the licensee to whom directed. A licensee shall promptly comply with all such standards.

During the term of each license, the County may, not more frequently than once each year, conduct an audit of the books, records and accounts of the licensee fee for the purpose of determining whether the licensee has paid license fees in the amounts prescribed by Section 11-2.602. The audit may be conducted by the Auditor of the County or by an independent certified public accounting firm retained by the County, and shall be conducted at the sole expense of the County. The party conducting the audit shall prepare a written report containing its findings, and the report shall be filed with the Clerk of the Board of Supervisors, and mailed to the County and licensee.

Each licensee shall make available for inspection by authorized representatives of the County, its books, accounts, and all other financial records at reasonable times and upon reasonable advance notice for the purpose of permitting exercise of the authorities conferred by this section. (§ 1, Ord. 1095, eff. July 27, 1989, as amended by § 2, Ord. 1129, eff. November 21, 1991)