Sec. 16-331cc. Public, educational and governmental programming and education technology investment account. Tax. Penalty and interest.
Sec. 16-331cc. Public, educational and governmental programming and education technology investment account. Tax. Penalty and interest. (a) There is established an account to be known as the "public, educational and governmental programming and education technology investment account", which shall be a separate,
nonlapsing account within the General Fund. The account shall contain any moneys
required by law to be deposited in the account and any interest or penalties collected
by the Commissioner of Revenue Services pursuant to subdivision (2) of subsection (c)
of this section.
(b) The moneys in said account shall be expended by the Department of Public
Utility Control as follows: (1) Fifty per cent of said moneys shall be available to local
community antenna television and video advisory councils; state-wide community antenna television and video advisory councils; public, educational and governmental
programmers and public, educational and governmental studio operators to subsidize
capital and equipment costs related to producing and procuring such programming, and
(2) fifty per cent of said moneys shall be available to boards of education and other
education entities for education technology initiatives.
(c) (1) The account shall be supported solely through a tax equal to one-half of one
per cent of the gross earnings from rendering community antenna television service,
video programming service by satellite and certified competitive video service in this
state for quarterly periods beginning on or after October 1, 2007, and before October 1,
2009, and a tax equal to one-quarter of one per cent of the gross earnings from rendering
community antenna television service, video programming service by satellite and certified competitive video service in this state for quarterly periods beginning on or after
October 1, 2009, by each person operating a community antenna television system under
this chapter or a certified competitive video service pursuant to sections 16-331e to 16-331p, inclusive, and each person operating a business that provides one-way transmission to subscribers of video programming by satellite. Such tax for a quarterly period
shall be remitted to the Department of Revenue Services, on or before the last day of
the month next succeeding the quarterly period, on a form prescribed by the Commissioner of Revenue Services, which form shall be signed by the person performing the
duties of treasurer or an authorized agent or officer. For the purposes of this section,
gross earnings in this state shall be determined in a manner consistent with chapter 211.
(2) The amount of any tax due and unpaid under this section shall be subject to the
penalties and interest established in section 12-268d and the amount of any tax, penalty
or interest due and unpaid under this section may be collected under the provisions of
section 12-35.
(d) On or before October 1, 2007, the Department of Public Utility Control shall
initiate a contested case proceeding to establish eligibility requirements and procedures
for applying for allocations from the account. On or before April 1, 2008, the department
shall issue a final decision in the contested case proceeding. Such decision shall include
any recommendations to the Governor and the General Assembly that the department
deems necessary with regard to the ongoing operation of the account.
(e) For purposes of this section, a holder of a certificate of cable franchise authority
pursuant to section 16-331p shall be treated as a person operating a community antenna
television system pursuant to this chapter and community antenna television service
shall include service provided by a holder of a certificate of cable franchise authority
pursuant to section 16-331p.
(f) The Comptroller shall deposit into the public, educational and governmental
programming and education technology investment account, established pursuant to
this section, the total of the tax imposed on community antenna television service, video
programming service by satellite and certified competitive video service pursuant to
this section.
(P.A. 07-253, S. 33, 43; June Sp. Sess. P.A. 07-5, S. 9.)
History: P.A. 07-253, S. 33, codified as Subsecs. (a) to (e), effective July 1, 2007, and S. 43, codified as Subsec. (f),
effective October 1, 2007; June Sp. Sess. P.A. 07-5 amended Subsec. (a) to reference any interest or penalties collected
pursuant to Subsec. (c)(2), inserted Subdiv. designators in Subsec. (c), amended Subsec. (c)(1) to reference "quarterly
periods" and delete references to the fiscal year, require tax to be remitted on or before the last day of month next succeeding
the quarterly period, on a form signed by the person performing duties of treasurer or an authorized agent or officer, and
substitute "gross earnings" for "gross receipts", and inserted Subsec. (c)(2) re interest and penalties on tax due and unpaid,
effective October 6, 2007.