Sacramento City Code § 5.28.2460 License fees.
5.28.2460 License fees.
For the use of the streets each licensee shall pay license fees in the amount prescribed by Section 5.28.2470 of this chapter. (Prior code § 20.16.1500)
License Fees
Sacramento City Code tit. 5, ch. 5.28, art. XVI
in effectSacramento City Code § 5.28.2470 Amount and payment of license fees.
5.28.2470 Amount and payment of license fees.
During the term of each license, each licensee shall pay to the cable television commission an amount equal to five percent per year of the licensee's annual gross revenue.
Said fees shall be paid quarterly not later than August 1st, November 1st, February 1st, and May 1st for the preceding three-month period ending, respectively, June 30th, September 30th, December 31st, and March 31st. Not later than the date of each payment, each licensee shall file with the clerk of the board of directors of the cable television commission and with the governing bodies of the county and cities 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 commission may have for further or additional sums payable under the provisions of this section. (Prior code § 20.16.1500)
Sacramento City Code § 5.28.2480 Interest on delinquent license fees.
5.28.2480 Interest on delinquent license fees.
Any license fees which remain unpaid after the dates specified in Section 5.28.2470 of this chapter shall be delinquent and shall thereafter accrue interest at the maximum legal rate until paid. As used in this section, the maximum legal rate shall be that rate set forth in Section 685.010 of the California Code of Civil Procedure, as amended from time to time, or any successor California statue establishing the rate interest accrues for money judgments. (Ord. 2002-028 § 5; prior code § 20.16.1504)
Sacramento City Code § 5.28.2490 Accounting standards.
5.28.2490 Accounting standards.
Not less than annually, the licensee shall provide the cable television commission with a 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 Section 5.28.2470 of this chapter. Said certification shall be prepared in accordance with generally accepted accounting standards as established by the financial accounting standards board (FASB). (Prior code § 20.16.1506)
Sacramento City Code § 5.28.2500 Gross revenue calculations.
5.28.2500 Gross revenue calculations.
A. For purposes of the gross revenue calculations required by Section 5.28.2470 of this chapter, the phrase "financial interest" as used in the definition of "gross revenues" in Section 5.28.2060 of this chapter 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 creditor receives a rate of interest exceeding that which would otherwise be paid by a similarly situated debtor 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 subsection.
B. For purposes of the gross revenue calculation required by Section 5.28.2470 of this chapter, the phrase "arising from or attributable to operation of the cable television system" as used in the definition of "gross revenues" in Section 5.28.2060 of this chapter 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 Sacramento County within the terms of the license by any means of delivery whatsoever where such programming or services are or could be offered by means of the system. (Prior code § 20.16.1508)
Sacramento City Code § 5.28.2510 Auditing and financial records.
5.28.2510 Auditing and financial records.
The auditor of the cable television commission 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 directors of the commission, 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 cable television commission may, not more frequently than once each year, conduct an audit of the books, records and accounts of the licensee for the purpose of determining whether the licensee has paid license fees in the amounts prescribed by Section 5.28.2470 of this chapter. The audit may be conducted by the auditor of the commission or by an independent certified public accounting firm retained by the commission, and shall be conducted at the sole expense of the commission. 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 directors of the commission, and mailed to the county, cities and licensee. Each licensee shall make available for inspection by authorized representatives of the cable television commission, 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. (Prior code § 20.16.1510)
Source: City of Sacramento, Sacramento City Code (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/sacramentoca/latest/sacramento_ca/0-0-0-11572Fetched: 10/24/2026