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<br />S. "Value-added non-voice data service" means a service that otherwise meets the
<br />definition of "telecommunications services" in which computer processing applications
<br />are used to act on the form, content, code, or protocol of the information or data primarily
<br />for a purpose other than transmission, conveyance or routing.
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<br />T. "Video Programming" means those programming services commonly provided to
<br />subscribers by a "video service supplier" including but not limited to basic services,
<br />premium services, audio services, video games, pay-per-view services, video on
<br />demand, origination programming, or any other similar services, regardless of the
<br />content of such video programming, or the technology used to. deliver such services, and
<br />regardless of the manner or basis on which such services are calculated or billed.
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<br />U. "Video Services" means any and al! services related to the providing or delivering of
<br />"video programming" (including origination programming and programming using
<br />Internet Protocol, e.g., IP-TV and IP-Video) using one or more channels by a "video
<br />service supplier", regardless of the technology used to deliver or provide such services,
<br />and regardless of the manner or basis on which such services are calculated or billed,
<br />and includes data services, "telecommunication services", or interactive communication
<br />services that are functionally integrated with "video services".
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<br />V. "Video Service Supplier" means any person, company, or service which provides or
<br />sells one or more channels of video programming, or provides or sells the capability to
<br />receive one or more channels of video programming, including any communications that
<br />are ancillary, necessary or common to the provision, use or enjoyment of the video
<br />programming, to or from a business or residential address in the City, where some fee is
<br />paid, whether directly or included in dues or rental charges for that service, whether or
<br />not public rights-of-way are utilized in the delivery of the video programming or
<br />communications. A "video service supplier" includes, but is not limited to, multichannel
<br />video programming distributors [as defined in 47 U.S.C.A. Section 522(13)]; open video
<br />systems (OVS) suppliers; and suppliers of cable television; master antenna television;
<br />satellite master antenna television; multichannel multipoint distribution services (MMDS);
<br />video services using internet protocol (e.g., IP-TV and IP-Video, which provide, among
<br />other things, broadcasting and video on demand), direct broadcast satellite to the extent
<br />federal law permits taxation of its video services, now or in the future; and other
<br />suppliers of video programming or communications (including two-way communications),
<br />whatever their technology.
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<br />Sec.32.603. CONSTITUTIONAL, STATUTORY, AND OTHER EXEMPTIONS:
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<br />A. Nothing in this Article shall be construed as imposing a tax upon any person or
<br />service when the imposition of such tax upon such person or service would be in
<br />violation of a federal or state statute, the Constitution of the United States or the
<br />Constitution of the State.
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<br />B. Any service user that is exempt from the tax imposed by this Article pursuant to
<br />subsection (a) of this section shall file an application with the Tax Administrator for an
<br />exemption; provided, however, this requirement shall not apply to a service user that is a
<br />state or federal agency or subdivision with a commonly recognized name for such
<br />service. Said application shall be made upon a form approved by the Tax AdminIstrator
<br />and shall state those facts, declared under penalty of perjury, which qualify the applicant
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<br />A TTY/ORD/ORD.283
<br />070207
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