City of Spokane

Spokane Municipal Code

***Note: Many local criminal codes can now be located under Chapter 10.60 SMC while others are now cited under the Revised Code of Washington (RCW), which was incorporated into the municipal code in 2022. (See SMC 10.58.010). Code Enforcement, including Noise Control and Animal Regulations are located in Chapters 10.62 through 10.74.

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Title 10
Chapter 10.27A
Section 10.27A.310
 

Title 10 Regulation of Activities

Chapter 10.27A Cable Communications Code

Article III. Franchise Conditions

Section 10.27A.310 Franchise Fee
  1. A franchisee, in consideration of the privilege granted under a franchise for the use of public rights-of-way and the privilege to construct and operate a cable system, shall pay to the City five percent of its annual gross revenues during the period of its operation under the franchise.
    1. If franchisee offers discounts on bundled services, franchisee shall calculate gross revenues and applicable franchise fee payments consistent with SMC 10.27A.400(D).
  1. A franchisee shall file with the city treasurer, by the end of each calendar month, a financial statement showing the gross revenues received by franchisee during the preceding calendar month.
    1. A franchisee shall pay the monthly portion of the franchise fee to the city treasurer on or before the time such financial statement is due to be filed in a form and manner specified by the city treasurer.
    1. A franchisee shall also file, no later than March 31st of each year, the franchisee’s financial statements and balance sheet for the preceding year.
    1. Any franchise fee payment in adjustment for any shortfall of the total monthly payments for the previous year shall be made at that time.
    1. Adjustments for any overpayment shall be by credit to subsequent monthly payments.
    1. If the City reasonably determines, after examination, that an underpayment of franchise fees may exist, the City may require a franchisee to submit a financial statement audited by an independent public accountant.
      1. The franchisee shall bear the cost of such audit.
  1. The City shall have the right, consistent with the provisions of SMC 10.27A.410, to:
    1. inspect a franchisee’s income records,
    1. audit any and all relevant records, and
    1. recompute any amounts determined to be payable under a franchise and this chapter

All relevant records must be made available to the City at a location reasonably convenient to the City which will be located not further than twenty miles from City Hall.

  1. In the event that any franchise payment is not received by the City on or before the applicable dates, interest shall be charged from such due date at the rate of twelve percent per annum.
  1. In the event a franchise is revoked or otherwise terminated prior to its expiration date, a franchisee shall file with the City, within ninety days of the date of revocation or termination, an audited financial statement showing the gross revenues received by the franchisee since the end of the previous year and shall make adjustments at that time for the franchise fees due up to the date of revocation or termination.
  1. Nothing in this chapter shall limit the City’s authority to tax a franchisee, or to collect any fee or charge, and no immunity from any such obligations shall attach to a franchisee by virtue of this chapter. Franchisee will pay all other taxes applicable to its operations or activities within the City, all such obligations being a condition of any franchise granted hereunder.

Date Passed: Monday, June 4, 2007

Effective Date: Wednesday, July 11, 2007

ORD C34041 Section 1 (Recodification)