Tax on gross earnings of community antenna television systems, one-way satellite transmission businesses and certified competitive video service providers.

(b) Each person operating a community antenna television system under chapter 289 or a certified competitive video service pursuant to sections 16-331e to 16-331o , inclusive, and each person operating a business that provides one-way transmission to subscribers of video programming by satellite, shall pay a quarterly tax upon the gross earnings from (1) the lines, facilities, apparatus and auxiliary equipment in this state used for operating a community antenna television system, or (2) the transmission to subscribers in this state of video programming by satellite or by a certified competitive video service provider, as the case may be. No deduction shall be allowed from such gross earnings for operations related to commissions, rebates or other payments, except such refunds as arise from errors or overcharges. On or before the last day of the month next succeeding each quarterly period, each such person shall render to the commissioner a return on forms prescribed or furnished by the commissioner, signed by the person performing the duties of treasurer or an authorized agent or officer of the system or service operated by such person, which return shall include information regarding the name and location within this state of such system or service and the total amount of gross earnings derived from such operations and such other facts as the commissioner may require for the purpose of making any computation required by this chapter. (c) For purposes of this chapter, a holder of a certificate of cable franchise authority under section 16-331p , and a community antenna television company issued a certificate of video franchise authority under section 16-331e for any service area in which it was not certified to provide community antenna television service pursuant to section 16-331 on or before October 1, 2007, shall be treated as a person operating a community antenna television system under chapter 289. See Sec. 12-268d re returns of transportation and utility companies. Phrase “the transmission to subscribers in this state of video programming by satellite” in Subsec. (b)(2) is ambiguous with respect to whether it was intended to include sale or lease of satellite dishes and related equipment required to view video programming, fees for equipment installation and maintenance, or provision of DVR service, and must be resolved in favor of taxpayer, but imposition of payment-related fees is not stand-alone business operation separate and distinct from transmission of video programming and are subject to tax. 330 C. 280. Cited. 134 C. 299.