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r!L, i. J .'.`■G -• Y1; J' 24 <br /> No. 842250737 ` <br /> NORTH CAROLINA COURT OF APFIi*A ; ;i,; i ,,; !:; <br /> ''I' r <br /> 'i'• Filed: 6 August 1985 <br /> 14. .irY <br /> itt <br /> •1 CITY OF LEXINGTON and the <br /> c, <br /> .alt . - LEXINGTON UTILITIES COMMISSION <br /> I, -7.`T.-'', Davidson County <br /> -, �,, v. No. 83CVS0828 <br /> .ra. SUMMIT COMMUNICATIONS , INC. <br /> ,ry Appeal by defendant from Helms , Judge. Judgment <br /> `7 entered 10 April 1984 in Superior Court, Davidson County. Heard <br /> in the Court of Appeals ppeals 7 March 1985. <br /> -%, <br /> The dispute in this case arose from a cable franchise <br /> agreement between the plaintiffs and the defendant. The <br /> plaintiffs alleged that the defendant had breached the agreement <br /> and asked for money damages and injunctive relief. <br /> The case was tried before the court without a jury. <br /> The evidence showed that in 1972 the City of Lexington granted to <br /> Triangle Broadcasting Corporation a franchise to operate a cable <br /> television system within the City. Triangle Broadcasting <br /> Corporation later changed its name to Summit Communications , Inc. <br /> The City ordinance under which the franchise was granted and <br /> which was made a part of the franchise agreement imposes a <br /> franchise tax on the "gross subscriber revenues" of the <br /> defendant. The ordinance says: "Gross' subscriber revenues shall <br /> mean any and all compensation received by a grantee from <br /> subscribers or users in payment for the community antenna <br /> television service received within the city." The ordinance also <br /> says: "Community antenna television service or CATV service <br />