Orange County NC Website
c <br /> N. , <br /> -3- <br /> '• ;" ordinance <br /> . The City of Lexington has adopted an ordi <br /> � ' , a part <br /> of which was written into a contract with the defendant.. The <br /> resolution of this case depends on the interpretation <br /> " . of that <br /> r <br /> part. of that ordinance. -.-The ordinance imposes a tax on the cable •-- --- <br /> . . , system's annual "gross subscriber revenues" which is defined as <br /> .. _r∎ "any and all compensation received by a <br /> rt y,Y <br /> '.'. Y. y grantee from subscribers <br /> -'� ' or users in payment for :the community <br /> -- ' antenna <br /> •,= television <br /> ;; ; ce. <br /> servi " "Community <br /> r, antenna television service" is defined as <br /> �., .— "the business of providing an improved television reception <br /> service to the public for compensation, by means of a master <br /> antenna and cables ." The question posed by this appeal is <br /> • <br /> whether the third tier of service offered by the defendant which <br /> is the HBO satellite service is an "improved television reception <br /> service." <br /> The HBO satellite service was not available when the <br /> franchise to the defendant was granted. The question is whether <br /> Y ==:�.�... .” the ordinance written into the franchise covers this service. We <br /> believe, based on the plain words of the ordinance, that it does <br /> not. We do not believe the words "improved television reception <br /> service" include a signal that does not originate from a <br /> television station and cannot be received on a television set <br /> that is not connected to a CATV cable. We hold it was error to <br /> enter a judgment against the defendant based on revenues it <br /> received for the HBO satellite service: <br /> The plaintiffs argue that in another section of the <br /> - ordinance a community antenna television system is defined as any <br /> facility which in part amplifies television station signals. <br /> They say this shows that whatever type signal the defendant <br />