20 CRR-NY 8197-2.6NY-CRR

STATE COMPILATION OF CODES, RULES AND REGULATIONS OF THE STATE OF NEW YORK
TITLE 20. DEPARTMENT OF TAXATION AND FINANCE
CHAPTER XVI. REAL PROPERTY TAX ADMINISTRATION
PART 8197. SPECIAL FRANCHISE ASSESSMENT
SUBPART 8197-2. REPORTS
20 CRR-NY 8197-2.6
20 CRR-NY 8197-2.6
8197-2.6 Reports of cable television companies.
(a) Cable television companies, other than those described in subdivision (b) of this section, shall file with ORPTS a certified annual financial report which shall include the following information:
(1) the name of the company and its principal officers;
(2) the name of the franchise or the area served;
(3) the number of subscribers (the total amount of first or primary outlets installed in each area served without reference to the number of additional outlets or services subscribed to by each customer);
(4) estimated percentage of the households being served;
(5) the miles of plant completed;
(6) the total route miles in the franchise area;
(7) total salaries of the corporate officers or withdrawals by partners;
(8) an itemized statement of profit and loss;
(9) a balance sheet showing assets, liabilities and equity;
(10) schedule of plant, intangibles and deferrals; and
(11) statement of long-term debt.
(b) Cable television companies with less than 1,000 subscribers and an operating income for the immediately preceding fiscal year of less than $250,000 are not required to file the financial statement described in subdivision (a) of this section, provided that they file an application for exemption from that requirement.
(c) All cable television companies shall file an annual inventory report, on the following forms, to include the information as listed herein:
(1) Form RP 1 CATV - CATV Inventory Submission Verification Form, including:
(i) the types of reports filed;
(ii) the number of pages in each;
(iii) in what form (e.g., excel, foxpro, etc.) the reports are submitted; and
(iv) a statement of the reporting period.
(2) Form RP 4.9 - CATV Customer Connections, Inventory Report, including:
(i) SWIS code;
(ii) Quantity of Connections; and
(iii) Number of Nodes.
(3) Form RP 8.1 - CATV Mass Inventory Report, including:
(i) SWIS code and municipal name;
(ii) system classification codes of:
(a) installation types;
(b) mega hertz capacity;
(c) material type;
(d) construction type;
(e) owned pole/conduit; and
(f) communication type.
(iii) quantity in public right-of-way and quantity in the private right-of-way to the nearest tenth of a mile; and
(iv) year installed;
(v) percent completed for construction work in progress; and
(vi) extension/replacement/new for construction work in progress.
(4) Form RP 8.2 - CATV Average Cost per Mile Report, including:
(i) description;
(ii) quantity per mile;
(iii) material cost per unit at current year, based upon replacement cost (actual or estimated) or some other method (explained); and
(iv) the total value (quantity times unit cost).
20 CRR-NY 8197-2.6
Current through February 28, 2023
End of Document