View Amendment Current Amendment: 408C001.NBD.DG19.docx to Bill 408     The Committee on Finance proposed the following amendment (DG\408C001.NBD.DG19):
    Amend the bill, as and if amended, by striking SECTION 1 and inserting:

/     SECTION     1.     Section 12-6-2295(A)(7) of the 1976 Code, as added by Act 265 of 2018, is amended to read:

    "(7)     receipts from the operation of a cable system, as defined in Section 58-12-300, including receipts from cable service and including receipts from services provided over the network that are associated with or classified as noncable or nonvideo services under federal law, receipts from video service as defined in Section 58-12-300, or receipts from the provision of direct broadcast satellite service that are attributable to this State in pro rata proportion of the costs of performing the service, including the costs of acquiring programming distribution rights and constructing and maintaining distribution infrastructure, that the service provider incurs within this State. For purposes of this subsection, if a pass-through business operates a cable system or a direct broadcast satellite service, or if it has receipts from video service, then a corporation that owns an interest in that pass-through business, either directly or indirectly, must be treated as operating a cable system or a direct broadcast satellite service, or as having receipts from video service. As used in this subsection, the term 'direct broadcast satellite service' means the distribution or broadcasting of programming or services by satellite directly to the subscriber's premises without the use of ground receiving or distribution equipment, except at the subscriber's premises or in the uplink process to the satellite."         /
    Renumber sections to conform.
    Amend title to conform.