Nevada Revised Statutes
Chapter 711 - Video Service
NRS 711.066 - "Gross revenue" defined.

1. "Gross revenue" means:
(a) Any revenue a video service provider receives from its subscribers for providing video service to those subscribers, as determined in accordance with generally accepted accounting principles, except for revenue excluded pursuant to subsection 3; and
(b) Any other consideration a video service provider receives from its subscribers for providing video service when it is received in a transaction that would evade imposition of a franchise fee if such consideration is not included in revenue, except for revenue excluded pursuant to subsection 3.
2. The term includes, without limitation:
(a) Recurring monthly charges;
(b) Event-based charges, including, without limitation, charges for pay per view and video on demand;
(c) Charges for the rental of set-top boxes and other equipment;
(d) Service charges, including, without limitation, charges for activation, installation, repair and maintenance;
(e) Administrative charges, including, without limitation, charges for service orders and service termination; and
(f) The amount of any revenue received by a video service provider for providing video service when such service is a component of a bundle of services or products sold for a single price, but only to the extent the revenue received by the video service provider for the bundle of services or products is proportionately allocated among each of the components.
3. The term does not include:
(a) Revenue not actually received, regardless of when it is billed.
(b) Refunds, rebates or discounts made to subscribers.
(c) Revenue from providing service other than video service, including, without limitation, revenue from providing:
(1) Telecommunication service; or
(2) Information service that is not video service.
(d) Any fee imposed on the video service provider that is passed through to and paid by subscribers, including, without limitation, a franchise fee.
(e) Revenue from the sale of video service to any person who purchases the video service for resale and who, upon resale, is required to pay a franchise fee pursuant to this chapter or the terms of a local franchise.
(f) Any tax of general applicability.
(g) The fair market value of free or reduced-cost video service provided without set-off or exchange to any person who is entitled or permitted to receive such service pursuant to this chapter or federal law.
(h) Late payment fees collected from subscribers.
(Added to NRS by 2007, 1352)

Structure Nevada Revised Statutes