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Interestingly the fee was created federally:

https://en.wikipedia.org/wiki/Cable_television_franchise_fee

Netflix etc does not meet at least 4 of the 6 justifications. ISPs would likely meet them all. So to my eye, that's where this tax needs to be paid.

I am guessing ISPs explicitly excluded from paying?

Sadly none of this is in the article...

From Wiki:

* Revenue - a source of general revenue for the government which can be raised without raising taxes.

* Rent - rent for the use of public land as right-of-way by the company for its cables.

* Exclusivity - compensation to the government for allowing the cable operator to maintain a de facto monopoly on cable service in the area.

* Diversity - it is in the public interest to fund government facilities providing public, educational, and government access (PEG) channels that promote diversity in the community.

* Benefit - compensation for the public relations benefits the cable provider gains by having public, educational, and governmental channels on the cable.

* Regulatory - compensation to the government for the cost of regulating cable television: consultants, auditors, administrators, and inspectors.