784.401RTVOFederal Council OrdinanceApr 1, 2007Original source
(Art. 15 and 22 RTVA)
All revenue received from advertising and sponsorship in the programme service of a licensed broadcaster by the broadcaster itself or by third parties is deemed to be gross revenue from advertising and sponsorship.
For each calendar year, the licence fee shall be 0.5 per cent of gross revenue in excess of CHF 500,000. If the fee is chargeable for only part of a year, the exemption amount is reduced proportionately.
The licence fee is charged on the basis of the gross revenue achieved in the previous calendar year.
In the broadcaster’s first two years of operation, the calculation of the licence fee is based on the gross revenue budgeted for. If, on examination of the actual gross revenue achieved in these years, the amount of the fee proves to be too high or too low, then a reimbursement will be made or an additional amount will be charged.
When the licence expires, the licence fee for the year of cessation of transmission operations and the preceding calendar year is charged on the basis of the gross revenue achieved in these years. If the fee charged up to cessation of operations proves to be too high or too low, then a reimbursement will be made or an additional amount will be charged.
OFCOM shall verify the reported gross revenues and issue the decision concerning the fee. OFCOM may commission external experts to carry out this verification.
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