Section 6174 - Exemption from certain taxesGross receipts as defined in this act and subject to the tax imposed by this act, as well as any revenues received by a person providing access to video programming from video programmers for the transport of video programming to a subscriber's premises or from video programmers for access to the video dial tone network, shall not be subject to any tax under:
(1) Article XI of the act of March 4, 1971 (P.L. 6, No. 2), known as the Tax Reform Code of 1971. (2) The act of December 31, 1965 (P.L. 1257, No. 511), known as The Local Tax Enabling Act, or any other local tax or fee imposed on the receipts of persons providing video programming or access to video programming to subscribers who are located within the municipality, except that the gross receipts of video programmers shall be subject to tax under the local business privilege tax in any municipality where the local cable television operator pays a local business privilege tax pursuant to The Local Tax Enabling Act.1995, July 6, P.L. 264, No. 37, § 4, effective in 60 days.