MN HF4186

Requires local units of government to impose a 5 percent PEG programming fee on digital video service providers selling entertainment services to Minnesota subscribers, with fees paid quarterly within 45 days of each quarter close.

Defines digital video service providers to include streaming services and direct broadcast satellite providers, but excludes cable systems, commercial mobile services, and internet-only access services.

Exempts digital video service providers earning less than $250,000 in annual gross revenues from Minnesota operations.

Imposes penalties ranging from 2 to 5 percent of gross revenues for late payments, up to 100 percent for fraudulent non-payment, and 1 to 5 percent for failure to provide audit records within 30 days.

Allows collected fees to be used for PEG programming capital and operating expenses, and at local discretion for local community communications technology needs, with documentation required under Governmental Accounting Standards Board standards.