SPECIAL NOTICE ABOUT THIS STATEMENT OF ACCOUNT
Satellite Royalty Fee Rates
e Copyright Royalty Board has published a cost-of-living adjustment to the applicable royalty rates. For details,
see 83 FR 61226 (November 28, 2018).
Filing Fees
Eective January 1, 2014, pursuant to the Satellite Television Extension and Localism Act of 2010 (STELA),
which granted authority to the Copyright Oce to establish fees for the ling of statements of account (SOAs)
under the section 111, 119, and 122 statutory licenses, the Oce now assesses ling fees for all SOAs for current,
past, and future accounting periods. For details, see the Federal Register, November 29, 2013 (78 FR 71498
http://www.copyright.gov/fedreg/2013/78fr71498.pdf). Please be advised that the ling fee is deducted before the royalty
payment is credited; thus the omission of the appropriate ling fee will result in an underpayment of royalty fees.
Please remit the royalty fee and ling fee in one EFT payment. (SOA ling fee: $725).
Electronic Payment of Royalty and Filing Fees Required
Detailed instructions for making royalty payments via electronic funds transfer (EFT) are contained in circulars 74A,
74B, and 74C, available at www.copyright.gov/circs/circ74. Alternatively, contact the Licensing Division at the phone
or fax numbers listed above or by email at licfiscal@copyright.gov. The royalty payment must include the appropriate
filing fee and must be made payable to the Register of Copyrights.
Note: The Copyright Office encourages you to use the Pay.gov method for your electronic payment. In the future, the
Office intends to transition to a single EFT payment method (Pay.gov), which will be required for making royalty and
filing fee payments covering past, current, and future accounting periods.
Photocopy Required
A legible copy of the semiannual statement of account must be submitted together with the original statement of
account to the Copyright Office. Note: If you are replying to Licensing Division correspondence or submitting
revisions or amendments to your original SOA, only one original version of the revised SOA pages is required with
your reply letter, together with a single copy of any Licensing Division correspondence. Please do not include extra
photocopies of the SOA pages affected.
Fillable SOAs Available Online
Access the fill-in statement of account form at www.copyright.gov/forms/formSC.pdf.
Ceased Operations Procedures
If your satellite system completely shut down operations during the accounting period, report the facts as they existed
on the last day of operations and submit the SOA with the associated royalty and filing fee payments and a cover
letter informing the Licensing Division of ceased operations. If your satellite system had no subscribers during the
entire accounting period, do not submit the SOA or any fees. You do not need to notify us in this case.
Important: Review Filings
Please review all elements of your filing(s) before submitting them. Filing properly minimizes the need for us
to contact you with questions on the processing of your statement(s) of account and payments and reduces
administrative and other costs.
Mailing Address
Return the completed statement of account to
Copyright Royalty Board
Attn: Licensing Division
P.O. Box 70977
Washington, DC 20024-0977
If you have questions about the use of this form, contact the Licensing Division between 8:30  and 5:00 
eastern time at
phone: (202) 707-8150
fax : (202) 707-0905
email: licensing@copyright.gov
web: www.copyright.gov/licensing
FORM SC
Return to:
Copyright Royalty Board
Attn: Licensing Division
P.O. Box 70977
Washington, DC 20024-0977
(For courier deliveries,
see page i of the instructions.)
          1, 2019.
If you are ling for a prior accounting period, contact the Licensing Division for the correct form.
Space A
     :
(Check one box and fill in the year)
#:
January 1 June 30, July 1 December 31,
(as assigned by the
Licensing Division)
Space B
    :
Your file is established under this name. Give the full name of the owner of the satellite
carrier. If the owner is a subsidiary of another corporation, give the full corporate title of the subsidiary, not that of the parent
corporation.
      
   ,  
 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
STATEMENT OF ACCOUNT
for Secondary Transmissions
by Satellite Carriers of Distant
Television Signals
Instructions are at the end of
this form (pages iiv).
 : The statement of account must be filed within 30 days after the last day of the accounting period.
The filing deadline is July 30 for the January–June accounting period and January 30 for the JulyDecember accounting period.
 
5
United States Copyright Oce
REMITTANCE NUMBER
AMOUNT
FOR COPYRIGHT OFFICE USE ONLY
DATE RECEIVED
$
Privacy Act Notice: Section 119 of title 17 of the United States Code authorizes the Copyright Oce to collect the personally identifying information (PII) requested on this form in order to process your statement of account.
PII is any personal information that can be used to identify or trace an individual, such as name, address and telephone numbers. By providing PII, you are agreeing to the routine use of it to establish and maintain a public
record, which includes appearing in the Oces public indexes and in search reports prepared for the public. e eect of not providing the PII requested is that it may delay processing of your statement of account and its
placement in the completed record of statements of account, and it may aect the legal suciency of the ling, a determination that would be made by a court of law.
Clear Form
Space C
 : In this area, identify every
television station
licensed by the Federal Communications
Commission (FCC) carried by the satellite carrier during this accounting period.
Do not
list non-broadcast-program services such as
HBO, ESPN, TBS, or CNN.
Column 1: List each stations call sign, including each primary and multicast stream (e.g., WABC1, WABC2, etc.)
Column 2: Give the number of the channel on which the station broadcasts over-the-air.
Column 3: Indicate whether the station is a “non-network” or a “network ” station by entering the letter “NNS” (for non-network) or
“N” (for network). See page ii of the instructions for the meaning of these terms.
Column 4: Give the location of each station. This should be the community (city and state) to which the station is licensed by the FCC.
Give the legal name as it appears in space B:
 ,  2
1. Call sign 2. Channel
number
4. Location of station3. Station type
(NNS 0r N)
Space D — Copyright Royalty and Filing Fees
: In this area, report the number of subscribers receiving each non-network and network station retransmitted outside the
station’s local market. For the definition of a stations “local market,” see page iii of the instructions.
The subscriber information must be reported for
each month
of the accounting period. The stations should be grouped together
according to whether they are non-network or network stations as identified in space C. Then compute the royalty fee in part 3.
:
In the case of multicasting of digital non-network and network stations, each digital stream that is retransmitted by a satellite
carrier must be paid for at the prescribed rate, but no royalty payment is due for any program-related material contained on the
stream within the meaning of WGN v. United Video, Inc., 693 F.2d 622, 626 (7th Cir. 1982) and
Second Report and Order and First Order on
Reconsideration
in CS Doc. No. 98-120, FCC 05-27 at ¶ 44 & n.158 (Feb. 23, 2005).
: Royalty payments should be made for stations retransmitted under Section 122(a)(4), including networks of noncommercial edu
-
cational broadcast stations.
 ,  1 · Carriage for Private Home Viewing
: Under the headings non-network and network stations, enter those stations’ call signs and the number of subscribers receiving
those stations on the last day of
each month
of the accounting period. Then, for each station, total the number of subscribers for all six
months of the accounting period and enter that figure under the column labeled total .
: Do
not
include (a) subscribers receiving a non-network station retransmitted within the stations local market, or (b) subscribers
receiving a network station retransmitted within that stations local market. See pages ii–iii of the instructions for a definition of these
terms.
: Compute the grand total number of subscribers receiving secondary transmissions of a primary or multicast stream for non-
network and network stations.
 ,  3
non-network stations (private home viewing)
       
Call signs
Month 1
(Jan/July)
Month 2
(Feb/Aug)
Month 3
(Mar/Sept)
Total
Month 6
(June/Dec)
Month 5
(May/Nov)
Month 4
(Apr/Oct)
Grand total non-network station subscribers (private home viewing):
Give the legal name as it appears in space B:
 ,  4
 ,  2 · Carriage for Viewing in a Commercial Establishment
: A commercial establishment is defined as an establishment used for commercial purposes, such as a bar, restaurant, private
office, fitness club, oil rig, retail store, bank or other financial institution, supermarket, automobile or boat dealership, or any other estab
-
lishment with a common business area. It does
not
include a multiunit permanent or temporary dwelling where private home viewing
occurs, such as a hotel, dormitory, hospital, apartment, condominium, or prison.
: Under the heading non-network stations, enter those stations’ call signs and the number of subscribers receiving those stations
on the last day of
each month
of the accounting period. Then, for each station, total the number of subscribers for all six months of the
accounting period and enter that figure under the column labeled total .
: Do not include subscribers receiving a non-network station retransmitted within that stations local market. See page iii of the
instructions for the definition.
: Compute the grand total number of subscribers receiving non-network stations.
non-network stations (commercial establishments)
       
Call signs
Month 1
(Jan/July)
Month 2
(Feb/Aug)
Month 3
(Mar/Sept)
Total
Month 6
(June/Dec)
Month 5
(May/Nov)
Month 4
(Apr/Oct)
Grand total non-network station subscribers (commercial establishments):
network stations (private home viewing)
       
Call signs
Month 1
(Jan/July)
Month 2
(Feb/Aug)
Month 3
(Mar/Sept)
Total
Month 6
(June/Dec)
Month 5
(May/Nov)
Month 4
(Apr/Oct)
Grand total network stations subscribers (private home viewing):
Give the legal name as it appears in space B:
 ,  3 · Computation of the Royalty and Filing Fees
The Copyright Royalty Board has published a cost-of-living adjustment to the applicable royalty rates. For details, see 83 FR 61126
(November 28, 2018).
1. Enter the grand total non-network stations for private home viewing
subscribers here and multiply by $0.29
×
.29
=
$
2. Enter the grand total network stations for private home viewing
subscribers here and multiply by $0.29
×
.29
=
$
3. Enter the grand total non-network stations for commercial establishments
subscribers here and multiply by $0.59
×
.59
=
$
4. Interest Charge. Enter the amount from line 4, space E, page 5
$
5. Filing Fee
$
725.00
6. Add lines 15. Total royalty and ling fees payable for accounting period
..................................................... $
Remit this amount in the form of an electronic payment payable to Register of Copyrights.
:
Royalty and ling fees must be paid by an electronic payment.
See page i of the instructions for more information.
 ,  5
Space E — Worksheet for Computing Interest
You must complete this worksheet for royalty fee payments submitted as a result of a late payment or underpayment. For an
explanation of interest assessment, see page iv of the instructions.
1. Enter the amount of late payment or underpayment
.............................................
$
×
%
2. Multiply line 1 by the interest rate*
and enter the sum here ..................................................................................................................................................................................................
×
days
3. Multiply line 2 by the number of days late
................................................................................................................................
×
.00274
4. Multiply line 3 by .00274**.
Enter the amount here (unless $5.00 or less) and on line 4,
part 3, space D, (page 5)
..............................................................................................................................................
$
(
interest charge
)
* To view the interest rate chart click on www.copyright.gov/licensing/interest-rate.pdf. For further assistance, contact the
Licensing Division at (202) 707-8150 or licensing@copyright.gov.
** This is the decimal equivalent of
1
⁄365, which is the interest assessment for one day late.
: If you are filing this worksheet covering a statement of account already submitted to the Copyright Office, list below the
owner, address, ID Number, and accounting period as given in the original filing.


 
 
Give the legal name as it appears in space B:
 ,  6
Space F — Contact Information
Identify an individual we can contact about this statement of account:

 
  (  )
 ()
()
Space G — Signature
The statement of account must be signed in accordance with Copyright Office regulations.
I, the undersigned Owner or Agent of the Satellite Carrier, or Officer or Partner, if the Satellite Carrier is a corporation or partnership, have
examined this statement of account and hereby declare under penalty of law that all statements of fact contained herein are true, complete,
and correct to the best of my knowledge, information, and belief, and are made in good faith. [18 USC, Section 1001 (1986)]

/ 
/

Give the legal name as it appears in space B:
Privacy Act Notice: Section 119 of title 17 of the United States Code authorizes the Copyright Oce to collect the personally identifying information (PII) requested on this form in
order to process your statement of account. PII is any personal information that can be used to identify or trace an individual, such as name, address, and telephone numbers. By
providing PII, you are agreeing to the routine use of it to establish and maintain a public record, which includes appearing in the Oces public indexes and in search reports prepared
for the public. e eect of not providing the PII requested is that it may delay processing of your statement of account and its placement in the completed record of statements of
account, and it may aect the legal suciency of the ling, a determination that would be made by a court of law.
Instructions
Satellite Carriers and the Copyright Law
Satellite carriers are subject to copyright liability for their use
of copyrighted material when they make “secondary transmis-
sions” (retransmissions of television broadcasts) to the public
for private home viewing or for viewing in a commercial
establishment and they make a direct or indirect charge for
that service. Satellite carrier retransmissions of the copyrighted
programming embodied in the signals of non-network or net-
work stations are eligible under an optional system of statutory
licensing that is established in Section 119 of the Copyright
Act. A satellite carrier that chooses to obtain a statutory license
to retransmit the signals of non-network or network stations
to the public for private home viewing or for viewing in a
commercial establishment must deposit a statement of account
and a royalty fee with the Licensing Division of the Copyright
Office twice a year.
How to File the Statement of Account, Royalty
and Filing Fees
First Study the information on these pages and the instruc-
tions in the statement of account form.
Second Fill out the statement of account form, giving all of
the required information about your satellite carrier
and about the television stations carried. Print the
information in dark ink. If you need more space, in-
dicate that a continuation sheet is attached and use a
blank page for that purpose.
Third
Certify the statement of account by signing at space G.
Fourth Make an electronic payment (see note below) pay-
able to Register of Copyrights in the amount you have
calculated in part 3 of space D to cover the copyright
royalty and ling fees. All fees must be paid by an
electronic deposit. See the Federal Register, August 10,
2006, 71
FR
45739.
Fifth Send the completed statement of account, together
with one legible copy of the statement of account,
and all continuation sheets to Copyright Royalty
Board, Attn: Licensing Division, P.O. Box 70977,
Washington, DC 20024-0977. Couriers may deliver
to the Licensing Division in room 401 of the James
Madison Memorial Building of the Library of Con-
gress, 101 Independence Ave. SE, Washington, DC.
Sixth e Copyright Office will retain your statement of
account and make it a part of its public records. You
should therefore keep a copy of the entire statement
as filed in case you need it for further reference.
:
For detailed instructions concerning electronic
payments, contact the Licensing Division for Circular 74,
How
to Make Statutory License Royalty EFT Payments
, which is also
available at
www.copyright.gov/circs/circ74
.
e related statement of account must be filed by the appro-
priate deadline. Statements of account and electronic funds
transfers received aer the filing deadline are subject to interest
assessment.
How the Statutory License Works
In general, having a statutory license means that a satellite
carrier can retransmit the signals of non-network and, in some
instances, network stations without violating the copyright law
as long as the carrier complies with certain statutory require-
ments.
e satellite carrier can, without negotiated licenses or ad-
vance permission from copyright owners, retransmit the
signals of any non-network station to members of the public
and retransmit the signals of any network station to persons
who reside in unserved households so long as the retrans-
mission is intended for private home viewing (except that
non-network stations may also be retransmitted for view-
ing in commercial establishments) and the carrier makes
a direct or indirect charge to each subscriber receiving the
signals (or to a distributor, in the case of a non-
network station).
e satellite carrier must file semiannual statements of ac-
count with the Copyright Office and must also deposit at
the same time semiannual royalty payments. e related
statement of account must be filed by the appropriate dead-
line accompanied by a cover letter. e amount of the roy-
alty depends on the number of subscribers to each distant
broadcast signal retransmitted by the carrier each month.
e royalty must be paid by electronic payment payable to
Register of Copyrights.
Any satellite carrier that retransmits the signals of a net-
work station to unserved households must, not later than
90 days aer commencing such retransmission, submit to
the network that owns or is affiliated with that station a list
identifying (by name and address, including street or rural
route number, city, state, and 9-digit zip code) all subscrib-
ers to that service. en, not later than the 15th of each
month, the satellite carrier must submit to the network a
list, aggregated by designated market area, so identifying
any persons who have been added or dropped as subscrib-
ers since the last list was submitted. e carrier should con-
tact the Licensing Division of the Copyright Office to deter-
mine the name and address of the network contact person
to whom the subscriber lists should be submitted.
e networks should submit to the Licensing Division of
the Copyright Office the name and address of a contact per-
son to whom subscriber lists should be submitted by satel-
lite carriers that retransmit a signal of a station owned or
affiliated with that network.
,  i
,  ii
Why Having a Statutory License Is Important
Most television broadcasts contain copyrighted programming.
Without a statutory license, a satellite carrier that scrambles
the signal of a broadcast station and retransmits the signal
to subscribers for a fee either has to negotiate licenses for all
copyrighted programming it retransmits or risk substantial
civil (or, in some cases, criminal) liability for multiple acts of
copyright infringement.
Who Can Use the Section 119 Statutory License
Under the statute, the retransmission of a non-network station
is subject to statutory licensing only if it is made by a satellite
carrier to the public for private home viewing or for viewing in
a commercial establishment and the carrier makes a direct or
indirect charge to the subscriber or to a distributor of the
non-network station.
e retransmission of a network station is subject to statu-
tory licensing under the same circumstances with the addition-
al requirement that the carrier must retransmit the network
station only to unserved households.
If a satellite carrier has contracted with a distributor to
market the carrier’s retransmission service to the viewing
public or otherwise act as an agent of the carrier, it is still the
responsibility of the satellite carrier (and not the distributor)
to obtain a statutory license for the retransmission service. If a
cable system engages in distributorship activities on behalf of a
satellite carrier, the cable system or distributor should segre-
gate the subscription fees collected on behalf of the satellite
carrier from those collected from cable subscribers pursuant to
the section 111 cable statutory license. e cable system should
only report in its section 111 statements of account the number
of cable subscribers served and the amount of gross receipts
collected pursuant to section 111 and should pay only royalties
pursuant to the requirements of section 111.
Definitions
• A satellite carrier is defined as “an entity that uses the facili-
ties of a satellite or satellite service licensed by the Federal
Communications Commission and operates in the Fixed
Satellite Service under part 25 of title 47 of the Code of
Federal Regulations or the Direct Broadcast Satellite Service
under part 100 of title 47 of the Code of Federal Regula-
tions, to establish and operate a channel of communications
for point-to-multipoint distribution of television station
signals, and that owns or leases a capacity or service on a
satellite in order to provide such point-to-multipoint distri-
bution, except to the extent that such entity provides such
distribution pursuant to tari under the Communications
Act of 1934, other than for private home viewing pursuant
to this Section [119].
• A non-network station is defined as “a television station,
other than a network station, licensed by the Federal Com-
munications Commission that is secondarily transmitted by
a satellite carrier.
Private home viewing is defined as “the viewing, for private
use in a household by means of satellite reception equip-
ment which is operated by an individual in that household
and which serves only such household, of a secondary
transmission delivered by a satellite carrier of a primary
transmission of a television station licensed by the Federal
Communications Commission.
• A commercial establishment means an “establishment used
for commercial purposes, such as a bar, restaurant, private
office, fitness club, oil rig, retail store, bank or other financial
institution, supermarket, automobile or boat dealership, or
any other establishment with a common business area;” and
does not include a multiunit permanent or temporary
dwelling where private home viewing occurs, such as a hotel,
dormitory, hospital, apartment, condominium, or prison.
• A subscriber is defined as “a person or entity that receives
a secondary transmission service from a satellite carrier
and pays a fee for the service, directly or indirectly, to the
satellite carrier or to a distributor.
Subscribe means to “elect to become a subscriber.
Per subscriber per month means “each subscriber subscribing
to the station in question, or to a package including such
station, on the last day of a given month.
• A network station is defined as “(a) a television station
licensed by the Federal Communications Commission,
including any translator station or terrestrial satellite station
that rebroadcasts all or substantially all of the programming
broadcast by a network station, that is owned or operated by,
or affiliated with, one or more of the television networks in
the United States which oer an interconnected program
service on a regular basis for 15 or more hours per week to at
least 25 of its affiliated television licensees in 10 or more
States; or (b) a noncommercial educational broadcast
station (as defined in section 397 of the Communications
Act of 1934).
• A distributor is defined as “an entity which contracts to
distribute secondary transmissions from a satellite carrier
and, either as a single channel or in a package with other
programming, provides the secondary transmission either
directly to individual subscribers or indirectly through
other program distribution entities in accordance with the
provisions of this Section [119].
e term unserved household, with respect to a particular
television network, means a household that
(A) cannot receive, through the use of an antenna, an over-
the-air signal containing the primary stream, or, on or
aer the qualifying date, the multicast stream, originat-
ing in that households local market and aliated with
that network of
(i) if the signal originates as an analog signal, Grade B
intensity as dened by the Federal Communications
Commission in section 73.683(a) of title 47, Code of
Federal Regulations, as in eect on January 1, 1999; or
(ii) if the signal originates as a digital signal, intensity
dened in the values for the digital television noise-
limited service contour, as dened in regulations
issued by the Federal Communications Commission
(section 73.622(e) of title 47, Code of Federal Regula-
tions), as such regulations may be amended from time
to time;
(B) is subject to a waiver that meets the standards of subsec-
tion (a)(13) whether or not the waiver was granted be-
fore the date of the enactment of the Satellite Television
Extension and Localism Act of 2010;
(C) is a subscriber to whom subsection (e) applies;
(D) is a subscriber to whom subsection (a)(11) applies; or
(E) is a subscriber to whom the exemption under subsection
(a)(2)(B)(iii) applies.
Qualifying date means October 1, 2010, for multicast streams
that exist on March 31, 2010, and January 1, 2011, for all
other multicast streams.
e term local market, in the case of both commercial and
noncommercial television broadcast stations, is defined as
the designated market area in which a station is located,
and (i) in the case of a commercial television broadcast sta-
tion, all commercial television broadcast stations licensed
to a community within the same designated market area
are within the same local market; and (ii) in the case of a
noncommercial educational television broadcast station,
the market includes any station that is licensed to a com-
munity within the same designated market area as the non-
commercial educational television broadcast station.
In addition, a stations local market “includes the county in
which the stations community of license is located.
Regarding certain areas outside of any designated market
area, “any census area, borough, or other area in the state
of Alaska that is outside of a designated market area, as
determined by Nielsen Media Research, shall be deemed to
be part of one of the local markets in the state of Alaska. A
satellite carrier may determine which local market in the
state of Alaska will be deemed to be the relevant local mar-
ket in connection with each subscriber in such census area,
borough, or other area.
e term designated market area means a “designated mar-
ket area, as determined by Nielsen Media Research and
published in the 1999-2000 Nielsen Station Index Directory
and Nielsen Station Index United States Television House-
hold Estimates or any successor publication.
e term primary stream means “the single digital stream of
programming as to which a television broadcast station has
the right to mandatory carriage with a satellite carrier under
the rules of the Federal Communications Commission in
eect on July 1, 2009; or if there is no [such] stream then
either (i) the single digital stream of programming associ-
ated with the network last transmitted by the station as an
analog signal or (ii) if there is no stream described in clause
(i) then the single digital stream of programming aliated
with the network that, as of July 1, 2009, had been oered
by the television broadcast station for the longest period of
t i m e .”
e term multicast stream means “a digital stream contain-
ing programming and program related material aliated
with a television network, other than the primary stream.
: All Section 119 provisions and subsections are available at
www.copyright.gov/licensing/sec_119.html .
What a Statutory License Does Not
Permit You to Do
e statutory authority given to satellite carriers to retransmit
television broadcasts under a statutory license is limited in
several ways:
Satellite carriers are not permitted to alter the content of
retransmitted programs; to change, delete, or substitute
commercials or station announcements in or adjacent to
programs being carried; or to combine the programs with
programming from any other broadcast signal.
Satellite carriers are not permitted to retransmit signals to
subscribers that are not located in the United States (the
United States includes its territories, trust possessions, and
possessions).
Accounting Periods
e statute establishes two six-month accounting periods
for purposes of computing the royalty fee and reporting the
information called for in the statement of account. e first
semiannual period runs from January through June of each
calendar year, and the second runs from July through Decem-
ber. You must use these accounting periods whether or not
they coincide with the beginning or ending of your satellite
carrier’s fiscal year.
:
If there were dierent owners during the accounting
period, only the owner on the last day of the accounting period
should submit a
single
statement of account and royalty and
ling fees payment covering the entire accounting period.
Filing Dates
Satellite carriers are given 30 days aer the close of each ac-
counting period in which to file their statements of account,
royalty and ling fees:
For the January–June accounting period:
File between July 1 and July 30, inclusive.
For the July–December accounting period:
File between January 1 and January 30, inclusive.
,  iii
Library of Congress · U.S. Copyright Office · Licensing Division · 101 Independence Avenue SE · Washington, DC 20557 · www.copyright.gov
 

:
04/2019 printed on recycled paper
,  iv
Statements of account, royalty and ling fees received
before the end of the accounting period will not be accepted.
Statements and fees received aer the July 30 or January 30
deadlines will be accepted for whatever legal eect they may
have, if any. e Copyright Office takes no position as to what
this eect will be, and a satellite carrier that files late runs a
substantial risk of copyright infringement.
note: If July 30 or January 30 falls on a weekend or federal holi-
day, statements of account, royalty and ling fees may be led on
the next succeeding business day.
Interest Charges for Underpayments and
Late Payments
Underpayments or late payments received aer the filing
deadline shall be subject to an interest assessment. Satellite car-
riers must calculate their own interest charge. (A work sheet is
provided at space E, page 5.) e interest rate set for a specific
accounting period is the U.S. Treasury Current Value of Funds
Rate in eect on the first business day aer the close of the filing
deadline for that accounting period. Satellite carriers can obtain
the interest rate for the applicable accounting period(s) at
www.copyright.gov/licensing/interest-rate.pdf or by contacting the
Licensing Division at (202) 707-8150 or licensing@copyright.gov.
For underpayments and late payments, the interest shall
begin to accrue on the first day aer the close of the filing date
for that accounting period. e accrual period ends on the
date that the remittance is received in the Copyright Oce.
note: The Office shall not require, nor notify a satellite carrier of,
an interest charge of $5.00 or less.
Refunds
In general, satellite carriers are given 30 days aer the close of
the ling period in which to request refunds.
For the January–June accounting period:
File the refund request by August 29.
For the July–December accounting period:
File the refund request by March 1.
For additional information regarding refund requests, see sec-
tion 201.11(h)(3)(i) of title 37 of the Code of Federal Regula-
tions available at www.copyright.gov/title37/201/index.html or
contact the Licensing Division.