Abstract: TACIR was asked to examine the factors affecting the market for cable television, satellite television, and streaming video services; whether changes in this market are affecting local government revenue; and whether changes to the state's tax and fee structure and its cable television franchising laws are warranted. The report finds that changes to the state's tax and fee structure or its cable franchising laws are unnecessary at this time. However, because it is likely that this trend will continue, the report recommends that local government consider no longer using this revenue to fund government services that have maintenance of effort requirements.