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written advance notice: City of Portsmouth Marketing Department, ATTN: PEG Capital Fee, 801 Crawford St., Portsmouth, VA 23704. 5.2.1.4. Within five (5) business days of sending the PEG Capital Fee pursuant to Subsection 5.2.1.3, Franchisee shall send LFA written notice of (i) the total amount of the PEG Capital Fee and (ii) the date it sent the PEG Capital Fee. This notice shall be emailed to the following address, which LFA may change at any time by providing written notice thirty (30) days written advance notice: glagolap@portsmouthva.gov. 5.2.2. The LFA shall, upon thirty (30) days advance written request, provide Franchisee with a complete accounting annually of the distribution of funds granted pursuant to this Section 5.2. 5.3. LFA shall require all local producers and users of any of the PEG facilities or Channels to agree in writing to authorize Franchisee to transmit programming consistent with this Agreement. The LFA shall, to the extent permissible under applicable law, use reasonable efforts to further require all local producers and users of any of the PEG facilities or Channels other than the LFA and the School Board to defend and hold harmless Franchisee and the LFA from and against any and all liability or other injury, including the reasonable cost of defending claims or litigation, arising from or in connection with claims for failure to comply with applicable federal laws, rules, regulations or other requirements of local, state or federal authorities; for claims of libel, slander, invasion of privacy, or the infringement of common law or statutory copyright; for unauthorized use of any trademark, trade name or service mark; for breach of contractual or other obligations owing to third parties by the producer or user; and for any other injury or damage in law or equity, which result from the use of a PEG facility or Channel. 5.4. To the extent permitted by federal law, the Franchisee shall be allowed to recover from Subscribers the costs of the PEG Capital Fee or any other costs arising from the provision of PEG services and shall be allowed to include such costs as a separately billed line item on each Subscriber's bill. Without limiting the forgoing, if allowed under state and federal laws, Franchisee may externalize, line -item, or otherwise pass-through interconnection costs to Subscribers. 6. COMMUNICATIONS SALES AND USE TAX The parties shall comply with all applicable requirements of the provisions of Section 58.1- 645 of the Code of Virginia (the "Communications Sales and Use Tax") in its current form and as it may be amended. Should at any time during the term of this Agreement the Communications Sales and Use Tax be repealed or amended to reduce or eliminate the payment of taxes by the Franchisee on the provision of Cable Services over the Cable System, the LFA may, to the extent allowable under applicable law, require, upon sixty (60) days written days' notice, that the Franchisee pay to the LFA a franchise fee based on Gross Revenue in an amount established by the LFA that is no greater than that allowed by federal law; provided, however, that: (I) any such requirement to pay a franchise fee applies equally to all franchised cable operators in the City; (2) the Franchisee shall not be compelled to pay any higher percentage of gross revenue as franchise fees than any other franchised cable operator providing service in the City; and (3) Franchisee shall not be obligated to pay franchise fees on revenues not included in gross revenues by any other