Secure physical billing system

A system for physical distribution of secure content to customers and physical collection of secure billing information. A plurality of content storage devices may be provided to a customer, each content storage device including secure content. A billing storage device may also be provided to the customer, the billing storage device including decryption information, which may be used by a media player for decrypting the secure content of the content storage devices to exhibit the secure content to the customer. The content and billing storage devices may be provided to the customer via physical delivery and without electronic data transmission occurring to or from the physical location of the customer. After each billing period, the billing storage device may be received from the customer via physical delivery. The billing storage device includes secure billing information stored in a writeable area, which is associated with the exhibition of secure content to the customer.