ZeroG

ZeroG is among other things a subtitle format.

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% Zero G 1.0

E 1 0:01:37.89 0:01:40.52 Default NTP You should come to the Drama Club, too.
E 1 0:01:40.52 0:01:43.77 Default NTP Yeah. The Drama Club is worried
that you haven't been coming.
E 1 0:01:44.13 0:01:47.00 Default NTP I see. Sorry, I'll drop by next time.

Seems to support multiple styles and event types. Timing seems to be centisecond precision.

Multiple layers? Override tags?