Viewership rewards on YouTube only work when a rewards-eligible live broadcast is running (which has not yet started this season). So that explains why you are not seeing the icon at this time.
Continue to follow OverwatchLeague.com for updates on when viewership rewards returns.
Sepheron64 is correct. To be specific, a team needs to have 1 minute or more with the other team with absolutely no time remaining. If both teams have any amount of time remaining, or if the team with time remaining has less than a minute, both teams get to attack again.
This rule also applies to the Assault map type when it used to appear in Competitive Play, which was more common to happen.