This section applies to a political subdivision of the State that is authorized to impose a sales tax. Except as part of the imposition of a sales tax generally on business transactions and businesses, a political subdivision may not impose a sales tax on advertising transactions or advertisers. A political subdivision may not impose a sales tax on advertising transactions or advertisers at a rate that exceeds the rate under a sales tax imposed generally on other business transactions or other businesses by the political subdivision.

This section applies to a political subdivision of the State that is authorized to impose a gross receipts tax. A political subdivision of the State may not impose a gross receipts tax on the gross receipts of any person that are received from a sale of: advertising space: in any newspaper, magazine, periodical, program, directory, or other printed matter published in the State; or on any billboard, structure, vehicle, or airborne device located in the State; or advertising time on or in connection with any radio or television broadcast originating in the State.