<?xml version='1.0' encoding='utf-8'?>
<section article="glg" article_name="Local Government" number="20-201" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="2" subtitle_name="Limitations on Authority to Tax Advertising">
  <level label="a">
    <text>This section applies to a political subdivision of the State that is authorized to impose a sales tax.</text>
  </level>
  <level label="b">
    <text>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.</text>
  </level>
  <level label="c">
    <text>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.</text>
  </level>
</section>
