<?xml version='1.0' encoding='utf-8'?>
<section article="glg" article_name="Local Government" number="20-202" 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 gross receipts tax.</text>
  </level>
  <level label="b">
    <text>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:</text>
    <level label="1">
      <text>advertising space:</text>
      <level label="i">
        <text>in any newspaper, magazine, periodical, program, directory, or other printed matter published in the State; or</text>
      </level>
      <level label="ii">
        <text>on any billboard, structure, vehicle, or airborne device located in the State; or</text>
      </level>
    </level>
    <level label="2">
      <text>advertising time on or in connection with any radio or television broadcast originating in the State.</text>
    </level>
  </level>
</section>
