Texas Statutes
Subchapter D. Gross Receipts Tax
Section 2052.153. Closed Circuit Telecast

Sec. 2052.153. CLOSED CIRCUIT TELECAST. A person exhibiting a simultaneous telecast of a live, spontaneous, or current combative sports event on a closed circuit telecast that occurs in Texas in which a fee is charged for admission to the exhibition:
(1) must:
(A) be a promoter; and
(B) obtain a permit for each telecast exhibited; and
(2) shall comply with the tax provisions of Sections 2052.151 and 2052.152.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Amended by:
Acts 2005, 79th Leg., Ch. 35 (S.B. 796), Sec. 14, eff. September 1, 2005.