Bill Text: TX HB2145 | 2013-2014 | 83rd Legislature | Engrossed
Bill Title: Relating to apportionment of certain receipts of a broadcaster under the franchise tax.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Engrossed - Dead) 2013-05-13 - Referred to s/c on Fiscal Matters by Chair [HB2145 Detail]
Download: Texas-2013-HB2145-Engrossed.html
83R25423 E | ||
By: Hilderbran | H.B. No. 2145 |
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relating to apportionment of certain receipts of a broadcaster | ||
under the franchise tax. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 171.106, Tax Code, is amended by adding | ||
Subsection (g) to read as follows: | ||
(g) A taxable entity that is a broadcaster shall include in | ||
the numerator of the broadcaster's apportionment factor receipts | ||
arising from a broadcast or other distribution of film programming | ||
by any means only if the legal domicile of the broadcaster's | ||
customer is in this state. This subsection applies only to receipts | ||
that are licensing income from distributing film programming. In | ||
this subsection: | ||
(1) "Broadcaster" means a taxable entity, not | ||
including a cable service provider or a direct broadcast satellite | ||
service, that is a: | ||
(A) television station licensed by the Federal | ||
Communications Commission; | ||
(B) television broadcast network; | ||
(C) cable television network; or | ||
(D) television distribution company. | ||
(2) "Customer" means a person, including a licensee, | ||
that has a direct connection or contractual relationship with a | ||
broadcaster under which the broadcaster derives revenue. | ||
(3) "Film programming" means all or part of a live or | ||
recorded performance, event, or production intended to be | ||
distributed for visual and auditory perception by an audience. | ||
(4) "Programming" includes news, entertainment, | ||
sporting events, plays, stories, or other literary, commercial, | ||
educational, or artistic works. | ||
SECTION 2. This Act applies only to a report originally due | ||
on or after the effective date of this Act. | ||
SECTION 3. This Act takes effect January 1, 2015. |