Texas Statutes (Last Updated: January 4, 2014) |
OCCUPATIONS CODE |
Title 13. SPORTS, AMUSEMENTS, AND ENTERTAINMENT |
Subtitle B. SPORTS |
Chapter 2052. COMBATIVE SPORTS |
Subchapter D. GROSS RECEIPTS TAX |
Sec. 2052.153. CLOSED CIRCUIT TELECAST
Latest version.
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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 , Sec. 14, eff. September 1, 2005.