| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
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. |