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A BILL TO BE ENTITLED
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AN ACT
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relating to apportionment of certain receipts of a broadcaster |
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under the franchise tax. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 171.106, Tax Code, is amended by adding |
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Subsection (g) to read as follows: |
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(g) A taxable entity that is a broadcaster shall include in |
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the numerator of the broadcaster's apportionment factor receipts |
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arising from or relating to a broadcast or other distribution of |
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film or radio programming by any means only if the legal domicile of |
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the broadcaster's customer is in this state. Receipts to which this |
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subsection apply include licensing income from distributing film or |
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radio programming. In this subsection: |
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(1) "Broadcaster" means a taxable entity, not |
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including a cable service provider or a direct broadcast satellite |
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service, that is a: |
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(A) television or radio station licensed by the |
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Federal Communications Commission; |
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(B) television or radio broadcast network; |
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(C) cable television network; or |
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(D) television distribution company. |
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(2) "Customer" means a person, including a license |
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holder, that has a direct connection or contractual relationship |
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with a broadcaster under which the broadcaster derives revenue. |
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(3) "Film programming" means all or part of a live or |
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recorded performance, event, or production intended to be |
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distributed for visual and auditory perception by an audience. |
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(4) "Programming" includes news, entertainment, |
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sporting events, plays, stories, or other literary, commercial, |
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educational, or artistic works. |
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(5) "Radio programming" means all or part of a live or |
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recorded performance, event, or production intended to be |
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distributed for auditory perception by an audience. |
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SECTION 2. This Act applies only to a report originally due |
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on or after the effective date of this Act. |
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SECTION 3. This Act takes effect January 1, 2014. |