§ 20-202. Gross receipts tax on advertising space and time prohibited

Latest version.

   (a) Scope of section. -- This section applies to a political subdivision of the State that is authorized to impose a gross receipts tax.

(b) In general. -- A political subdivision of the State may not impose a gross receipts tax on the gross receipts of any person that are received from a sale of:

   (1) advertising space:

      (i) in any newspaper, magazine, periodical, program, directory, or other printed matter published in the State; or

      (ii) on any billboard, structure, vehicle, or airborne device located in the State; or

   (2) advertising time on or in connection with any radio or television broadcast originating in the State.

HISTORY: An. Code 1957, art. 24, § 9-202; 2013, ch. 119, § 2.

                    
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