Tex. Occ. Code Section 2052.153
Closed Circuit Telecast


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 (Imposition and Rate of Tax) and 2052.152 (Tax Report and Payment).
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Amended by:
Acts 2005, 79th Leg., Ch. 35 (S.B. 796), Sec. 14, eff. September 1, 2005.

Source: Section 2052.153 — Closed Circuit Telecast, https://statutes.­capitol.­texas.­gov/Docs/OC/htm/OC.­2052.­htm#2052.­153 (accessed Jun. 5, 2024).

Accessed:
Jun. 5, 2024

§ 2052.153’s source at texas​.gov