83R25423 E
By: Hilderbran H.B. No. 2145
Substitute the following for H.B. No. 2145:
By: Hilderbran C.S.H.B. No. 2145
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.