83R9111 TJB-F
By: Hilderbran H.B. No. 3389
A BILL TO BE ENTITLED
AN ACT
relating to apportionment of the programming and subscription
revenue of direct-to-home satellite service providers 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 (h) to reads as follows:
(h) A direct-to-home satellite service provider shall
include in the numerator of the provider's apportionment factor
programming and subscription revenue only if the programming is
transmitted from a location within this state. In this subsection,
"programming and subscription revenue" means recurring charges
received from customers for basic and premium video, audio,
interactive, or other television programming. The term does not
include charges for the sale, rental, or use of satellite dishes,
set-top receivers, remote controls, or other related
non-transmission equipment.
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, 2014.