Bill Text: TX HB3389 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Relating to apportionment of the programming and subscription revenue of direct-to-home satellite service providers under the franchise tax.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2013-03-19 - Referred to Ways & Means [HB3389 Detail]
Download: Texas-2013-HB3389-Introduced.html
| 83R9111 TJB-F | ||
| By: Hilderbran | H.B. No. 3389 | |
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| 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. | ||
