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

2. (b) 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. (1) advertising space:

      1. (i) in any newspaper, magazine, periodical, program, directory, or other printed matter published in the State; or
      2. (ii) on any billboard, structure, vehicle, or airborne device located in the State; or
   2. (2) advertising time on or in connection with any radio or television broadcast originating in the State.

Added by Acts 2013, c. 119, § 2, eff. Oct. 1, 2013.