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Terms Used In Texas Occupations Code 2052.153

  • Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005

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 and 2052.152.