A political subdivision of this State that, at any time, has the
power to impose and collect a gross receipts tax may not thereby be
construed to have the power to impose and may not impose a gross
receipts tax on the gross receipts of any person that are received from
a sale of:
    (1)   Space used for advertising:
      (i)   In any newspapers, magazines, periodicals, programs, directories, and
other printed matter published in this State; or
      (ii)   On any billboard, structure, vehicle, or airborne device located in
this State; or
    (2)   Time used for advertising on or in connection with any radio or
television broadcast originating in this
State.
|