Sec. 161.123.  ADVERTISING FEE.  (a)  A purchaser of advertising is liable for and shall remit to the comptroller a fee that is 10 percent of the gross sales price of any outdoor advertising of cigarettes and tobacco products in this state.
(b)  The comptroller shall collect the fee as provided in this section.
(c)  The liability for the payment of fees under this section may not be nullified by contract.
(d)  The comptroller shall establish by rule the periods for collection of the fees and the methods of payment and shall adopt other rules necessary to administer and enforce this section.
(e)  In this section, "gross sales price" means the sum of:
(1)  production costs;
(2)  media cost;  and
(3)  cost of sales or commissions paid to an agency or broker.
Added by Acts 1997, 75th Leg., ch. 671, Sec. 2.01, eff. Sept. 1, 1997.
Amended by: 
Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 5, eff. September 1, 2021.