§20–202.

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

    (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)    advertising space:

            (i)    in any newspaper, magazine, periodical, program, directory, or other printed matter published in the State; or

            (ii)    on any billboard, structure, vehicle, or airborne device located in the State; or

        (2)    advertising time on or in connection with any radio or television broadcast originating in the State.