Section 20-202 - Gross receipts tax on advertising space and time prohibited(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.Revised and recodified by 2013 Md. Laws, Ch. 119,Sec. 2, eff. 10/1/2013.