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.
Official text of the Texas Occupations Code as published by the Texas Legislative Council.