Sports subscriptions cannot be canceled, transferred, refunded, or credited (in part or in whole) after the season starts. To receive sports programming, a DIRECTV subscription is required and all DIRECTV Receivers must be continuously connected to the same land-based phone line. Sports subscriptions automatically continue each year at a special renewal rate, provided DIRECTV carries these services, unless subscriber calls to cancel prior to the start of the season. Commercial locations require an appropriate license agreement. Commercial signal theft is subject to civil and criminal penalties. Subscriptions subject to applicable sales tax.