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Assembly Bill A9178

2009-2010 Legislative Session

Relates to increasing the boxing and wrestling exhibitions tax

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Archive: Last Bill Status - In Assembly Committee

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2009-A9178 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd ยง452, Tax L

2009-A9178 (ACTIVE) - Summary

Relates to increasing the boxing and wrestling exhibitions tax from three percent to five and three-quarters percent.

2009-A9178 (ACTIVE) - Sponsor Memo

2009-A9178 (ACTIVE) - Bill Text download pdf 

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  9178

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                            October 13, 2009
                               ___________

Introduced by M. of A. BENJAMIN -- read once and referred to the Commit-
  tee on Ways and Means

AN  ACT  to  amend the tax law, in relation to increasing the boxing and
  wrestling exhibitions tax

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1. Subdivisions (a) and (b) of section 452 of the tax law, as
added by section 2 of part F of chapter 407 of the  laws  of  1999,  are
amended to read as follows:
  (a)  [three]  FIVE  AND  THREE-QUARTERS percent of gross receipts from
ticket sales[, except that in no event shall the  tax  imposed  by  this
subdivision exceed fifty thousand dollars for any match or exhibition];
  (b)  [three]  FIVE  AND  THREE-QUARTERS percent of gross receipts from
broadcasting rights[, except that in no event shall the tax  imposed  by
this  subdivision exceed fifty thousand dollars for any match or exhibi-
tion].
  S 2. This act shall take effect November 1, 2009, and shall  apply  to
gross  receipts  from  boxing, sparring or wrestling matches and exhibi-
tions held on or after that date.





 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD14679-01-9

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