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This entry was published on 2016-10-07
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SECTION 451
Definitions
Tax (TAX) CHAPTER 60, ARTICLE 19
§ 451. Definitions. For purposes of this article, the term:

1. "Gross receipts from ticket sales" shall mean the total gross
receipts of every person from the sale of tickets to any authorized
combative sport held in this state, and without any deduction whatsoever
for commissions, brokerage, distribution fees, advertising or any other
expenses, charges and recoupments in respect thereto.

2. "Gross receipts from broadcasting rights" shall mean the total
gross receipts of every person from the sale, lease or other
exploitation of broadcasting, television and motion picture rights of
such match or exhibition held in this state, to the extent only,
however, that such price shall be attributable to transmissions and
presentations received or exhibited in this state, and without any
deductions whatsoever for commissions, brokerage, distribution fees,
advertising or any other expenses, charges and recoupments in respect
thereto.

3. "Person" includes a corporation, association, club, company,
partnership, limited liability company, estate, trust, liquidator,
fiduciary or other entity or individual liable for the tax imposed by
this article or under a duty to perform an act under this article.

4. "Authorized combative sport" shall mean any combative sport
authorized pursuant to section one thousand one of the general business
law.