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This entry was published on 2016-10-07
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SECTION 452
Imposition of tax
Tax (TAX) CHAPTER 60, ARTICLE 19
§ 452. Imposition of tax. 1. On and after October first, nineteen
hundred ninety-nine, a tax is hereby imposed and shall be paid upon the
gross receipts of every person holding any professional or amateur
boxing, sparring or wrestling match or exhibition in this state. Such
tax shall be imposed on such gross receipts, exclusive of any federal
taxes, as follows:

(a) three percent of gross receipts from ticket sales, except that in
no event shall the tax imposed by this paragraph exceed fifty thousand
dollars for any match or exhibition;

(b) three percent of gross receipts from broadcasting rights, except
that in no event shall the tax imposed by this paragraph exceed fifty
thousand dollars for any match or exhibition.

2. On and after the effective date of this subdivision, a tax is
hereby imposed and shall be paid upon the gross receipts of every person
holding any authorized combative sport in this state, other than any
professional or amateur boxing, sparring or wrestling exhibition or
match, exclusive of any federal taxes as follows:

(a) eight and one-half percent of gross receipts from ticket sales;
and

(b) three percent of the sum of (i) gross receipts from broadcasting
rights, and (ii) gross receipts from digital streaming over the
internet, except that in no event shall such tax imposed pursuant to
this paragraph exceed fifty thousand dollars for any match or
exhibition.