State Codes and Statutes

Statutes > Alabama > Title41 > Chapter9 > 41-9-96

Section 41-9-96

Collection of boxing, sparring and wrestling license and permit fees or taxes by Commissioner of Revenue Department; distribution of proceeds.

(a) The Commissioner of the Revenue Department, hereinafter called "commissioner," shall have full power and authority and it shall be his duty, to collect:

(1) A fee of $1.00 for every permit or license to hold a boxing, sparring or wrestling match or exhibition;

(2) A reasonable fee, to be fixed by the commissioner, not to exceed $500.00 for each annual license or permit issued to a promoter;

(3) One hundred and fifty dollars for each annual license or permit issued to a matchmaker;

(4) Twenty dollars for each annual license or permit issued to a wrestler, manager or boxer; and

(5) Five dollars for each annual license or permit issued to a referee, judge, ticket seller, announcer, trainer, second, medical examiner, ticket taker, director or timekeeper.

(b) Nothing in this section shall be construed as permitting, authorizing or enjoining the commissioner, or his authorized agent, to collect any license, permit fee or tax for any amateur boxing, sparring or wrestling matches or exhibitions held under the auspices of educational institutions when the proceeds of such are to be used to foster, aid or abet programs of education in the State of Alabama, or when the same are held under the auspices, rules and regulations of any national amateur athletic association or union, but no exemption from license, permit fee, tax or charges shall be granted to any person, group of persons or organization for such amateur boxing, sparring or wrestling matches or exhibitions when the proceeds or any part thereof are for personal or private gain.

(c) After first paying all operating expenses incurred in the collection of such fees, licenses and taxes, and all operational expenses of the State Athletic Commission, the commissioner shall distribute, on or before January 15 of each year, all proceeds and moneys received therefrom as follows:

(1) One-half to the State General Fund; and

(2) One-half to the American Legion, department of Alabama, for use in their programs in service to the people of the State of Alabama.

(Acts 1939, No. 489, p. 703; Code 1940, T. 55, §348; Acts 1965, 2nd Ex. Sess., No. 128, p. 180; Acts 1973, No. 1241, p. 2088, §2; Acts 1980, p. 171, No. 80-121, §4; Acts 1982, No. 82-558, §1.)

State Codes and Statutes

Statutes > Alabama > Title41 > Chapter9 > 41-9-96

Section 41-9-96

Collection of boxing, sparring and wrestling license and permit fees or taxes by Commissioner of Revenue Department; distribution of proceeds.

(a) The Commissioner of the Revenue Department, hereinafter called "commissioner," shall have full power and authority and it shall be his duty, to collect:

(1) A fee of $1.00 for every permit or license to hold a boxing, sparring or wrestling match or exhibition;

(2) A reasonable fee, to be fixed by the commissioner, not to exceed $500.00 for each annual license or permit issued to a promoter;

(3) One hundred and fifty dollars for each annual license or permit issued to a matchmaker;

(4) Twenty dollars for each annual license or permit issued to a wrestler, manager or boxer; and

(5) Five dollars for each annual license or permit issued to a referee, judge, ticket seller, announcer, trainer, second, medical examiner, ticket taker, director or timekeeper.

(b) Nothing in this section shall be construed as permitting, authorizing or enjoining the commissioner, or his authorized agent, to collect any license, permit fee or tax for any amateur boxing, sparring or wrestling matches or exhibitions held under the auspices of educational institutions when the proceeds of such are to be used to foster, aid or abet programs of education in the State of Alabama, or when the same are held under the auspices, rules and regulations of any national amateur athletic association or union, but no exemption from license, permit fee, tax or charges shall be granted to any person, group of persons or organization for such amateur boxing, sparring or wrestling matches or exhibitions when the proceeds or any part thereof are for personal or private gain.

(c) After first paying all operating expenses incurred in the collection of such fees, licenses and taxes, and all operational expenses of the State Athletic Commission, the commissioner shall distribute, on or before January 15 of each year, all proceeds and moneys received therefrom as follows:

(1) One-half to the State General Fund; and

(2) One-half to the American Legion, department of Alabama, for use in their programs in service to the people of the State of Alabama.

(Acts 1939, No. 489, p. 703; Code 1940, T. 55, §348; Acts 1965, 2nd Ex. Sess., No. 128, p. 180; Acts 1973, No. 1241, p. 2088, §2; Acts 1980, p. 171, No. 80-121, §4; Acts 1982, No. 82-558, §1.)

State Codes and Statutes

State Codes and Statutes

Statutes > Alabama > Title41 > Chapter9 > 41-9-96

Section 41-9-96

Collection of boxing, sparring and wrestling license and permit fees or taxes by Commissioner of Revenue Department; distribution of proceeds.

(a) The Commissioner of the Revenue Department, hereinafter called "commissioner," shall have full power and authority and it shall be his duty, to collect:

(1) A fee of $1.00 for every permit or license to hold a boxing, sparring or wrestling match or exhibition;

(2) A reasonable fee, to be fixed by the commissioner, not to exceed $500.00 for each annual license or permit issued to a promoter;

(3) One hundred and fifty dollars for each annual license or permit issued to a matchmaker;

(4) Twenty dollars for each annual license or permit issued to a wrestler, manager or boxer; and

(5) Five dollars for each annual license or permit issued to a referee, judge, ticket seller, announcer, trainer, second, medical examiner, ticket taker, director or timekeeper.

(b) Nothing in this section shall be construed as permitting, authorizing or enjoining the commissioner, or his authorized agent, to collect any license, permit fee or tax for any amateur boxing, sparring or wrestling matches or exhibitions held under the auspices of educational institutions when the proceeds of such are to be used to foster, aid or abet programs of education in the State of Alabama, or when the same are held under the auspices, rules and regulations of any national amateur athletic association or union, but no exemption from license, permit fee, tax or charges shall be granted to any person, group of persons or organization for such amateur boxing, sparring or wrestling matches or exhibitions when the proceeds or any part thereof are for personal or private gain.

(c) After first paying all operating expenses incurred in the collection of such fees, licenses and taxes, and all operational expenses of the State Athletic Commission, the commissioner shall distribute, on or before January 15 of each year, all proceeds and moneys received therefrom as follows:

(1) One-half to the State General Fund; and

(2) One-half to the American Legion, department of Alabama, for use in their programs in service to the people of the State of Alabama.

(Acts 1939, No. 489, p. 703; Code 1940, T. 55, §348; Acts 1965, 2nd Ex. Sess., No. 128, p. 180; Acts 1973, No. 1241, p. 2088, §2; Acts 1980, p. 171, No. 80-121, §4; Acts 1982, No. 82-558, §1.)