43-209. Collection of tax on income of
professional athletes earned in this state; separate accounting for
tax revenue from professional football; definition
A. The department shall adopt and enforce rules for the collection of tax under
this title on the income earned for services rendered in this state by professional
athletes and employees of professional sport franchise organizations.
B. On or before December 31 of each year each professional football franchise
organization that is domiciled in this state shall provide to the department the federal
taxpayer identification number, assigned pursuant to section 6109 of the internal revenue
code, for each resident and nonresident employee of the organization who rendered
services in this state for the organization during the calendar year. Unless due to
reasonable cause and not due to wilful neglect, a professional football franchise
organization that fails to provide taxpayer identification numbers pursuant to this
subsection shall pay a civil penalty of five dollars for each such number.
C. For purposes of section 42-1116, subsection C, on or before March 31 of each year
the department shall separately account for and report to the state treasurer as a single
aggregate amount the total net revenues collected during the preceding calendar year from
the imposition of tax under this title on the income from all sources of:
1. Any professional football franchise organization that is domiciled in this
state.
2. Resident and nonresident employees of any professional football franchise
organization that is domiciled in this state. For reporting purposes under this
subsection, the department shall include all income reported on joint returns, regardless
of the spouse to whom it is attributable, and the income of an employee's spouse that is
reported on a separate return.
D. For purposes of this section, "professional football franchise organization"
means an organization that has the right to field a team for participation in
professional football contests scheduled by a nationwide league during a regular season
held in the months of September through December each year.
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