State Codes and Statutes

Statutes > New-york > Tax > Article-19 > 452

§ 452. Imposition of tax. 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 subdivision 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 subdivision exceed fifty  thousand dollars for any match or exhibition.

State Codes and Statutes

Statutes > New-york > Tax > Article-19 > 452

§ 452. Imposition of tax. 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 subdivision 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 subdivision exceed fifty  thousand dollars for any match or exhibition.

State Codes and Statutes

State Codes and Statutes

Statutes > New-york > Tax > Article-19 > 452

§ 452. Imposition of tax. 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 subdivision 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 subdivision exceed fifty  thousand dollars for any match or exhibition.