Legislation
SECTION 29
Notice of contest or exhibition; collection of tax
Boxing, Sparring and Wrestling Ch. 912/20 (BSW) CHAPTER ROOT
* § 29. Notice of contest or exhibition; collection of tax. 1. Every
individual, corporation, association or club holding any professional or
amateur boxing, sparring or professional wrestling match or exhibition,
for which an admission fee is charged or received, shall notify the
athletic commission ten days in advance of the holding of such contest.
All tickets of admission to any such boxing, sparring or professional
wrestling match or exhibition shall be procured from a printer duly
authorized by the state athletic commission to print such tickets and
shall bear clearly upon the face thereof the purchase price and location
of same. Any individual, corporation, association or club failing to
fully comply with this section shall be subject to a penalty of fifty
dollars to be collected by and paid to the department of state. Any
individual, corporation, association or club is prohibited from
operating any shows or exhibitions until all penalties due pursuant to
this section and taxes, interest and penalties due pursuant to article
nineteen of the tax law have been paid.
2. Pursuant to direction by the commissioner of taxation and finance,
employees or officers of the athletic commission shall act as agents of
the commissioner of taxation and finance to collect the tax imposed by
article nineteen of the tax law. The athletic commission shall provide
the commissioner of taxation and finance with such information and
technical assistance as may be necessary for the proper administration
of such tax.
* NB Repealed September 1, 2016
individual, corporation, association or club holding any professional or
amateur boxing, sparring or professional wrestling match or exhibition,
for which an admission fee is charged or received, shall notify the
athletic commission ten days in advance of the holding of such contest.
All tickets of admission to any such boxing, sparring or professional
wrestling match or exhibition shall be procured from a printer duly
authorized by the state athletic commission to print such tickets and
shall bear clearly upon the face thereof the purchase price and location
of same. Any individual, corporation, association or club failing to
fully comply with this section shall be subject to a penalty of fifty
dollars to be collected by and paid to the department of state. Any
individual, corporation, association or club is prohibited from
operating any shows or exhibitions until all penalties due pursuant to
this section and taxes, interest and penalties due pursuant to article
nineteen of the tax law have been paid.
2. Pursuant to direction by the commissioner of taxation and finance,
employees or officers of the athletic commission shall act as agents of
the commissioner of taxation and finance to collect the tax imposed by
article nineteen of the tax law. The athletic commission shall provide
the commissioner of taxation and finance with such information and
technical assistance as may be necessary for the proper administration
of such tax.
* NB Repealed September 1, 2016