54-413. SIMULTANEOUS OR CLOSED-CIRCUIT TELECASTS — REPORT — TAX ON GROSS RECEIPTS. Every promoter who charges and receives an admission fee for exhibiting a simultaneous telecast of any live, current or spontaneous contest or exhibition on a closed-circuit telecast viewed within this state shall, within seventy-two (72) hours after such event, furnish to the commission a verified gross receipts report on a form which is supplied by the commission showing the number of tickets issued or sold, and the gross receipts therefor without any deductions whatsoever. Such promoter shall also at the same time pay to the commission a tax equal to five percent (5%) of such gross receipts paid for admission to the showing of the contest or exhibition. In no event, however, shall the tax be less than twenty-five dollars ($25.00). The tax shall apply uniformly at the same rate to all persons subject to the tax.
History:
[(54-413) 54-410, added 1992, ch. 229, sec. 2, p. 683; am. and redesig. 2004, ch. 385, sec. 13, p. 1157; am. 2007, ch. 149, sec. 10, p. 453; am. 2010, ch. 311, sec. 6, p. 837.]
Structure Idaho Code
Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES
Chapter 4 - STATE ATHLETIC COMMISSION
Section 54-401 - STATE ATHLETIC COMMISSION.
Section 54-403 - AGENTS, EMPLOYEES AND INSPECTORS.
Section 54-404 - RECORDS — OATHS — COMPULSORY PROCESS.
Section 54-407 - TIME BETWEEN BOXING CONTESTS.
Section 54-408 - PROMOTERS — BOND OR OTHER SECURITY — MEDICAL INSURANCE.
Section 54-409 - CONSIDERATIONS BEFORE ISSUANCE OF LICENSE OR SANCTIONING PERMIT.
Section 54-410 - ISSUANCE OF A LICENSE OR SANCTIONING PERMIT.
Section 54-411 - STATEMENT AND REPORT OF EVENT — TAX ON GROSS RECEIPTS.
Section 54-413 - SIMULTANEOUS OR CLOSED-CIRCUIT TELECASTS — REPORT — TAX ON GROSS RECEIPTS.
Section 54-414 - BOXING ROUNDS AND BOUTS LIMITED.
Section 54-415 - PHYSICIAN’S ATTENDANCE — EXAMINATION OF COMBATANTS.
Section 54-416 - ANNUAL LICENSES — FEES — REVOCATION.
Section 54-418 - VIOLATION OF RULES — SHAM CONTESTS OR EXHIBITIONS — PENALTIES.
Section 54-420 - PROHIBITIONS — PENALTIES — INJUNCTIONS.