GAMES, AMUSEMENTS, AND ATHLETIC EXHIBITIONS
BOXING AND WRESTLING COMMISSION
285:14 Tax and Report.
I. Any promoter who sponsors a professional fighting sports competition under this chapter shall, within 72 hours after the competition file with the commission a written report. The report shall include the number of tickets sold, the amount of gross receipts and other facts as the commission may require.
II. The promoter also shall, at the same time, pay to the commission by certified check a tax of 5 percent of the gross receipts of paid admissions after deduction of any federal taxes.
Source. 1981, 457:1. 2008, 261:7, eff. June 26, 2008.