TITLE XXIV GAMES, AMUSEMENTS, AND ATHLETIC EXHIBITIONS
CHAPTER 285 BOXING AND WRESTLING COMMISSION
Section 285:14
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 office of professional licensure and certification by certified check a tax of 5 percent of the gross receipts of paid admissions after deduction of any federal taxes. Payments made pursuant to this section shall be deposited into a dedicated fund, which shall lapse annually at the close of each fiscal year to the general fund.