§ 67.08.055. Simultaneous or closed circuit telecasts -- Report -- Tax on gross receipts
Every licensee who charges and receives an admission fee for exhibiting a simultaneous telecast of any live, current, or spontaneous boxing or sparring match, or wrestling exhibition or show on a closed circuit telecast viewed within this state shall, within seventy-two hours after such event, furnish to the department a verified written report on a form which is supplied by the department showing the number of tickets issued or sold, and the gross receipts therefor without any deductions whatsoever. Such licensee shall also, at the same time, pay to the department a tax equal to five percent of such gross receipts paid for admission to the showing of the contest, match or exhibition. In no event, however, shall the tax be less than twenty-five dollars. The tax shall apply uniformly at the same rate to all persons subject to the tax. Such receipts shall be immediately paid by the department into the general fund of the state.
[1993 c 278 § 16; 1989 c 127 § 15; 1975-'76 2nd ex.s. c 48 § 5.]
Sections: Previous 67.08.007 67.08.010 67.08.015 67.08.017 67.08.030 67.08.040 67.08.050 67.08.055 67.08.060 67.08.080 67.08.090 67.08.100 67.08.105 67.08.110 67.08.130 NextLast modified: April 7, 2009