Idaho § 54-413 SIMULTANEOUS OR CLOSED-CIRCUIT TELECASTS — REPORT — TAX ON GROSS RECEIPTS

Idaho Statutes

§ 54-413 — SIMULTANEOUS OR CLOSED-CIRCUIT TELECASTS — REPORT — TAX ON GROSS RECEIPTS

Idaho § 54-413

Title 54PROFESSIONS, VOCATIONS, AND BUSINESSES

Ch. 4STATE ATHLETIC COMMISSION

This text of Idaho § 54-413 (SIMULTANEOUS OR CLOSED-CIRCUIT TELECASTS — REPORT — TAX ON GROSS RECEIPTS) is published on Counsel Stack Legal Research, covering Idaho primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Idaho Code § 54-413 (2026).

Text

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 pe

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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.

Legislative 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.]