Vermont § 6013 Tax on professional boxing contests

Vermont Statutes

§ 6013 — Tax on professional boxing contests

Vermont § 6013

Title 26Title 26: Professions and Occupations

Ch. 109Chapter 109: Boxing and Mixed Martial Arts

This text of Vermont § 6013 (Tax on professional boxing contests) is published on Counsel Stack Legal Research, covering Vermont primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Vt. Stat. Ann. tit. 26, § 6013 (2026).

Text

Any person holding or conducting a professional boxing match shall notify the Director not less than five days in advance of the holding of the match, and after the match is concluded shall immediately pay to the Director a sum, designated as a gate tax, which shall be an amount equal to five percent of the gross receipts, exclusive of any federal tax thereon. Gate tax shall be deposited in the Professional Regulatory Fee Fund and used to carry out the provisions of this subchapter. Payments required by this section shall be accompanied by reports in the form required by the Director. All tickets of admission to a professional boxing match shall bear clearly the purchase price on the face of the ticket. (Added 1999, No. 133 (Adj. Sess.), § 37, eff. Jan. 1, 2001; amended 2021, No. 69, § 16(

Free access — add to your briefcase to read the full text and ask questions with AI

Any person holding or conducting a professional boxing match shall notify the Director not less than five days in advance of the holding of the match, and after the match is concluded shall immediately pay to the Director a sum, designated as a gate tax, which shall be an amount equal to five percent of the gross receipts, exclusive of any federal tax thereon. Gate tax shall be deposited in the Professional Regulatory Fee Fund and used to carry out the provisions of this subchapter. Payments required by this section shall be accompanied by reports in the form required by the Director. All tickets of admission to a professional boxing match shall bear clearly the purchase price on the face of the ticket. (Added 1999, No. 133 (Adj. Sess.), § 37, eff. Jan. 1, 2001; amended 2021, No. 69, § 16(b) (redesignated from 31 V.S.A. § 1113).)