DM-0110
Dan Morales
Categories
Amusements
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Sports and Athletics
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Licenses, Certificates, and Permits
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Fees and Taxes
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Licenses, Certificates, and Permits
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Occupational and Professional Licenses
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Taxes and Taxation - State
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Telecommunications
,
Words and Phrases
Summary
Admission fee|Pay-per-view fees charged to subscribers of boxing match simulcast, gross receipts tax does not apply|Cable television company charging pay-per-view fee to subscribers to live boxing simulcast need not be licensed as boxing promoter; pay-per-view fees are not subject to three-percent gross receipts tax|Boxing promoter, cable television company charging pay-per-view fee for live simulcast of boxing match is not|Boxing match, gross receipts tax on admission fees to view does not apply to pay-per-view fees charged by cable television company to subscribers for live simulcast|Boxing match, cable television company charging pay-per-view fee for live simulcast of is not boxing promoter and is not subject to three-percent gross receipts tax
