N.Y. Boxing, Sparring and Wrestling Ch. 912/20 § 29: Notice of contest or exhibition; collection of tax

* § 29. Notice of contest or exhibition; collection of tax. 1. Every

individual, corporation, association or club holding any professional or

amateur boxing, sparring or professional wrestling match or exhibition,

for which an admission fee is charged or received, shall notify the

athletic commission ten days in advance of the holding of such contest.

All tickets of admission to any such boxing, sparring or professional

wrestling match or exhibition shall be procured from a printer duly

authorized by the state athletic commission to print such tickets and

shall bear clearly upon the face thereof the purchase price and location

of same. Any individual, corporation, association or club failing to

fully comply with this section shall be subject to a penalty of fifty

dollars to be collected by and paid to the department of state. Any

individual, corporation, association or club is prohibited from

operating any shows or exhibitions until all penalties due pursuant to

this section and taxes, interest and penalties due pursuant to article

nineteen of the tax law have been paid.

2. Pursuant to direction by the commissioner of taxation and finance,

employees or officers of the athletic commission shall act as agents of

the commissioner of taxation and finance to collect the tax imposed by

article nineteen of the tax law. The athletic commission shall provide

the commissioner of taxation and finance with such information and

technical assistance as may be necessary for the proper administration

of such tax.

* NB Repealed September 1, 2016