HOUSE BILL NO. 490

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Bill Status



H0490...............................................by REVENUE AND TAXATION
STATE ATHLETIC COMMISSION - Amends existing law relating to the State
Athletic Commission to provide for use of certain moneys to promote and
support amateur boxing.

02/08    House intro - 1st rdg - to printing
02/11    Rpt prt - to Bus
02/15    Ref'd to Rev/Tax
02/19    Rpt out - rec d/p - to 2nd rdg
02/20    2nd rdg - to 3rd rdg
02/21    3rd rdg - PASSED - 68-1-1
      AYES -- Anderson, Andrus, Barrett, Bayer, Bedke, Bell, Bilbao, Black,
      Block, Boe, Bolz, Bowers, Brackett, Bradford, Chadderdon, Chavez,
      Chew, Clark, Collins, Crane, Durst, Eskridge, Hagedorn, Hart,
      Harwood, Henbest, Henderson, Jaquet, Killen, King, Kren, Labrador,
      Lake, LeFavour, Loertscher, Luker, Marriott, Mathews, Mortimer,
      Moyle, Nielsen, Nonini, Pasley-Stuart, Patrick, Pence, Raybould,
      Ringo, Roberts, Ruchti, Rusche, Sayler, Schaefer, Shepherd(02),
      Shepherd(08), Shirley, Shively, Smith(24), Smith(30)(Stanek),
      Snodgrass, Stevenson, Thayn, Thomas, Trail, Vander Woude, Wills,
      Wood(27), Wood(35), Mr. Speaker
      NAYS -- Bock
      Absent and excused -- McGeachin
    Floor Sponsor - Bolz
    Title apvd - to Senate
02/22    Senate intro - 1st rdg - to Loc Gov
02/28    Rpt out - rec d/p - to 2nd rdg
02/29    2nd rdg - to 3rd rdg
03/07    3rd rdg - PASSED - 32-0-3
      AYES -- Andreason, Bair, Bastian, Bilyeu, Burkett, Cameron, Coiner,
      Corder, Darrington, Davis, Fulcher, Geddes, Goedde, Hammond,
      Heinrich, Hill, Jorgenson, Kelly, Keough, Langhorst, Little, Lodge,
      Malepeai(Sagness), McGee, McKague, McKenzie, Pearce, Richardson,
      Schroeder, Stegner, Stennett, Werk
      NAYS -- None
      Absent and excused -- Broadsword, Gannon, Siddoway
    Floor Sponsor - Bilyeu
    Title apvd - to House
03/10    To enrol
03/11    Rpt enrol - Sp signed
03/12    Pres signed - To Governor
03/14    Governor signed
         Session Law Chapter 113
         Effective: 07/01/08

Bill Text




                                                                       
  ]]]]              LEGISLATURE OF THE STATE OF IDAHO             ]]]]
 Fifty-ninth Legislature                   Second Regular Session - 2008

                                                                       

                              IN THE HOUSE OF REPRESENTATIVES

                                     HOUSE BILL NO. 490

                             BY REVENUE AND TAXATION COMMITTEE

  1                                        AN ACT
  2    RELATING TO THE STATE ATHLETIC  COMMISSION;  AMENDING  SECTION  54-411,  IDAHO
  3        CODE, TO PROVIDE FOR THE USE OF CERTAIN MONEYS TO PROMOTE AND SUPPORT AMA-
  4        TEUR BOXING.

  5    Be It Enacted by the Legislature of the State of Idaho:

  6        SECTION  1.  That  Section  54-411, Idaho Code, be, and the same is hereby
  7    amended to read as follows:

  8        54-411.  STATEMENT AND REPORT OF EVENT -- TAX ON GROSS RECEIPTS.  (1)  Any
  9    promoter  as herein provided shall, within seven (7) days prior to the holding
 10    of any contest or exhibition, file with the  commission  a  statement  setting
 11    forth  the  name  of  each  contestant, his manager or managers and such other
 12    information as the  commission  may  require.  Participant  changes  within  a
 13    twenty-four  (24)  hour period regarding a wrestling exhibition may be allowed
 14    after notice to the commission, if the new participant holds a  valid  license
 15    under this chapter. Within seventy-two (72) hours after the termination of any
 16    contest  or exhibition the promoter shall file with the commission representa-
 17    tive a gross receipts report, duly verified  as  the  commission  may  require
 18    showing  the  number  of  tickets sold for such contest, the price charged for
 19    such tickets and the gross receipts thereof, and such other and further infor-
 20    mation as the commission may require. The promoter shall pay to the commission
 21    at the time of filing the above report a tax equal to five percent (5%) of the
 22    gross receipts for deposit by the commission.
 23        (2)  The number of complimentary tickets shall be limited to  two  percent
 24    (2%)  of  the total tickets sold per event location. All complimentary tickets
 25    exceeding this set amount shall be subject to taxation.
 26        (3)  Gross receipts reports signed under oath shall also include:
 27        (a)  The name of the promoter;
 28        (b)  The  boxing  contest,  boxing  exhibition  or  wrestling   exhibition
 29        sanctioning permit number;
 30        (c)  The promoter's business address and any license or sanctioning permit
 31        number required of such promoter by law;
 32        (d)  Gross receipts as specified by this section, during the period speci-
 33        fied by this section; and
 34        (e)  Such  further  information as the commission may require to enable it
 35        to compute correctly and collect the assessment levied  pursuant  to  this
 36        section.
 37        (4)  In  addition  to  the information required on gross receipts reports,
 38    the commission may request, and the promoter shall  furnish,  any  information
 39    deemed  necessary  for a correct computation of the assessment levied pursuant
 40    to this section.
 41        (5)  All levies pursuant to this section shall be collected by the commis-
 42    sion and shall be deposited in the state treasury to the credit of the occupa-
 43    tional licenses fund.

                                       2

  1        (6)  The moneys collected from the assessment levied pursuant to the  pro-
  2    visions  of  this section shall be in addition to all other revenues and funds
  3    received by the commission.
  4        (7)  The promoter shall compute and pay to  the  commission  the  required
  5    assessment  due.  If the payment of the assessment is not postmarked or deliv-
  6    ered to the commission as specified in subsection (1)  of  this  section,  the
  7    assessment shall be delinquent from such date.
  8        (8)  Of  the moneys collected by the commission pursuant to the tax autho-
  9    rized in subsection (1) of this section, up to five percent (5%) may  be  used
 10    by  the  commission  for  the  promotion and support of amateur boxing in this
 11    state.
 12        (9)  It shall be the duty of every  promoter  required  to  make  a  gross
 13    receipts report and pay any assessment pursuant to the provisions of this sec-
 14    tion  to  keep and preserve suitable records and documents which may be neces-
 15    sary to determine the amount of assessment due as will substantiate and  prove
 16    the accuracy of such reports. All such records shall be preserved for a period
 17    of  three  (3)  years, unless the commission, in writing, has authorized their
 18    destruction or disposal at an earlier date, and shall be open  to  examination
 19    at any time by the commission or by its authorized agents.

Statement of Purpose / Fiscal Impact



                       STATEMENT OF PURPOSE

                            RS 17638C1                           

     The purpose of this legislation is to provide funding
through the Athletic Commission for promotion of amateur boxing
in Idaho.  The legislation provides for up to 5% of the funds
already being collected by the Athletic Commission to be used for
amateur boxing promotion.  

    Last year, the Athletic Commission generated $56,576 in
revenue from ticket sales.  This would have provided $2,828.00
that could have been used for amateur boxing promotion.



                           FISCAL NOTE

     There is no fiscal impact to the General Fund.




                         
Contact
Name: Sen. Bilyeu 
Phone: 332-1389
Rep. Bolz



STATEMENT OF PURPOSE/FISCAL NOTE                         H 490