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H0151...............................................by REVENUE AND TAXATION PAY-PER-VIEW BROADCAST RIGHTS - Amends, repeals and adds to existing law relating to the Idaho Athletic Commission to require application for a sanctioning permit; to impose a tax on sales of pay-per-view broadcast rights; to enumerate contents of a closed-circuit telecast permit application and time of filing a permit; to govern telecast promoters; to require a license and enumerate contents of the license application; to impose a gross receipts tax; to provide for payment; and to provide penalties. 02/10 House intro - 1st rdg - to printing 02/11 Rpt prt - to Rev/Tax
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]] Fifty-eighth Legislature First Regular Session - 2005 IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 151 BY REVENUE AND TAXATION COMMITTEE 1 AN ACT 2 RELATING TO THE IDAHO ATHLETIC COMMISSION; AMENDING SECTION 54-402, IDAHO 3 CODE, TO FURTHER DEFINE TERMS AND TO MAKE TECHNICAL CORRECTIONS; AMENDING 4 SECTION 54-411, IDAHO CODE, TO REQUIRE APPLICATION FOR A SANCTIONING PER- 5 MIT AND TO IMPOSE A TAX ON SALES OF PAY-PER-VIEW BROADCAST RIGHTS; REPEAL- 6 ING SECTION 54-413, IDAHO CODE; AMENDING CHAPTER 4, TITLE 54, IDAHO CODE, 7 BY THE ADDITION OF A NEW SECTION 54-413, IDAHO CODE, TO ENUMERATE CONTENTS 8 OF A PERMIT APPLICATION AND TIME OF FILING A PERMIT; AND AMENDING CHAPTER 9 4, TITLE 54, IDAHO CODE, BY THE ADDITION OF A NEW SECTION 54-413A, IDAHO 10 CODE, TO GOVERN TELECAST PROMOTERS, TO REQUIRE A LICENSEE TO REPORT AND TO 11 PAY AN ASSESSMENT AND TO PROVIDE PENALTIES. 12 Be It Enacted by the Legislature of the State of Idaho: 13 SECTION 1. That Section 54-402, Idaho Code, be, and the same is hereby 14 amended to read as follows: 15 54-402. DEFINITIONS. (1)The terms used in this chapter have the follow-16 ingmeanings :set forth below. To the extent the commission deems pertinent, 17 any specialized term not otherwise defined in this chapter may be defined by 18 rule. 19 ( a1) "Amateur" means an individual who has never been a professional 20 boxer or professional wrestler, as defined in this chapter, as well as an 21 individual who has never received nor competed for any purse or other article 22 of value, either for participating in any boxing contest or exhibition or for 23 the expenses of training therefor, other than a noncash prize which does not 24 exceed fifty dollars ($50.00) in value. 25 ( b2) "Applicant" means any individual, club, association, corporation, 26 partnership, trust or other business entity which submits an application to 27 the athletic commission for a license or permit pursuant to this chapter. 28 ( c3) "Booking agent" means persons who act as bookers, agents, agencies 29 and representatives who secure engagements and contracts for boxers. 30 ( d4) "Boxing" means the pugilistic act of attack and defense with the 31 fists, practiced as a sport. The term includes all variations of the sport 32 permitting or using other parts of the human body to deliver blows upon an 33 opponent including, but not limited to, the foot, knee, leg, elbow or head. 34 "Boxing" includes, but is not limited to, kickboxing and martial arts but does 35 not include professional wrestling. 36 ( e5) "Broadcast" means any audio or visual transmission sent by any means 37 of signal within, into, or from this state, whether live or taped or time 38 delayed, and includes any replays thereof. 39 (6) "Cable system operator" means any person who makes available or pro- 40 vides customers a closed-circuit telecast which is pay-per-view, including any 41 person who does so as a direct broadcast satellite provider or other multi- 42 channel video service provider. 43 (7) "Cable television system" means a broadcast system that transmits a 2 1 television signal for delivery to an end user who is required to pay for the 2 right to receive the transmission. This includes, but is not limited to, sig- 3 nal transmission via cable, microwave and broadcast satellite. 4 (8) "Cable telecast" means a broadcast over a cable television system. 5 ( f9) "Closed-circuit telecast" means any telecast of professional boxing6 contests, professional boxing exhibitions or professional wrestling exhibi-7 tionswhich is not intended to be available for viewing without the payment of 8 a fee, collected or based upon each telecast viewed, or for the privilege of 9 viewing the telecast, including pay-per-view telecasts. 10 ( g10) "Club" means an incorporated or unincorporated association or body 11 of individuals voluntarily united and acting together for some common or spe- 12 cial purpose. 13 ( h11) "College" and/or "univerity""university" means: 14 ( ia) An educational institution of higher learning that typically grants 15 associate's, bachelor's, master's or doctorate degrees; 16 ( iib) A division or school of a university; and 17 ( iiic) As used in this chapter, also includes educational institutions 18 known as junior colleges, community colleges and professional-technical 19 schools. 20 ( i12) "Commission" means the state athletic commission. 21 ( j13) "Commissioner" means the state athletic commissioner. 22 ( k14) "Contest" means a match in which the participants strive earnestly 23 in good faith to win. 24 ( l15) "Contestant" means an individual who takes part as a competitor in a 25 boxing contest, boxing exhibition or wrestling exhibition. 26 ( m16) "Corner person" means, but shall not be limited to, a trainer, a 27 second, or any other individual who attends the contestant during a match. 28 ( n17) "Exhibition" means an engagement in which the participants show or 29 display their skill without necessarily striving to win, such as a wrestling 30 match between professional wrestlers or boxing match where contestants are 31 sparring. 32 (18) "In-home pay-per-view telecast" means a closed-circuit telecast that 33 is sold for viewing at a residence and where no separate fee is charged to 34 individual viewers by the subscriber, or any other person, for the right to 35 view the telecast. 36 ( o19) "Judge" means an individual other than a referee who shall have a 37 vote in determining the winner of any contest. 38 ( p20) "Kickboxing" means any form of competitive pugilistic professional39 contest or professionalexhibition in which blows are delivered with the hand 40 and any part of the foot. 41 ( q21) "License" means a certificate issued by the commission to partici- 42 pants of sanctioned professional contests and exhibitions or amateur contests 43 and exhibitions which are not exempt from regulation under section 54-406(2), 44 Idaho Code, which is required for participation in such events. 45 ( r22) "Licensee" means a person who has been issued a license by the com- 46 mission. 47 ( s23) "Manager" means a person who controls or administers the affairs of 48 any professional contestant. The term "manager" includes a person acting as a 49 booking agent or a person acting as the representative of a manager. 50 ( t24) "Martial arts" means any form of karate, kung fu, tae kwon-dokwon 51 do, sumo, judo or any other system or form of combat or self-defense art. 52 ( u25) "Matchmaker" means a person who brings together or induces profes-53 sional boxing or wrestlingcontestants to participate in a boxing contest s, 54 boxing exhibition or professional wrestling exhibition s, which is not exempt 55 from regulation pursuant to section 54-406(2), Idaho Code, or a person who 3 1 arranges professionalsuch contests or professionalexhibitions. 2 ( v26) "Participant" means any person who is required by this chapter to be 3 licensed by the commission in connection with taking part in or being associ- 4 ated with a boxing contest, boxing exhibition or wrestling exhibition. 5 (27) "Pay-per-view" means a closed-circuit telecast made available by a 6 cable system operator, which is not intended to be available for viewing with- 7 out the payment of a fee, collected for or based upon each event viewed, for 8 the privilege of viewing the telecast. 9 ( w28) "Person" means any individual, partnership, limited liability com- 10 pany, club, association, corporation, organization, secondary school, college, 11 university, trust or other legal entity. 12 ( x29) "Physician" means an individual licensed under the laws of this 13 state to engage in the general practice of medicine or osteopathic medicine. 14 ( y30) "Professional boxer" means an individual eighteen (18) years of age 15 or older who participates as a contestant in a boxing event for money, prizes, 16 or purses, or who teaches, instructs, or assists in the practice of boxing or 17 sparring as a means of obtaining pecuniary gain. 18 ( z31) "Professional contest and professional exhibition" means any boxing 19 match or wrestling exhibition conducted within this state involving profes- 20 sional boxing or wrestling contestants. 21 ( aa32) "Professional wrestler" means an individual eighteen (18) years of 22 age or older who participates as a contestant in a wrestling exhibition for 23 money, prizes, or purses, or who teaches, instructs, or assists in wrestling 24 exhibitions as a means of obtaining pecuniary gain. 25 ( bb33) "Professional wrestling" means an activity, other than boxing, in 26 which contestants struggle hand-to-hand primarily for the purpose of providing 27 entertainment to spectators and which does not comprise a bona fide athletic 28 contest or competition. 29 ( cc34) "Promoter" means any person including an owner, officer, partner, 30 member, director, employee or shareholder thereof, who produces, arranges or 31 stages any professional wrestling exhibition, any professionalboxing contest 32 or boxing exhibition , or any amateur boxing contest or exhibitionwhich is not 33 exempt from regulation pursuant to section 54-406(2), Idaho Code. 34 ( dd35) "Pugilistic" means an act related to the skill or practice of 35 fighting with the fists. 36 ( ee36) "Purse" means the financial guarantee or any other remuneration or 37 thing of value for which a person participates in a professional boxing con- 38 test, professional boxing exhibition or professional wrestling exhibition. 39 ( ff37) "Ring official" means any individual who performs an official func- 40 tion during the progress of a regulated boxing contest or a regulated boxing 41 or wrestling exhibition including, but not limited to, timekeepers, judges, 42 referees and attending physicians. 43 ( gg38) "Sanctioning permit" means a license issued by the commission to a 44 promoter whichthat authorizes the holding of boxing contests, boxing exhibi- 45 tions or professional wrestling exhibitions. 46 ( hh39) "Secondary school" shall mean a school whichthat, for operational 47 purposes, is organized and administered on the basis of grades seven (7) 48 through twelve (12), inclusive, or any combination thereof. 49 ( ii40) "Sparring" means to engage in a form of boxing with jabbing or 50 feinting movements, and the exchange of few heavy blows, such as occurs in a 51 practice or exhibition boxing match. 52 (41) "Telecast promoter" means any promoter who shows or causes to be 53 shown in this state a closed-circuit telecast of any boxing contest, boxing 54 exhibition or professional wrestling exhibition, which is not exempt from reg- 55 ulation pursuant to section 54-406(2), Idaho Code, whether or not the telecast 4 1 or event originates in this state. "Telecast promoter" shall not include a 2 cable system operator. 3 ( jj42) "Trainer" means an individual who assists, coaches or instructs any 4 boxer or wrestler with respect to physical conditioning, strategy, techniques 5 or preparation for competition in boxing contests, boxing exhibitions or pro- 6 fessional wrestling exhibitions which are not exempt from regulation pursuant 7 to section 54-406(2), Idaho Code. 8 (2) To the extent the commission deems pertinent, any specialized term9 not otherwise defined in this chapter may be defined by rule.10 SECTION 2. That Section 54-411, Idaho Code, be, and the same is hereby 11 amended to read as follows: 12 54-411. STATEMENTPROMOTER'S AND GROSS RECEIPTS REPORTS OF EVENT-- TAX 13 ON GROSS RECEIPTS. (1) Any promoter as herein provided shall, within seven (7)14 of a boxing contest, boxing exhibition, or professional wrestling exhibition 15 that will take place in Idaho, which is not exempt from regulation pursuant to 16 section 54-406(2), Idaho Code, must file a promoter's sanctioning permit 17 application with the commission at least thirty (30) days prior to the holding 18 of any boxing contest or exhibition, file with the commission a statement set-19 tingthe event. The promoter's sanctioning permit application shall set forth 20 the location, time and date of the event; the name of each contestant ,and his 21 manager or managers; and such other information as the commission may require. 22 Any promoter shall, within seven (7) days before holding any wrestling exhibi-23 tion, file with the commission a statement setting forth the name of each con-24 testant, his manager or managers and such other information as the commission25 may require.Participant changes within a twenty-four (24) hour period regard-26 ing a wrestling exhibitionmay only be allowed after notice tomade with the 27 approval of the commission , if the new participant holds a valid license under28 this chapter. Within seventy-two (72) hours after the termination of any con-29 test or exhibition the promoter shall file with the designated commission rep-30 resentative a gross receipts report, duly verified as the commission may31 require showing the number of tickets sold for such contest, the price charged32 for such tickets and the gross receipts thereof, and such other and further33 information as the commission may require. The promoter shall pay to the com-34 mission at the time of filing the above report a tax equal to five percent35 (5%) of the gross receipts for deposit by the commission. 36 (2) In addition to the payment of any other fees and moneys due pursuant 37 to the provisions of this chapter and the rules of the commission, an assess- 38 ment in an amount equal to five percent (5%) of the total gross receipts of 39 any boxing contest, boxing exhibition, or professional wrestling exhibition, 40 which is not exempt from regulation pursuant to section 54-406(2), Idaho Code, 41 exclusive of any federal ad valorem tax or property tax imposed by any politi- 42 cal subdivision of this state, shall be hereby levied and shall be remitted by 43 every promoter to the commission. 44 (3) For the purposes of this section, total gross receipts of every pro- 45 moter of a regulated event taking place in Idaho shall include: 46 (a) The gross price charged by the promoter for the sale, lease or other 47 use of broadcasting including, but not limited to, radio, television, 48 including cable television, pay-per-view television and closed-circuit 49 television, or motion picture rights of any boxing contest, boxing exhibi- 50 tion or professional wrestling exhibition conducted within this state, 51 which is not exempt from regulation pursuant to section 54-406(2), Idaho 52 Code, without any deductions for commissions, brokerage fees, distribution 53 fees, advertising or other expenses or charges, except any federal ad 5 1 valorem tax or property tax imposed by any political subdivision of this 2 state. In the case of an in-home pay-per-view telecast, gross receipts 3 include the total amount of all fees that were charged in order to view 4 the event, except any federal ad valorem tax or property tax imposed by 5 any political subdivision of this state; and 6 (b) The face value of all tickets sold. 7 (4) To the extent the promoter of a regulated event taking place in Idaho 8 engages in actions coming within the definition of a telecast promoter, this 9 section and section 54-413A, Idaho Code, shall be applied in such a way as to 10 ensure that the promoter's gross receipts from the sale of Idaho closed- 11 circuit telecast rights are not double taxed. 12 (5) Payment of the assessment on gross receipts, excepting assessments on 13 the sale of motion picture rights or assessments on the sale of Idaho closed- 14 circuit telecast rights, shall be due within seventy-two (72) hours after the 15 holding of a boxing contest, boxing exhibition or professional wrestling exhi- 16 bition, which is not exempt from regulation pursuant to section 54-406(2), 17 Idaho Code, and shall be accompanied by a gross receipts report in such form 18 as shall be prescribed by the commission. 19 (6) The first payment of the assessment on gross receipts received from 20 the sale of motion picture rights shall be due at the end of the month after 21 the date of the sale of the motion picture rights, and further payments shall 22 be due every thirty (30) days thereafter, during the presentation of the pic- 23 ture, and shall be accompanied by a gross receipts report in such form as 24 shall be prescribed by the commission. 25 (7) The number of complimentary tickets shall be limited to two percent 26 (2%) of the total tickets sold per event location. All complimentary tickets 27 exceeding this set amount shall be subject to taxation. 28 ( 38) Gross receipts reports signed under oath shall also include: 29 (a) The name of the promoter; 30 (b) The boxing contest, boxing exhibition or wrestling exhibition 31 sanctioning permit number; 32 (c) The promoter's business address and any license or sanctioning permit 33 number required of such promoter by law; 34 (d) Gross receipts as specified by this section, during the period speci- 35 fied by this section; and 36 (e) Such further information as the commission may require to enable it 37 to compute correctly and collect the assessment levied pursuant to this 38 section. 39 ( 49) In addition to the information required on gross receipts reports, 40 the commission may request, and the promoter shall furnish, any information 41 deemed necessary for a correct computation of the assessment levied pursuant 42 to this section. 43 ( 510) All levies pursuant to this section shall be collected by the com- 44 mission and shall be deposited in the state treasury to the credit of the 45 state athletic commission fund. 46 ( 611) The moneys collected from the assessment levied pursuant to the pro- 47 visions of this section shall be in addition to all other revenues and funds 48 received by the state athletic commission. 49 ( 712) The promoter shall compute and pay to the commission the required 50 assessment due. If the payment of the assessment is not postmarked or deliv- 51 ered to the commission as specified in subsection ( 15) or (6) of this section, 52 whichever is appropriate, the assessment shall be delinquent from such date. 53 ( 813) It shall be the duty of every promoter required to make a gross 54 receipts report and pay any assessment pursuant to the provisions of this sec- 55 tion to keep and preserve suitable records and documents which may be neces- 6 1 sary to determine the amount of assessment due as will substantiate and prove 2 the accuracy of such reports. All such records shall be preserved for a period 3 of three (3) years, unless the commission, in writing, has authorized their 4 destruction or disposal at an earlier date, and shall be open to examination 5 at any time by the commission or by its authorized agents. 6 SECTION 3. That Section 54-413, Idaho Code, be, and the same is hereby 7 repealed. 8 SECTION 4. That Chapter 4, Title 54, Idaho Code, be, and the same is 9 hereby amended by the addition thereto of a NEW SECTION, to be known and des- 10 ignated as Section 54-413, Idaho Code, and to read as follows: 11 54-413. CLOSED-CIRCUIT TELECAST PERMIT. (1) Prior to showing a closed- 12 circuit telecast of a professional boxing or wrestling event in this state, a 13 telecast promoter must first apply for a permit to be issued upon the 14 approval of the commission. The application for permit shall be on forms pro- 15 vided by the commission and shall contain: 16 (a) The date of the broadcast; 17 (b) The origination address of the broadcast; 18 (c) A statement that the applicant acknowledges responsibility for the 19 payment of an assessment to the commission; 20 (d) The time frame by which the post-event assessment reports must be 21 filed; 22 (e) The portion of the closed-circuit rights for which the applicant is 23 acknowledging responsibility; and 24 (f) Such other information as the commission may deem necessary to carry 25 out the provisions of this chapter. 26 (2) There shall be no fee for a permit issued for a closed-circuit 27 telecast. 28 (3) The permit must be filed a minimum of thirty (30) days prior to the 29 date of the broadcast. 30 SECTION 5. That Chapter 4, Title 54, Idaho Code, be, and the same is 31 hereby amended by the addition thereto of a NEW SECTION, to be known and des- 32 ignated as Section 54-413A, Idaho Code, and to read as follows: 33 54-413A. TELECAST PROMOTERS -- LICENSE, REPORT AND PENALTIES. (1) Where 34 the Idaho distribution rights for a closed-circuit telecast to be viewed in 35 this state are in whole owned by, sold to, acquired by, or held by any person 36 who intends to or subsequently sells or, in some other manner, extends such 37 rights in part to another, then such person is deemed to be a telecast pro- 38 moter. The commission may provide, by rule, for additional licensed telecast 39 promoters to participate in the distribution rights and share in the liability 40 for assessments to be paid to the commission. Closed-circuit telecasts of a 41 boxing contest, boxing exhibition or professional wrestling exhibition, which 42 is not exempt from regulation pursuant to section 54-406(2), Idaho Code, shall 43 not be telecast from, in, or into this state except under the auspices of a 44 telecast promoter licensed in this state. The telecast promoter shall be 45 responsible for filing the appropriate reports with and paying assessments to 46 the commission. 47 (2) In the case of closed-circuit telecasts to be viewed in this state 48 other than as in-home pay-per-view telecasts, the telecast promoter shall 49 notify the commission of the names and addresses of all facilities to or 50 through which the closed-circuit telecast will be shown fourteen (14) days 7 1 prior to the date of the closed-circuit event and shall provide daily updates 2 to the commission of any additions and deletions of facilities. 3 (3) Any person or facility owner or operator intending to show the 4 closed-circuit telecast in this state other than as an in-home pay-per-view 5 telecast, whether or not an admission fee will be charged, must receive autho- 6 rization to show the telecast from the telecast promoter prior to the 7 telecast. The showing of a closed-circuit telecast, whether or not an admis- 8 sion fee is charged, without the authorization of the licensed telecast pro- 9 moter is prohibited. Delayed showing of a closed-circuit telecast also 10 requires the authorization of the licensed telecast promoter. Information 11 received by the commission regarding persons showing a closed-circuit telecast 12 in violation of this section shall be furnished to the appropriate county 13 prosecutor's office for prosecution. 14 (4) In the case of facilities at or through which the closed-circuit 15 telecast is shown in this state other than as an in-home pay-per-view 16 telecast: 17 (a) The telecast promoter shall within eight (8) days after the telecast, 18 inclusive of mailing time, file with the commission a written report 19 detailing the name, address, telephone number, contact person's name, and 20 the details of the payment arrangement for the right to receive the 21 telecast for each facility to which the broadcast was transmitted. 22 (b) The report shall be accompanied by an assessment payment equal to 23 five percent (5%) of the gross receipts generated from the telecast in 24 Idaho, including the total amount of all fees that were charged in order 25 to view the event, except any federal ad valorem tax imposed by any polit- 26 ical subdivision of this state. 27 (c) The commission may require the owner or operator of the facility 28 where the telecast is being shown to file a report containing information 29 regarding the amount paid to the telecast promoter for the right to broad- 30 cast the telecast, the quality of the audio and video signal and any other 31 information the commission deems appropriate. 32 (5) In the case of closed-circuit telecasts viewed in this state as 33 in-home pay-per-view telecasts: 34 (a) The telecast promoter shall, within thirty (30) days following 35 receipt of the notice of the assessment from the commission, cause to be 36 filed with the commission an assessment payment equal to five percent (5%) 37 of the gross receipts generated from the telecast within Idaho, including 38 the total amount of all fees that were charged in order to view the event, 39 except any federal ad valorem tax or property tax imposed by any political 40 subdivision of this state. 41 (b) The cable system operator shall withhold from the proceeds due to the 42 telecast promoter the five percent (5%) assessment payment required pursu- 43 ant to subsection (5)(a) of this section and remit the assessment to the 44 commission on behalf of the telecast promoter. The cable system operator 45 shall not be liable for the remittance of the assessment fee required in 46 subsection (5)(a) of this section from any proceeds due to the cable sys- 47 tem operator from its pay-per-view events. 48 (c) The cable system operator shall be required to file reports with the 49 commission containing information regarding the number of orders sold and 50 the price charged for orders and any other information the commission 51 deems appropriate. 52 (d) Cable system operators shall not be liable to the commission for the 53 assessment payment. Nothing in this section shall be deemed to prevent a 54 cable system operator from billing its customer for the assessment pay- 55 ment. 8 1 (e) The commission shall provide the telecast promoter with a report 2 detailing the number of orders and the assessment payment due. 3 (6) Any telecast promoter who willfully makes a false and fraudulent 4 report under this section is guilty of perjury and, upon conviction, is sub- 5 ject to punishment as provided by law. This penalty shall be in addition to 6 any other penalties imposed in this chapter. 7 (7) Any telecast promoter who willfully fails, neglects, or refuses to 8 make a report or cause to be paid the assessment as prescribed, or who refuses 9 to allow the commission or its designee to examine the books, papers and 10 records of any promotion, is guilty of a misdemeanor, punishable as provided 11 by law. Any remitter who willfully fails, neglects or refuses to remit the 12 assessment as prescribed, is guilty of a misdemeanor, punishable as provided 13 by law. 14 (8) By rule, the commission shall establish administrative penalties as 15 specified in this chapter for the late payment of assessments, noncompliance 16 with this chapter, and the late filing of reports and shall prescribe condi- 17 tions, if any, under which a penalty may be waived. 18 (9) No cable system operator shall be: 19 (a) Prohibited from broadcasting any professional boxing or wrestling 20 event, whether or not the promoter or distributor is in compliance with 21 the provisions of this chapter, for which it has a contract or other legal 22 obligation to broadcast; and 23 (b) Required, as a result of any noncompliance with the provisions of 24 this chapter by any promoter or distributor, to modify, delete or cancel 25 any programming which it has a contractual or legal obligation to air. 26 (10) This section shall not apply in any manner to the sale of broadcast 27 rights which are telecast through any basic or premium channel programming 28 broadcast on cable television systems within this state, but shall apply only 29 to a closed-circuit telecast of a boxing contest, boxing exhibition or profes- 30 sional wrestling exhibition, which is not exempt from regulation pursuant to 31 section 54-406(2), Idaho Code, for which a separate per event fee is charged 32 to a subscriber or viewer.
STATEMENT OF PURPOSE RS 14721 The Idaho Athletic Commission (IAC) has not historically generated sufficient funds from fees and taxes imposed on regulated parties to pay expenses. This legislation modifies the existing law to enact a pay-per view tax (PPV tax) on the proceeds received by fight promoters who broadcast events on pay- per-view television into Idaho. The amount of the tax due would equal 5% of the subscription price charged to the consumer multiplied by the number of subscriptions sold to watch an event in Idaho. FISCAL NOTE It is estimated that the PPV tax will provide additional annual revenues to the IAC of between $20,000 and $40,000 which will provide revenue adequate for the Commission to pay for its operations. Contact Name: Representative Jim Clark Phone: 332-1000 STATEMENT OF PURPOSE/FISCAL NOTE H 151