Print Friendly HOUSE BILL NO. 151 – Pay-per-view broadcast rights, tax
HOUSE BILL NO. 151
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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
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 ing meanings : set forth below. To the extent the commission deems pertinent,
17 any specialized term not otherwise defined in this chapter may be defined by
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
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 boxing
6 contests, professional boxing exhibitions or professional wrestling exhibi-
7 tions which 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
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
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 professional
39 contest or professional exhibition 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-
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-do kwon
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 wrestling contestants 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
1 arranges professional such contests or professional exhibitions.
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 professional boxing contest
32 or boxing exhibition , or any amateur boxing contest or exhibition which 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 which that authorizes the holding of boxing contests, boxing exhibi-
45 tions or professional wrestling exhibitions.
46 ( hh39) "Secondary school" shall mean a school which that, 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
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 term
9 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. STATEMENT PROMOTER'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 ting the 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 commission
25 may require. Participant changes within a twenty-four (24) hour period regard-
26 ing a wrestling exhibition may only be allowed after notice to made with the
27 approval of the commission , if the new participant holds a valid license under
28 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 may
31 require showing the number of tickets sold for such contest, the price charged
32 for such tickets and the gross receipts thereof, and such other and further
33 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 percent
35 (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
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
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-
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
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
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
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
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
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-
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
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
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
Name: Representative Jim Clark
STATEMENT OF PURPOSE/FISCAL NOTE H 151