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