WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

(II) IN ALLEGANY COUNTY, A POST OF THE VETERANS
OF FOREIGN WARS OR THE AMERICAN LEGION.

REVISOR'S NOTE: This section is new language derived
without substantive change from the first sentences of
former Art. 56, §§ 114 and 114A, as those sentences
related to the amount of boxing and wrestling tax due.

In the introductory language of this section, the
reference to the boxing and wrestling tax "rate" is
added for clarity and conformity to terminology used
throughout this article.

Also in the introductory language of this section, the
defined term "boxing and wrestling tax" is substituted
for the references, in former Art. 56, § 114, to a
"license fee" and "fee", to clarify that the amount
charged is a tax and not a license fee and to conform
to the language in former Art. 56, § 114A.

In item (3) of this section, the former express
authority for the entities paying the 5% rate to hold
contests is deleted as surplusage.

Also in item (3) of this section, the limitation "in
Allegany County" is placed to modify only those
organizations in item (3)(ii) of this section, for
clarity,

The Tax - General Article Review Committee notes, for
consideration of the General Assembly, that since the
State Athletic Commission always employs at least 5
employees to administer and direct a contest, the
minimum tax under item (2)(ii)l. of this section may
be obsolete.

Additionally the Tax - General Article Review
Committee notes, for consideration of the General
Assembly, that because of the increased
responsibilities and expenses of the State Athletic
Commission since 1920 when the $200 minimum tax under
item (2)(ii)2. of this section was enacted, the
minimum tax is inadequate to offset expenses. The
minimum expense to the Commission is $2,100 for
supervisors, physicians, drug testing, referees,
inspectors and other expenses required for a boxing or
wrestling contest. The General Assembly may wish to
consider increasing the minimum tax.

Defined terms: "Boxing or wrestling contest" § 6-101
"Boxing and wrestling tax" § 1-101
"Broadcast right" § 6-101 "Commission" § 6-101
"Person" § 1-101 "Telecast" § 6-101

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