WILLIAM DONALD SCHAEFER, Governor

Ch. 2

Also in subsection (a) of this section, the

requirement to "complete" a return is substituted for

the former requirement that it be made "in writing",
for clarity.

Also in subsection (a) of this section, the former
references to a "club, corporation or association" are
deleted as included in the defined term "person", for
clarity.

Also in subsection (a) of this section, the former
reference to a "determination" and a "showing" of a
contest are deleted as surplusage.

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

SUBTITLE 3. TAX PAYMENT.

6-301. REQUIRED.

A PERSON WHO HAS GROSS RECEIPTS SUBJECT TO THE BOXING AND
WRESTLING TAX SHALL PAY THE TAX ON THOSE GROSS RECEIPTS WITH THE
RETURN THAT COVERS THOSE RECEIPTS.

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 time of tax payment.

The phrase "on those gross receipts" is added for
clarity.

The reference to a person who "has gross receipts
subject to the boxing and wrestling tax" is
substituted for the former references to one who "may
hold or exercise any of the privileges conferred by
this subtitle" and to a person "holding, transmitting,
or showing any boxing, sparring or wrestling matches",
for clarity.

The requirement to pay the tax "with the return that
covers those receipts" is substituted for the former
references to payment "within 72 hours after the
showing of said contest" and "within the said time",
for clarity and brevity.

The former references to a "club, corporation or
association" are deleted as included in the defined
term "person".

The former references to a "determination" and
"showing" of the contest are deleted as surplusage.

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