WILLIAM DONALD SCHAEFER, Governor                           Ch. 692

6-101.

(a)      In this title the following words have the meanings indicated.

(b)     "Boxing or wrestling contest" means a boxing, kick boxing, sparring, or
wrestling contest, event, exhibition, or match.

(c)       ["Commission" means the State Athletic Commission.
(d)] "Telecast" means:

(1)      a closed circuit telecast;

(2)      a subscription television broadcast; or

(3)      a pay-per-view cable or satellite television broadcast.
6-103.

The boxing and wrestling tax does not apply to:

(1)      an intercollegiate, interscholastic, or intramural boxing OR WRESTLING
contest held on the campus or under the auspices of a college, high school, or university
in the State; or

(2)      an amateur boxing or wrestling contest held under the auspices of the
United States of America Amateur Boxing Federation or the Young Men's Christian
Association.

[6-201.

(a)      A person shall complete, under oath, and file with the Commission the boxing
and wrestling tax return that the Commission requires within 72 hours after a boxing or
wrestling contest from which the person derived gross receipts subject to the boxing and
wrestling tax.

(b)     A return shall state:

(1)      the gross receipts of the boxing or wrestling contest;

(2)      the number of:

(i) tickets sold; and

(ii) persons paying a charge; and

(3)      any other information the Commission requires.]

6-201.

A PERSON SHALL COMPLETE, UNDER OATH, AND FILE WITH THE
COMPTROLLER THE BOXING AND WRESTLING TAX RETURN:

(1) ON OR BEFORE THE 10TH DAY OF THE MONTH THAT FOLLOWS THE
MONTH IN WHICH THE PERSON HAS GROSS RECEIPTS SUBJECT TO THE BOXING AND
WRESTLING TAX; AND

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