Terms Used In Idaho Code 54-413

  • Closed-circuit telecast: means any telecast of contests or exhibitions which is not intended to be available for viewing without the payment of a fee, collected or based upon each telecast viewed, or for the privilege of viewing the telecast. See Idaho Code 54-402
  • Commission: means the state athletic commission. See Idaho Code 54-402
  • Contest: means a boxing match in which the participants strive earnestly in good faith to win. See Idaho Code 54-402
  • Exhibition: means an engagement in which the participants show or display their skill without necessarily striving to win, such as a wrestling match between professional wrestlers or a boxing match where boxers are sparring. See Idaho Code 54-402
  • Promoter: means any person including an owner, officer, partner, member, director, employee or shareholder thereof, who produces, arranges, stages or otherwise promotes any contest or exhibition. See Idaho Code 54-402
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories; and the words "United States" may include the District of Columbia and territories. See Idaho Code 73-114
Every promoter who charges and receives an admission fee for exhibiting a simultaneous telecast of any live, current or spontaneous contest or exhibition on a closed-circuit telecast viewed within this state shall, within seventy-two (72) hours after such event, furnish to the commission a verified gross receipts report on a form which is supplied by the commission showing the number of tickets issued or sold, and the gross receipts therefor without any deductions whatsoever. Such promoter shall also at the same time pay to the commission a tax equal to five percent (5%) of such gross receipts paid for admission to the showing of the contest or exhibition. In no event, however, shall the tax be less than twenty-five dollars ($25.00). The tax shall apply uniformly at the same rate to all persons subject to the tax.