Indiana Code 4-33-22-33. Closed circuit telecast; pay per view telecast; subscription television; gross receipts tax; report
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Terms Used In Indiana Code 4-33-22-33
- boxing: means the art of attack and defense with the fists, or feet in the case of kickboxing, practiced as a sport. See Indiana Code 4-33-22-1
- fund: refers to the athletic fund created by this section. See Indiana Code 4-33-22-9
- mixed martial arts: means the unarmed physical confrontation of persons involving the use, subject to limitations as established by the commission, of a combination of techniques from different disciplines of the martial arts, including grappling, kicking, and striking. See Indiana Code 4-33-22-2
- promoter: means the person primarily responsible for organizing, promoting, and producing a professional boxing or sparring, professional unarmed combat, or professional wrestling match, contest, or exhibition. See Indiana Code 4-33-22-6
- sparring: means combat in which participants intend to and actually:
Indiana Code 4-33-22-5
- unarmed combat: means the practice, or any related practice, of mixed martial arts or martial arts. See Indiana Code 4-33-22-7
- Venue: The geographical location in which a case is tried.
Sec. 33. Every promoter holding or showing any public boxing, sparring, mixed martial arts, or unarmed combat match or exhibition for viewing in Indiana on a closed circuit telecast, pay per view telecast, or subscription television that is viewed by subscribers who are not present at the venue shall furnish the executive director of the commission a written report, under oath, stating the amount of gross proceeds from the closed circuit telecast, pay per view telecast, or subscription television viewing in Indiana and any other matter as the commission may prescribe. The promoter shall, within seventy-two (72) hours after the determination of the outcome of the match or exhibition, pay a tax of three percent (3%) of the gross receipts from the viewing of the match or exhibition on a closed circuit telecast, pay per view telecast, or subscription television. However, the tax may not exceed fifty thousand dollars ($50,000) for each event. Money derived from the tax shall be placed in the state general fund. The budget agency may augment appropriations from the fund to the Indiana gaming commission to regulate boxing, sparring, unarmed combat, and any other form of mixed martial arts.
As added by P.L.113-2010, SEC.11.