Section 452 - [Effective 12/1/2024] Imposition of tax1. On and after October first, nineteen hundred ninety-nine, a tax is hereby imposed and shall be paid upon the gross receipts of every person holding any professional or amateur boxing, sparring or wrestling match or exhibition in this state. Such tax shall be imposed on such gross receipts, exclusive of any federal taxes, as follows:(a) three percent of gross receipts from ticket sales, except that in no event shall the tax imposed by this paragraph exceed fifty thousand dollars for any match or exhibition;(b) three percent of gross receipts from broadcasting rights, except that in no event shall the tax imposed by this paragraph exceed fifty thousand dollars for any match or exhibition.2. On and after the effective date of this subdivision, a tax is hereby imposed and shall be paid upon the gross receipts of every person holding any authorized combative sport in this state, other than any professional or amateur boxing, sparring or wrestling exhibition or match, exclusive of any federal taxes as follows: (a) three percent of gross receipts from ticket sales; and(b) three percent of the sum of (i) gross receipts from broadcasting rights, and (ii) gross receipts from digital streaming over the internet, except that in no event shall such tax imposed pursuant to this paragraph exceed fifty thousand dollars for any match or exhibition.Amended by New York Laws 2024, ch. 56,Sec. RR-1, eff. 12/1/2024, op. to gross receipts from ticket sales for combative sports matches or exhibitions held on or after 12/1/2024.Amended by New York Laws 2016, ch. 32,Sec. 5, eff. 9/1/2016.This section is set out more than once due to postponed, multiple, or conflicting amendments.