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14                       SECTION 34
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16     TO AMEND THE 1976 CODE BY ADDING SECTION 52-7-37 SO AS TO PROVIDE THAT NO TAX OR FEE MAY BE
17     IMPOSED BY THE STATE ATHLETIC COMMISSION OR A COUNTY ATHLETIC COMMISSION ON THE GROSS
18     RECEIPTS RECEIVED BY REASON OF THE LEASE OR SALE OF TELEVISION, MOTION PICTURE, OR RADIO RIGHTS
19     IN CONNECTION WITH ANY BOXING, WRESTLING, KICK BOXING, FULL CONTACT KARATE, OR SPARRING
20     EXHIBITION OR PERFORMANCE IN THIS STATE.
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22     A.  The 1976 Code is amended by adding:
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24           "Section 52-7-37. Notwithstanding any other provision of law, including applicable regulations, no tax or fee may be imposed by
25     the State Athletic Commission or a county athletic commission on the gross receipts received by reason of the lease or sale of television,
26     motion picture, or radio rights in connection with any boxing, wrestling, kick boxing, full contact karate, or sparring exhibition or
27     performance in this State."
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29     B.  This section is repealed July 30, 1999 unless otherwise extended by act or resolution of the General Assembly.
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