The Vermont Statutes Online
The Statutes below include the actions of the 2025 session of the General Assembly.
NOTE: The Vermont Statutes Online is an unofficial copy of the Vermont Statutes Annotated that is provided as a convenience.
Subchapter
001
:
BOXING
(Cite as: 26 V.S.A. § 6013)
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§ 6013. Tax on professional boxing contests
Any person holding or conducting a professional boxing match shall notify the Director
not less than five days in advance of the holding of the match, and after the match
is concluded shall immediately pay to the Director a sum, designated as a gate tax,
which shall be an amount equal to five percent of the gross receipts, exclusive of
any federal tax thereon. Gate tax shall be deposited in the Professional Regulatory
Fee Fund and used to carry out the provisions of this subchapter. Payments required
by this section shall be accompanied by reports in the form required by the Director.
All tickets of admission to a professional boxing match shall bear clearly the purchase
price on the face of the ticket. (Added 1999, No. 133 (Adj. Sess.), § 37, eff. Jan. 1, 2001; amended 2021, No. 69, § 16(b) (redesignated from 31 V.S.A. § 1113).)