N.Y. BSW Law § 29

* § 29. Notice of contest or exhibition; collection of tax. 1. Every\nindividual, corporation, association or club holding any professional or\namateur boxing, sparring or professional wrestling match or exhibition,\nfor which an admission fee is charged or received, shall notify the\nathletic commission ten days in advance of the holding of such contest.\nAll tickets of admission to any such boxing, sparring or professional\nwrestling match or exhibition shall be procured from a printer duly\nauthorized by the state athletic commission to print such tickets and\nshall bear clearly upon the face thereof the purchase price and location\nof same. Any individual, corporation, association or club failing to\nfully comply with this section shall be subject to a penalty of fifty\ndollars to be collected by and paid to the department of state. Any\nindividual, corporation, association or club is prohibited from\noperating any shows or exhibitions until all penalties due pursuant to\nthis section and taxes, interest and penalties due pursuant to article\nnineteen of the tax law have been paid.\n 2. Pursuant to direction by the commissioner of taxation and finance,\nemployees or officers of the athletic commission shall act as agents of\nthe commissioner of taxation and finance to collect the tax imposed by\narticle nineteen of the tax law. The athletic commission shall provide\nthe commissioner of taxation and finance with such information and\ntechnical assistance as may be necessary for the proper administration\nof such tax.\n * NB Repealed September 1, 2016\n