Idaho § 54-413 - Simultaneous or closed-circuit telecasts - Report - Tax on gross receipts
Full text of Idaho Idaho Statutes § 54-413 — Simultaneous or closed-circuit telecasts - Report - Tax on gross receipts, with citation guidance and answers to common questions.
§ 54-413. Simultaneous or closed-circuit telecasts - Report - Tax on gross receipts
Every promoter who charges and receives an admission fee for exhibiting a simultaneous telecast of any live, current or spontaneous contest or exhibition on a closed-circuit telecast viewed within this state shall, within seventy-two (72) hours after such event, furnish to the commission a verified gross receipts report on a form which is supplied by the commission showing the number of tickets issued or sold, and the gross receipts therefor without any deductions whatsoever. Such promoter shall also at the same time pay to the commission a tax equal to five percent (5%) of such gross receipts paid for admission to the showing of the contest or exhibition. In no event, however, shall the tax be less than twenty-five dollars ($25.00). The tax shall apply uniformly at the same rate to all persons subject to the tax.
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 54-413
What does Idaho Statutes § 54-413 cover?
Section 54-413 ("Simultaneous or closed-circuit telecasts - Report - Tax on gross receipts") is part of the Idaho Statutes, the codified statutory law of Idaho. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Idaho § 54-413?
A common citation format is "Idaho Statutes § 54-413" (Idaho). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Idaho law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Idaho official source linked on this page or consult a licensed Idaho attorney.
How does Idaho § 54-413 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Idaho can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Idaho.