SECTIONS 18830-18837 - California Statutes

BUSINESS AND PROFESSIONS CODE

SECTION 18830-18837

18830. As used in this article:
(a) "Person" includes a promoter, club, individual, corporation,
partnership, limited liability company, association, or other
organization.
(b) "Closed circuit telecast" includes any telecast or broadcast,
transmitted by any means, including subscription where an extra or
additional fee is charged or where an identifiable or particular fee
is charged for the viewing within this state of a simultaneous
telecast of any live, current, or spontaneous match or wrestling
exhibition.

18831. No person shall charge or receive an admission fee for
exhibiting a simultaneous telecast of any live, current, or
spontaneous contest or wrestling exhibition on a closed-circuit
telecast viewed within this state without a permit issued by the
commission.
Application for such a permit shall be on a form provided by the
commission, shall include a bond as required in Article 5, and shall
contain such information as the commission may require, including,
but not limited to, the locations where such telecasts are to be
viewed. A permit shall be issued for each location where such
telecast is to be viewed. The applicant shall pay the permit fee
required in Section 18819.
The bond shall guarantee payment of taxes and fines due and
payable to the state.
The permit may be denied only for the following reasons:
(a) The information required by the commission is not supplied by
the applicant.
(b) The applicant is or has been in default for the payment of any
taxes or fees required by this chapter.
(c) The permit fee has not been paid by the applicant.

18832. Every person who charges and receives a fee for exhibiting a
simultaneous telecast of any live, current, or spontaneous contest
or wrestling exhibition on a closed-circuit telecast viewed within
this state shall, within 72 hours after such event, furnish to the
commission, a written report under penalty of perjury on a form which
shall be provided by the commission showing the number of tickets or
subscriptions where an extra or additional fee is charged for the
viewing, which were issued or sold, and the gross receipts therefor
without any deductions whatsoever. The person shall also, at the same
time, pay to the commission a 5 percent tax, exclusive of federal
taxes thereon, of the amount paid for admission or subscription
telecast, as defined in Section 18830, to the showing or viewing of
the contest or wrestling exhibition. In no event, however, shall the
tax be less than fifty dollars ($50). The tax shall apply uniformly
to all persons subject to the tax.
The tax on admission shall apply to the amount actually paid for
admission and not the regular established price.
No tax is due in the case of a person admitted free of charge.

18833. The commission may designate a representative to be present
at, and observe the computation of the number of tickets issued or
sold, and the determination of the gross receipts. Where a telecast
or broadcast is accomplished by subscription, records in support of
the receipts shall be made available to the commission upon request.

18834. Whenever any person fails to make a report of a
closed-circuit television showing of any contest or wrestling
exhibition within the period prescribed by Section 18832, or whenever
the report is unsatisfactory to the commission, the executive
officer or his or her representative may examine or cause to be
examined, the books and records of the permit holder or any other
person, and subpoena and examine under oath those persons for the
purposes of determining the total amount of the gross receipts of a
closed-circuit television showing of any contest or wrestling
exhibition and the amount of tax due pursuant to this chapter, which
tax he or she may fix or determine as the result of the examination.

18835. If a permitholder fails to pay any tax ascertained to be due
under this chapter, in addition to the costs of the examination
under Section 18834, if any, within 30 days after receipt of notice
by the executive officer, the commission may authorize the Attorney
General to bring an action in superior court to collect the amount
due, any fines authorized by this chapter and attorney's fees.
The action shall be speedily determined by the court and shall
take precedence over all matters pending therein except criminal
cases, applications for injunction, or other matters to which special
precedence has been given by law.

18836. In case of default in the payment of any tax due under this
chapter, the commission may refuse to issue a permit to any person so
defaulting regardless of whether the application for the permit is
made solely in the name of the person, or together with others.

18837. This article does not apply to a cable television's system
franchised under Section 53066 of the Government Code.