United States Satellite Broadcasting Co. v. Lynch

MEMORANDUM AND ORDER

SHUBB, Chief Judge.

This 42 U.S.C. § 1983 action for declaratory and injunctive relief challenges “the Boxing Act,” a California law that imposes a five percent gross receipts tax on all pay-per-view telecasts of boxing, wrestling, kickboxing, and similar contests. See Cal.B. & P.Code § 18600. Plaintiff refused to pay the tax following its telecast of the Holyfield versus Tyson boxing match of June, 28, 1997, and brought this action to declare the tax unconstitutional under the First and Fourteenth Amendments and to enjoin its enforcement. Defendants, members of the State…