Opinion Number

Dear Mr. Miller:

Your opinion request to the Attorney General has been referred to me for research and response. You ask whether or not the Louisiana State Boxing and Wrestling Commission is authorized to collect the 5% tax under LSA R.S. 4:67, on the gross receipts from those Louisiana cable companies who sell "pay for view" cable television of boxing and wrestling events to citizens in our State.

The statute in question provides in pertinent part as follows:. . . where a contest or exhibition is taking place at another area or place and is being televised to a club or theater, such club or…