Montana Attorney General Opinion 15-518

Opinion No. 518. Licenses-Ta.xation-\VresUiJIg Exhibitions. HELD: Chapter 103. Laws of 11)27, does not apply to wrestling exhibi,tions so as to require the promoters to take out a license lind to pay a 5% tax ul>on receipts. April 24, 1934. We acknowledge receipt of yours of the 21st which is as follows: OPINIONS OF THE ATTORNEY GENERAL "We would thank you 'for your early opinion, as to whether or not the pro- visions of Chapter 103 of the Laws of 1927, applies to wrestling exhibitions such as are now being held in some of the larger cities of Montana. "Do these exhibitions come tmder the license provision of the Act. and are the gross receipts subject to the 5% tax as specified in the law?" Said Chapter lOB is a reYision of , the Btate .Uhletic CDmmission Act, orig- inally enacted as Chapter 100, Laws of 1919. The Act deals exclusively with box- :llg eXhibitions, except that in Section 3 incidental reference is made to wres- tling. ·We do not think such reference sufficient to justify the conclusion that the legislature intended to hit \'e the provisions of the Act apply to wres- tling to the same extent that it plainly applies to boxing. 'Ve are, therefore, of the opinion tha t the Act does not require those promoting wrestling ex- hihitions to obtain a license nor make their reeeivts subject to the 5% tax.