Section 451. Definitions

For purposes of this article, the term:
    1.  "Gross  receipts  from  ticket  sales"  shall mean the total gross
  receipts of every person from the sale of tickets to any professional or
  amateur boxing, sparring or wrestling match or exhibition held  in  this
  state,  and without any deduction whatsoever for commissions, brokerage,
  distribution fees,  advertising  or  any  other  expenses,  charges  and
  recoupments in respect thereto.
    2.  "Gross  receipts  from  broadcasting  rights" shall mean the total
  gross  receipts  of  every  person  from  the  sale,  lease   or   other
  exploitation  of  broadcasting,  television and motion picture rights of
  such match or exhibition  held  in  this  state,  to  the  extent  only,
  however,  that  such  price  shall  be attributable to transmissions and
  presentations received or exhibited  in  this  state,  and  without  any
  deductions  whatsoever  for  commissions,  brokerage, distribution fees,
  advertising or any other expenses, charges and  recoupments  in  respect
  thereto.
    3.  "Person"  includes  a  corporation,  association,  club,  company,
  partnership,  limited  liability  company,  estate,  trust,  liquidator,
  fiduciary  or  other  entity or individual liable for the tax imposed by
  this article or under a duty to perform an act under this article.