Section 452. Imposition of tax

On and after October first, nineteen hundred
  ninety-nine,  a  tax  is hereby imposed and shall be paid upon the gross
  receipts of every person holding any  professional  or  amateur  boxing,
  sparring  or wrestling match or exhibition in this state. Such tax shall
  be imposed on such gross receipts, exclusive of any  federal  taxes,  as
  follows:
    (a)  three percent of gross receipts from ticket sales, except that in
  no event shall the tax imposed by this subdivision exceed fifty thousand
  dollars for any match or exhibition;
    (b) three percent of gross receipts from broadcasting  rights,  except
  that  in no event shall the tax imposed by this subdivision exceed fifty
  thousand dollars for any match or exhibition.