[Bad Zebra]

Not only will it kill sports, it will probably kill all kinds of economic activit within that city. That is probably the worst tax proposal I have ever heard of. Who in the world came up with that idea? Taxing POTENTIAL income and paying it BEFORE the activity? I'd reccomend finding the genius responsible for proposing it and begin a recall campaign.

If I were you, I'd pose your question in the individual sport forums..especially the most active ones. I can tell you the state of Florida has no such tax. We won't even tolerate a state income tax.