SS/SCS/HCS/HB's 470 & 429 - Under current law, any person, venue, or entity that pays compensation to a nonresident entertainer or athlete in excess of three hundred dollars, must withhold two percent from such payment as prepayment of the nonresident entertainer and athlete tax. This act exempts not-for-profit entities that receive no benefit from a nonresident entertainer's appearance other than the entertainer's performance from such withholding requirement. The provisions of this act are identical to those contained in the introduced versions of House Bill 470 (2011).
JASON ZAMKUS