Sec. 14-295. Exclusion of gross income for certain sporting events.
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There shall be excluded from gross income the gross proceeds of sale, or gross income derived from, any of the following:
a. The sale of admission tickets to Super Bowl XLII (2008) and related Official Events.
b. The sale of admission tickets to NBA All-Star 2009 and related Official Events. (Ord. No. G-5001, § 1, 2007)