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Originally Posted by Makarov
This can't be true, can it? Surely a "ticket tax" (which is nothing more than a ticket price increase with a fancy name) is captured as HRR by the collective agreement.
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It is true. In the CBA section 50.1 (a)(i)(A) which defines HRR due to NHL Regular season & Playoff gate Receipts:
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: All revenues received by a Club or a Club Affiliated Entity derived from the sale of NHL Regular Season and Playoff tickets, including, without limitation: (1) season tickets, (2) single game tickets, and (3) group sales (all such revenues net of admission, GST and other provincial and state or local taxes, and any other charges imposed by government regulation). ...
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As a ticket tax would be a charge imposed by government regulation, it would not be included as part of HRR.