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Eleven Unusual Tax Laws: Drugs, Pro Athletes and Pets

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6. California Taxes Visiting Pro Athletes
Popular legend says that this particular tax was revenge on Michael Jordan and the Chicago Bulls who gave the Lakers a beating on the court. But however it came about, California now imposes taxes on entire visiting pro athletic teams – and other visiting performers. They're dipping into these million dollar pockets and the state's still broke.



But this specific tax law, known as the "Jock Tax," doesn't just affect traveling sports teams. The wording of the tax points to "performers" which could include a pretty wide audience, depending on interpretations. Several other states have followed Cali's lead, writing this tax into their own codes.

7. Kansas (Among Other States) Taxes Illegal Drugs
Apparently it's not enough in certain states that you get sent to jail for the possession of illegal substances, they also want your money. Kansas tax law states that drug dealers must purchase drug tax stamps as soon as they take possession of the contraband. Hey -- just because it's illegal doesn't make it tax exempt.

Several states have adopted the illegal drug tax. Tennessee and Texas were both also taxing drug dealers at one time until judges in both states struck down the tax. Courts ruled that imposing both a tax and prison time on these individuals violated their constitutional rights and subjected them to double jeopardy.

8. Durham, N.C. Taxes Pet Owners
Fido may be a member of the family but he's gonna cost you if you're living North Carolina's Durham County. Local pet owners are subject to fees under the Durham County Animal Ordinance. Recently, the county began requiring tax payers to list pets as personal property to make it easier to collect taxes from pet owners.

County residents owning cats or dogs aged four months or older were subject to a $10 pet tax, if the animals had be spayed or neutered, or $75 if the little guys had not been snipped.

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