SECTION 1. Chapter 64 of the General Laws is hereby amended by inserting the following section:-
Section1. The commissioner shall collect an excise equal to 2 ½ percent of the face value of each ticket of admission sold by the Boston Red Sox American baseball league franchise, the Boston Celtics National Basketball Association franchise, the New England Patriots National Football League franchise, the Boston Bruins National Hockey League franchise, and the New England Revolution National Soccer League franchise.
Section 2. Proceeds from revenues generated under section 1 shall be distributed by the commissioner to each school district in the Commonwealth to be used for the sole purpose of school sports programs. The commissioner shall apportion the proceeds on a per capita basis reflecting current school enrollments.
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