NFL WR living on $60K a year

What the hell is the "Pittsburgh Professional Athlete Fee" and what's it doing taking almost $10,000 every two weeks?

 

What is the "Jock Tax"? | Mental Floss

Tennessee, IIRC, has a particularly onerous one, although there's been talk of repeal.

 

When you get down to it, it's a tax on employees to pay for their employer's government-funded workplace.

 

Done, although not completely finished in Memphis yet.


Tennessee legislature abolishes jock tax

 

There was a case making its way through the courts a couple of years ago involving state taxes levied on some visiting player (of the type appearing frequently on McCutcheon's paycheck). What made it a case was that these taxes were levied on a player who hadn't made the trip because he was injured. Anybody remember the case/player?

 

Ohio Supreme Court case finding the City of Cleveland's imposition of a local income tax was improper when the player was not physically in the City.

Most states have a personal income tax. Some cities also have a personal income tax. They can tax 100% of the income of residents/domiciliaries. They can tax non-residents on income earned within their jurisdictions. For example, if I had to spend a month working in Connecticut at my employer's headquarters, I would have to pay Connecticut taxes on the income attributable to my month working there.

Athletes are subject to the same general rules of tax jurisdiction, however most states have statutes or regulations providing specific apportionment rules for determining how much of an athlete's total income should be considered earned within the State.

Tennessee was weird because it doesn't have a general personal income tax on earned income.

ETA: When the athlete (or anybody) files in her/his state of residency, s/he gets a credit against that state's tax for taxes paid in other states.

 

Cut:

 

Earl Tatum was a rookie for the Lakers in 1976. When he showed up for training camp he was given his signing bonus, a check for something like $48,000. He tried to cash it at the front desk of the hotel.