MEMORANDUM AND ORDER
SHUBB, Chief Judge.
This 42 U.S.C. § 1983 action for declaratory and injunctive relief challenges "the Boxing Act," a California law that imposes a five percent gross receipts tax on all pay-per-view telecasts of boxing, wrestling, kickboxing, and similar contests. See Cal.B. & P.Code § 18600. Plaintiff refused to pay the tax following its telecast of the Holyfield versus Tyson boxing match of June, 28, 1997...
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