The 'Jock Tax'

From the Sacramento Bee:

When the New York Knicks step onto the court at Arco Arena next month, Sacramento Kings fans may be booing. Across town, at the California Franchise Tax Board, the visit from the NBA's highest-paid team is reason to celebrate. The Knicks' three-day swing through California, including stops in Sacramento and Los Angeles, will bring an estimated $163,000 in income taxes to the state....Here's how the tax works: First, the state calculates the number of "duty days" a player has in a year, from preseason through the playoffs. For baseball players, that works out to approximately 225 days. Then, the state takes the player's salary ($25.68 million, in Rodriguez's case), divides by the number of duty days and multiplies by how many days he spent in California. If the total puts the athlete in the top tax bracket, the state takes 9.3 percent of the earnings.

I'm sure some of these players would be qualified for Enterprise Zone credits...