[quote=Hobie]Do these golfers/football/baseball players have to obtain a city of San Diego business license and pay associated fees?
Same goes for winnings in other states. Are they subject to that state income tax plus their home state income tax?[/quote]
No license required. They do have to pay taxes to the various states in which they have earnings. But they don’t pay double state taxes. If their home state has income taxes, they get credit for taxes paid to other states. Though the various state laws didn’t change, states started enforcing their existing laws and collecting taxes from professional athletes that had earnings in their states in the early 80’s, based on (for instance) the number of games their teams played in their states.
