The strange tax levied against players in Grizzlies games

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Lots of states have “jock taxes,” taxes levied on professional athletes – both home and visiting – for making an income while playing in that state. It’s a way to grab money from high-paid athletes who don’t generate much public sympathy and most of whom aren’t registered voters in that jurisdiction.

Zach Lowe of Grantland:

But the Tennessee tax is strange, according to Ron Klempner, the interim head of the NBA players’ union, and several other tax experts who have addressed the issue. Any NBA player who is on a team’s roster during any game in Memphis has to pay a flat tax bill of $2,500 for that game. (The same goes for NHL players who pop into Nashville to face the Predators.) The tax applies to a maximum of three games, so that no player pays more than $7,500 per calendar year, Klempner says. The flat rates apply to each player, regardless of his individual income level, and they also apply to Memphis players

I’m no tax expert, but at face value, $2,500 per game seems excessive, and the flat fee seems unfair. A minimum-salaried rookie will make $2,883 per day next season, so a game in Memphis costs that player more than 86 percent of his salary for that day.

I’m not totally against local governments – which, in nearly every case, provide public funding to arenas – recouping some of that invested money via taxes (though the governments could just simplify the process by no longer providing public welfare to billionaires). I’d prefer those taxes were levied on the owners who make the profits, but if the government took the money from owners, player salary would drop, and the effect would be similar.

Lowe:

Except the money doesn’t go to the state — another of Tennessee’s jock tax quirks. It goes to the operators of the Grizzlies’ arena, who happen to also own the franchise, Klempner says. The state doesn’t see a dime, at least not directly. The theory is that arena operators will use the extra cash to spruce things up, draw more celebrated acts, and spend in other ways that will ultimately bring more visitors and money to the Memphis area.

“The state is collecting this money on behalf of a private entity,” Klempner says.

Oh. Well, that doesn’t seem reasonable at all.

PBT Extra: Disciplined Celtics highlight bad habits of Milwaukee Bucks

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Giannis Antetokounmpo has been every bit the top five NBA player in the postseason — 32.5 points per game on 63.2 percent shooting, plus with 11 rebounds and 7.5 assists per game.

Yet the Bucks are down 0-2 to Boston.

The Celtics have had a strong series from Al Horford and Terry Rozier, but the real difference is in the discipline this team has shown all season — Boston knows who it is. Clearly, Milwaukee does not. They turn the ball over too much and make too many mistakes.

I get into all of that in this PBT Extra, and I wonder if that’s something the Bucks can really turn around mid-playoffs.

Ettore Messina to coach Spurs in Game 3 following death of Gregg Popovich’s wife

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Spurs coach Gregg Popovich’s wife, Erin, died yesterday.

That sad news was felt throughout the NBA, and it obviously affects San Antonio most closely. That includes for tonight’s Game 3 against the Warriors.

Jeff McDonald of the San Antonio Express-News:

Ettore Messina was a longtime head coach in Europe. The Spurs lead assistant also took over for a few regular-season games Popovich missed. So, making – rather than advising – coaching decisions won’t be a brand new challenge to Messina.

But down 2-0 to defending-champion Golden State is a tough place to make an NBA playoff debut.

On the bright side, there will be no pressure. Not only has San Antonio been outclassed the first two games of the series, focus is rightly on the Popovich family. A win would be a pleasant surprise and help Messina – who’s up for the Hornets job – in his pursuit of a head-coaching position. A loss would be quickly forgotten with more important matters at hand.

To that end, hopefully the time away allows Popovich the space he needs to grieve. That matters far more than a basketball game.

Report: Knicks to interview Kenny Smith for head-coaching job

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The Knicks are casting a wide net in their coaching search.

It’ll apparently include a familiar, though surprising, name.

ESPN:

TNT analyst Kenny Smith will interview for the New York Knicks’ head-coaching job on Friday, a source told ESPN’s Stephen A. Smith.

A quality organization, the Rockets, interviewed Smith (in 2016, before hiring Mike D’Antoni). So, this isn’t proof of the Knicks’ oddball thinking. (There are plenty of better examples, if you wish).

Steve Kerr opened the door for former players to go straight from TV to being an NBA head coach without having any coaching experience. He’s been a smash hit with the Warriors.

But Kerr was also the Suns’ general manager before Golden State hired him. Smith has no front-office experience.

So, it’s tough to judge Smith, whose role on television is more to entertain than inform (though he does both). He’ll have to really wow in his interview to get the job.

But at least he has that opportunity.

Pacers coach Nate McMillan slips and falls while arguing call (video)

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Nate McMillan slipped up in his handling of Victor Oladipo‘s early fouls during the Pacers’ Game 2 loss to the Cavaliers last night.

Then, the Indiana coach literally slipped while arguing that LeBron James should have been called for offensively fouling Lance Stephenson.