Allows cities with a population of 150,000 or more to impose a twenty-five cent fee on sporting event tickets and to use the money collected for sport programs

Authorizes cities with a population of one hundred fifty thousand or more to impose an additional twenty-five cent fee upon the ticket price of four dollars or more for any sporting event held within such city; provides moneys collected shall be used for sport and recreation programs in such cities; creates a NYC sports and recreation advisory committee to determine how the money shall be spent in NYC; establishes outside NYC the respective school boards shall administer funds.