rick horrow joins me on the phone, sports and business analyst, as well as attorney. haven't talked to you in a while. let me start with you. help people understand, yes, targeting high dollar athletes, millionaires is one thing, but does this also hit some of the guys playing in aaa baseball and minor league hockey and guys who are just making a few thousand dollars a year? >> t.j., hello. it hits them on a relative basis. theoretically as the tax code should be deployed people making the most money pay the most taxes, that's at least in the world we're supposed to live in. the bottom line is it's an attempt to generate money from people who work in the state and there have been a number of lawsuits about whether it's overreaching. they've all decided that as long as you correspond the number of days the team is playing visitingwise, one day if it's a basketball team, three, four if it's a sear res in baseball and don't double dip by charging him