athlete tax
n. A tax levied on professional athletes by the jurisdiction to which they travel to play a game.
The councillors said the money raised through the athlete tax could be used to help subsidize the Toronto Maple Leafs and Ottawa Senators, Ontario's National Hockey League teams.
—Robert MacLeod, “Toronto councillors want to tax visiting pros,” The Globe and Mail, February 03, 2000
1991 (earliest)
Gov. Jim Edgar on Thursday gave approval to a bill known as "Michael Jordan's Revenge" that would impose state taxes on the portion of income that visiting professional athletes earn in Illinois.
—“Pro athlete tax signed by Edgar,” Chicago Tribune, September 27, 1991