Interesting here:
An economic impact analysis done by the UTAD shows that, by comparison between the 2008 and 2010 seasons, attendance at Neyland Stadium dropped by nearly 1,660 per game. Between 2009 and 2011, Neyland saw a drop of just over 4,500 per game. Nevertheless, in 2012, Tennessee finished second in the SEC and sixth in the nation with a total attendance of almost 760,000.
The UTAD has an SEC-low reserve of $2 million. That analysis shows UTAD has an annual economic impact on Knoxville and East Tennessee of roughly $151 million. Late last month, the Knox County Commission formally withdrew its portion of the amusement tax on ticket sales for Tennessee basketball and football home games. The county portion of the 5-percent tax, however, is just 0.5-percent. The City of Knoxville gets the other 4.5-percent.
No other intercollegiate program in the nation has to deal with a tax burden like this one from the City of Knoxville. If completely repealed, the UTAD would have $1.6 million to devote to Neyland Stadium improvements and aid in the additional costs coming to universities for student athletes with the changing in the NCAA governance.