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“There’s no good time to raise taxes,” said H.D. Palmer, a spokesman for Mr. Schwarzenegger’s Department of Finance. “This is not something that the governor is putting forward because he enjoys it.”

The affected industry groups say they are being unfairly targeted and that similar businesses are exempt.

“You don’t see a tax on movies,” said Bob Bouchier, executive director of the California Alliance for Golf. “You don’t see a tax on bowling. You don’t see skiing. You don’t see a tax on any other sport.”