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MLS DC United Red Bul_Reps.jpg

MLS DC United Red Bul_Reps.jpg

Workers attempt to clear the snow from the field before the New York Red Bulls' MLS Eastern Conference semifinal playoff match against D.C. United was postponed, Wednesday, Nov. 7, 2012, in Harrison, N.J. (AP Photo/Bill Kostroun)

UNITED_17

UNITED_17

D.C. United midfielder Andy Najar (14) argues with the ref before being tosses for receiving two yellow cards in the second half against the New York Red Bulls in the Eastern Conference semifinals playoff match at RFK Stadium, Washington, D.C., Saturday, Nov. 3, 2012. (Craig Bisacre/The Washington Times)

UNITED_16

UNITED_16

D.C. United midfielder Marcelo Saragosa (11) fights for possesion against New York Red Bulls defender Roy Miller (7) during the second half of the Eastern Conference semifinals playoff match at RFK Stadium, Washington, D.C., Saturday, Nov. 3, 2012. (Craig Bisacre/The Washington Times)

76ers Bulls Basketbal_Hasc.jpg

76ers Bulls Basketbal_Hasc.jpg

Chicago Bulls point guard Derrick Rose reacts after injuring his leg in the fourth quarter of Game 1 in the first round of the NBA basketball playoffs against the Philadelphia 76ers Saturday, April 28, 2012, in Chicago. The Bulls won 103-91. (AP Photo/Daily Herald, John Starks)

Wizards Bulls Basketb_Reps.jpg

Wizards Bulls Basketb_Reps.jpg

Washington Wizards forward Kevin Seraphin (13) blocks the shot of Chicago Bulls center Joakim Noah, during the first half of an NBA game Monday, April 16, 2012, in Chicago. (AP Photo/Charles Rex Arbogast)

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20120329-195617-pic-335253128.jpg

Washington Wizards head coach Doug Collins and F/G Michael Jordaon (23) chat on the sidelines during a break in action against the Chicago Bulls at the MCI Center on Saturday March 1, 2003 in Washington, DC, a 101-93 Wizards win. ( Ross D. Franklin / The Washington Times )

Heat Bulls Basketball_Cork.jpg

Heat Bulls Basketball_Cork.jpg

** FILE ** Miami Heat guard Dwyane Wade pauses during the second half of an NBA basketball game against the Chicago Bulls in Chicago, Wednesday, March 14, 2012. (AP Photo/Nam Y. Huh)

Bulls Wizards Basketb_Reps.jpg

Bulls Wizards Basketb_Reps.jpg

Chicago Bulls guard Derrick Rose (1) battles for the ball against Washington Wizards guard John Wall (2) as guard Nick Young looks on during the first half of an NBA game, Monday, Jan. 30, 2012, in Washington. (AP Photo/Nick Wass)

Wizards Bulls Basketb_Hasc.jpg

Wizards Bulls Basketb_Hasc.jpg

Washington Wizards forward Chris Singleton battles for a rebound against Chicago Bulls forward Joakim Noah during the first quarter in Chicago on Wednesday, Jan. 11, 2012. (AP Photo/Nam Y. Huh)

Wizards Bulls Basketb_Reps.jpg

Wizards Bulls Basketb_Reps.jpg

Washington Wizards guard John Wall (2) reacts after a teammate misses a basket during the first quarter of an NBA game against the Chicago Bulls in Chicago on Wednesday, Jan. 11, 2012. (AP Photo/Nam Y. Huh)

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20111225-152310-pic-447370442.jpg

Washington Wizards' John Wall (2) passes the ball from under the basket while Chicago Bulls Kyle Korver, left, and Ronnie Brewer defend during the second half of an NBA basketball game in Washington, Monday, Feb. 28, 2011. Bulls won 105-77. (AP Photo/Manuel Balce Ceneta)

DeRosario.jpg

DeRosario.jpg

D.C. United's Dwayne De Rosario scored in the 61st minute against the New York Red Bulls to give United the only goal of the game and a 1-0 win. (Courtesy of Ben Keller/D.C. United)

APTOPIX Heat Bulls Ba_Hasc.jpg

APTOPIX Heat Bulls Ba_Hasc.jpg

NBA Playoffs: Miami Heat forward LeBron James (6) drives against Chicago Bulls guard Ronnie Brewer (11) during the third quarter of Game 5 of the NBA basketball Eastern Conference finals Thursday, May 26, 2011, in Chicago. With an 83-80 win over the Bulls, the Heat have advanced to the NBA finals and will now play the Dallas Mavericks. (AP Photo/Charles Rex Arbogast)

Bulls Heat Basketabal_Hasc.jpg

Bulls Heat Basketabal_Hasc.jpg

NBA Playoffs: Miami Heat's Dwyane Wade cheers on his team against the Chicago Bulls during the second half of Game 4 of the NBA basketball playoffs Eastern Conference finals in Miami, Tuesday, May 24, 2011. The Heat defeated the Bulls 101-93 in overtime. (AP Photo/Lynne Sladky)

Heat Bulls Basketball_Hasc.jpg

Heat Bulls Basketball_Hasc.jpg

Miami Heat forward LeBron James (6) dunks over Chicago Bulls forward Carlos Boozer, left, and center Joakim Noah during the first quarter of Game 2 of the NBA basketball Eastern Conference finals on Wednesday, May 18, 2011, in Chicago. (AP Photo/Charlie Arbogast)

20110419-204633-pic-861873025.jpg

20110419-204633-pic-861873025.jpg

Associated Press The concept of a "jock tax" is thought to date back to the end of the 1991 NBA playoffs, in which the Chicago Bulls defeated the Los Angeles Lakers. The practice snowballed from there.