Many fans might not understand the "Jock Tax," but it is basically the complicated method in which their tax liability is tabulated. See, players don't pay taxes based on what team they play for. They pay taxes based on the city in which they are playing a game. So, even if a player is on the Florida Panthers, every time they come to the Prudential Center for a matchup, they are paying New Jersey taxes.
This is one reason why the tax argument for Florida, Tampa, Dallas, and Vegas doesn’t hold as much weight.