Okla. Stat. tit. 3A, § 3A-617

included – Complimentary tickets - Payment - Gross receipts report -

Records.

A. Except as otherwise provided in the Oklahoma State Athletic

Commission Act, in addition to the payment of any other fees and

monies due pursuant to the Oklahoma State Athletic Commission Act

and the rules promulgated by the Oklahoma State Athletic Commission,

an assessment equal to five percent (5%) of the total gross receipts

of any professional combative sports event, amateur mixed martial

arts event or amateur kickboxing event conducted in this state,

exclusive of any federal tax or tax imposed by any political

subdivision of this state, shall be hereby levied and shall be

remitted by every promoter and vendor to the Oklahoma State Athletic

Commission.

B. The assessment established in subsection A of this section

shall not exceed Thirty-five Thousand Dollars ($35,000.00).

C. Promoters of professional boxing events, professional mixed

martial arts events, amateur mixed martial arts events and amateur

kickboxing events shall pay the greater of the five-percent

assessment levied pursuant to subsection A of this section or Four

Hundred Fifty Dollars ($450.00) to the Commission.

D. Promoters of professional wrestling events shall pay the

greater of the five-percent assessment levied pursuant to subsection

A of this section or Eighty Dollars ($80.00) to the Commission.

E. For the purpose of this section, total gross receipts of

every promoter shall include:

1. The face value of all tickets sold; and

2. Proceeds from a vendor, or the promoter's gross price

charged for the sale of food, alcoholic and nonalcoholic beverages,

or merchandise, including, but not limited to, wearing apparel,

souvenirs and programs.

F. For professional combative sports events, amateur mixed

martial arts events or amateur kickboxing events at which admission

tickets are not sold, the promoter shall remit an assessment equal

to five percent (5%) of the revenues received by the promoter for

the event.

Oklahoma Statutes - Title 3A. Amusements and Sports Page 165

G. For the purpose of this section, total gross receipts of

every vendor shall include the gross price charged for the sale of

food, alcoholic and nonalcoholic beverages, and merchandise

including, but not limited to, wearing apparel, souvenirs, and

programs, excluding that portion paid to any promoter.

H. Payment of the assessment on gross receipts, unless

otherwise specified, shall be due within five (5) business days

after the holding of the professional combative sports event,

amateur mixed martial arts event or amateur kickboxing event and

shall be accompanied by a report in such form as shall be prescribed

by the Oklahoma State Athletic Commission.

I. A promoter shall not issue complimentary tickets for more

than ten percent (10%) of the seats for any event. The promoter

shall be responsible to pay the five-percent assessment levied

pursuant to subsection A of this section on total receipts as

prescribed in this section for any complimentary tickets in excess

of ten percent (10%). All complimentary tickets must clearly

indicate on the ticket that it is a complimentary ticket and state

the value of the complimentary ticket. The face value of a

complimentary ticket shall be equal to like tickets sold in that

particular section of the venue. The complimentary tickets that are

exempt from the five-percent assessment levied pursuant to

subsection A of this section shall be those tickets with the lowest

face value.

J. Complimentary tickets shall not be given to a sponsor,

elected official, person or any entity that gives the promoter of

any event anything of value, including but not limited to money, in-

kind goods or services, or advertising.

K. The first payment of the assessment on gross income received

from the sale of motion picture rights shall be due at the end of

the month after the date of the sale of the motion picture rights,
be given to a sponsor,

elected official, person or any entity that gives the promoter of

any event anything of value, including but not limited to money, in-

kind goods or services, or advertising.

K. The first payment of the assessment on gross income received

from the sale of motion picture rights shall be due at the end of

the month after the date of the sale of the motion picture rights,

and further payments shall be due every thirty (30) days thereafter,

during the presentation of the picture, and shall be accompanied by

a gross receipts report in such form as shall be prescribed by the

Oklahoma State Athletic Commission.

L. Except as otherwise provided in the Oklahoma State Athletic

Commission Act, in addition to the payment of any other fees and

monies due pursuant to the Oklahoma State Athletic Commission Act

and the rules promulgated by the Oklahoma State Athletic Commission,

an assessment in an amount of five percent (5%) of the total gross

receipts of every telecast promoter shall be levied. Total gross

receipts shall include the gross price charged for the sale, lease,

or other use of broadcasting, including, but not limited to, radio,

television, including cable television, pay-per-view television, and

closed-circuit television, or motion picture rights of combative

sports or amateur mixed martial arts contests, events, or

exhibitions conducted within this state, without any deductions for

Oklahoma Statutes - Title 3A. Amusements and Sports Page 166

commissions, brokerage fees, distribution fees, advertising, or

other expenses or charges.

M. 1. In the case of facilities at or through which the

closed-circuit telecast is shown other than a cable system

operator's pay-per-view facilities, the telecast promoter shall,

within eight (8) days after the telecast, inclusive of mailing time,

file with the Commission a written report detailing the name,

address, telephone number, contact person's name, and the details of

the payment arrangement for the right to receive the telecast for

each facility to which the broadcast was transmitted.

2. The report shall be accompanied by the assessment payment

required under subsection L of this section, excluding any federal,

state or local taxes.

3. The Commission may require the owner or operator of the

facility where the telecast is being shown to file a report

containing information regarding the amount paid to the telecast

promoter for the right to broadcast the telecast, the quality of the

audio and video signal, and any other information the Commission

deems appropriate.

N. 1. In the case of a cable system operator's pay-per-view

facilities at or through which a closed-circuit telecast was shown

within the state, the telecast promoter shall, within thirty (30)

days following receipt of the notice of the assessment from the

Commission, cause to be filed with the Commission the assessment

required pursuant to subsection L of this section, excluding any

federal, state, or local taxes.

2. The cable system operator shall withhold from the proceeds

due to the telecast promoter the assessment payment required

pursuant to subsection L of this section and remit the assessment to

the Commission on behalf of the telecast promoter. The cable system

operator shall not be liable for the remittance of the assessment

fee required pursuant to subsection L of this section from any

proceeds due to the cable system operator from its pay-per-view

events.

3. The Commission shall require the cable system operator to

file reports containing information regarding the number of orders

sold and the price charged for orders and any other information the

Commission deems appropriate.

4. Cable system operators shall not be liable to the Commission

for the assessment payment required under subsection L of this

section. Nothing in this section shall be deemed to prevent a cable

system operator from billing its customer for the assessment
formation regarding the number of orders

sold and the price charged for orders and any other information the

Commission deems appropriate.

4. Cable system operators shall not be liable to the Commission

for the assessment payment required under subsection L of this

section. Nothing in this section shall be deemed to prevent a cable

system operator from billing its customer for the assessment

payment.

5. The Commission shall, upon request, provide the telecast

promoter with a report detailing the number of orders and the

assessment payment due.

Oklahoma Statutes - Title 3A. Amusements and Sports Page 167

O. Any promoter who willfully makes a false and fraudulent

report under this section is guilty of perjury and, upon conviction,

is subject to punishment as provided by law. This penalty shall be

in addition to any other penalties imposed in this section.

P. Gross receipts reports signed under oath shall also include:

1. The name of the promoter;

2. The professional combative sports event, amateur mixed

martial arts event or amateur kickboxing event sanctioning permit

number;

3. The promoter's business address and any license or permit

number required of such promoter by law;

4. Gross receipts as specified by this section, during the

period specified by this section; and

5. Such further information as the Oklahoma State Athletic

Commission may require to enable it to compute correctly and collect

the assessment levied pursuant to this section.

Q. In addition to the information required on reports, the

Oklahoma State Athletic Commission may request, and the promoter

shall furnish, any information deemed necessary for a correct

computation of the assessment levied pursuant to this section.

R. All levies pursuant to this section shall be collected by

the Commission and shall be placed to the credit of the Oklahoma

State Athletic Commission Revolving Fund.

S. The monies collected from the assessment levied pursuant to

the provisions of this section shall be in addition to all other

revenues and funds received by the Oklahoma State Athletic

Commission.

T. The promoter shall compute and pay to the Oklahoma State

Athletic Commission the required assessment due. If the payment of

the assessment is not postmarked or delivered to the Oklahoma State

Athletic Commission as specified in subsections H through L of this

section, whichever is appropriate, the assessment shall be

delinquent from such date.

U. It shall be the duty of every promoter required to make a

gross receipts report and pay any assessment pursuant to the

provisions of this section to keep and preserve suitable records and

documents which may be necessary to determine the amount of

assessment due as will substantiate and prove the accuracy of such

reports. All such records shall be preserved for a period of three

(3) years, unless the Oklahoma State Athletic Commission, in

writing, has authorized their destruction or disposal at an earlier

date, and shall be open to examination at any time by the Oklahoma

State Athletic Commission or by any of its authorized employees.