Okla. Stat. tit. 68, § 68-1515
This is the official text of Okla. Stat. tit. 68, § 68-1515, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
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Fee on initial sale of tickets for professional sporting
Official statutory text
events.
A. There shall be assessed a fee on the initial sale of tickets
in this state for admission to professional sporting events
involving ice hockey, baseball, basketball, football, arena football
or soccer, in amounts as follows:
1. One Dollar ($1.00) on each ticket priced at more than zero,
but less than Fifty Dollars ($50.00); and
2. Two Dollars ($2.00) on each ticket priced equal to or
greater than Fifty Dollars ($50.00).
B. The fee prescribed by subsection A of this section shall be
remitted monthly to the Oklahoma Tax Commission on such forms as the
Commission may prescribe for such purpose.
C. All monies collected pursuant to this section shall be paid
by the Oklahoma Tax Commission to the State Treasurer to be
deposited in the General Revenue Fund.
D. The Oklahoma Tax Commission shall promulgate rules as
necessary to implement and administer the provisions of this
section.
E. As used in this section, "professional sporting event" means
an organized athletic competition between teams that are members of
an organized league or association with centralized management that
imposes requirements for participation in the league upon the teams,
the individual athletes or both, and which uses a salary structure
to compensate the athletes.
A. There shall be assessed a fee on the initial sale of tickets
in this state for admission to professional sporting events
involving ice hockey, baseball, basketball, football, arena football
or soccer, in amounts as follows:
1. One Dollar ($1.00) on each ticket priced at more than zero,
but less than Fifty Dollars ($50.00); and
2. Two Dollars ($2.00) on each ticket priced equal to or
greater than Fifty Dollars ($50.00).
B. The fee prescribed by subsection A of this section shall be
remitted monthly to the Oklahoma Tax Commission on such forms as the
Commission may prescribe for such purpose.
C. All monies collected pursuant to this section shall be paid
by the Oklahoma Tax Commission to the State Treasurer to be
deposited in the General Revenue Fund.
D. The Oklahoma Tax Commission shall promulgate rules as
necessary to implement and administer the provisions of this
section.
E. As used in this section, "professional sporting event" means
an organized athletic competition between teams that are members of
an organized league or association with centralized management that
imposes requirements for participation in the league upon the teams,
the individual athletes or both, and which uses a salary structure
to compensate the athletes.
Status: in_force · Read it on the official government site
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