§ 617. Assessment--Total gross receipts, proceeds and telecasts included--Complimentary tickets...
Oklahoma Statutes AnnotatedTitle 3A. Amusements and SportsEffective: November 1, 2021
Effective: November 1, 2021
3A Okl.St.Ann. § 617
§ 617. Assessment--Total gross receipts, proceeds and telecasts 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.
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.
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.
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 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.
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.
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.
Credits
Laws 1994, c. 240, § 17, eff. Sept. 1, 1994; Laws 1995, c. 202, § 9 emerg. eff. May 19, 1995; Laws 1998, c. 348, § 4, emerg. eff. June 5, 1998; Laws 1999, c. 210, § 16, eff. July 1, 1999; Laws 2003, c. 331, § 2, eff. July 1, 2003; Laws 2004, c. 184, § 2, emerg. eff. May 3, 2004; Laws 2005, c. 462, § 3, eff. Nov. 1, 2005; Laws 2008, c. 329, § 17, eff. July 1, 2008; Laws 2012, c. 359, § 15; Laws 2013, c. 290, § 5, eff. Nov. 1, 2013; Laws 2021, c. 209, § 6, eff. Nov. 1, 2021.
3A Okl. St. Ann. § 617, OK ST T. 3A § 617
Current with emergency effective legislation through Chapter 106 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
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