5-414. Fees; tax
The following fees and tax shall be assessed as prescribed in this article for the different license classes:
Local Governing
License Class Body Fee License Fee Bingo Tax
A $ 5.00 $ 10.00 2.5% of adjusted gross receipts
B 25.00 50.00 1.5% of gross receipts
C 50.00 200.00 2.0% of gross receipts
Structure Arizona Revised Statutes
Title 5 - Amusements and Sports
§ 5-102 - Arizona racing commission; members; appointment; terms
§ 5-103.01 - Prohibited activities
§ 5-104 - Arizona racing commission; director; division; powers and duties
§ 5-104.01 - Audits and special investigations; exemption
§ 5-105 - Appointment of personnel; tests; reports; detention of animals; testing facilities
§ 5-106 - Supervisor of mutuels; pari-mutuel auditors; other employees; stewards
§ 5-107.02 - Qualification for eligibility of racing meeting operator
§ 5-107.03 - Separate financial records of permittee and concessionaire; violations
§ 5-108 - Issuance of permit or license; grounds for refusal to issue; nontransferable; renewal
§ 5-108.02 - Revocation of permits; penalties
§ 5-108.04 - Restrictions on loans; exemptions
§ 5-108.05 - Revocation and suspension of licenses; probation; civil penalties; exception
§ 5-109 - Identification of animals; exemptions
§ 5-109.01 - Requirements of permittee regarding Arizona bred horses; powers of commission
§ 5-110 - Racing days, times and allocations; emergency transfer; county fairs; charity days
§ 5-111 - Wagering percentage to permittee and state; exemptions
§ 5-111.01 - Breakage; definition; tax; disposition
§ 5-111.04 - Repayment of nonapproved expenditures of capital monies; judicial review
§ 5-112.01 - Defense to a charge of false arrest
§ 5-113 - Disposition of revenues and monies; funds; committee
§ 5-113.01 - Racing regulation fund; exemption
§ 5-114 - Races exclusively for Arizona bred horses; breeders' awards; certification; fee
§ 5-115 - Violation; classification; civil penalties
§ 5-117 - Ejection or exclusion from racing meeting or racetrack enclosure; due process; rules
§ 5-118 - Authorization to own or lease new additional wagering facilities; written consent
§ 5-131 - Compact; authority to join
§ 5-222 - Application of this chapter
§ 5-224 - Division of boxing and mixed martial arts regulation; powers and duties
§ 5-225 - Regulation of boxing contests, tough man contests and mixed martial arts
§ 5-226 - Levy of tax on gross receipts; disposition; verification and financial audit; definition
§ 5-227 - Jurisdiction of commission
§ 5-228 - Persons required to procure licenses; requirements; background information; fee; bond
§ 5-229 - Promoters; licenses; bond; proof of financial responsibility
§ 5-230 - License fees; expiration; renewal
§ 5-231 - Financial interest in boxer prohibited
§ 5-234 - Attendance by peace officers; duty of chief of police or sheriff
§ 5-235.01 - Disciplinary action; grounds; civil penalty; emergency suspension; injunction
§ 5-236 - Violation; classification
§ 5-237 - Selection of referees
§ 5-238 - Sham boxing; withholding a purse
§ 5-302 - Application of chapter
§ 5-311 - Powers and duties of the commission
§ 5-321 - Numbering; registration fees; exemption from taxation; penalty; procedures
§ 5-321.01 - Staggered watercraft registration; rules
§ 5-322 - Motorized watercraft to be numbered; exceptions
§ 5-325 - Investment of temporary monies; earned interest
§ 5-326 - Nonresidents; registration; payment of fees; exemption
§ 5-327 - Nonresident boating safety infrastructure fees
§ 5-331 - Personal flotation devices; requirements; exception
§ 5-333 - Classification of watercraft; lights
§ 5-343 - Speed restrictions; excessive wake
§ 5-347 - Interference with navigation or launching areas
§ 5-348 - Dumping refuse, rubbish or debris on waterways
§ 5-349 - Watercraft casualties; violation; classification
§ 5-350 - Personal watercraft; requirements for operation; definition
§ 5-361 - Uniform navigational marking of waters; intergovernmental agreements
§ 5-371 - Boat liveries; requirements
§ 5-382 - State lake improvement fund; administration; report
§ 5-391 - Enforcement; violation; classification
§ 5-392 - Seizure and forfeiture of watercraft
§ 5-393 - Inspection for stolen watercraft; violation; classification
§ 5-395.02 - Admissibility of breath test or other records
§ 5-395.03 - Test for alcohol concentration or drug content; refusal; civil penalty
§ 5-395.04 - Preliminary breath tests; authority
§ 5-398 - Reimbursement of incarceration costs
§ 5-398.01 - Waiver of fine, surcharge or assessment
§ 5-398.02 - Records of convictions and judgments; abstract of record; reports
§ 5-399.01 - Abandoned watercraft; notice of intent to transfer ownership
§ 5-399.02 - Unclaimed watercraft; transfer of ownership; violation; classification
§ 5-399.03 - Abandoned watercraft processing rules; fees
§ 5-402 - Licensing authority; powers; duties
§ 5-403 - Qualification for license; renewal; transfer
§ 5-403.01 - License location transfers
§ 5-404 - Application for license
§ 5-405 - Form of license; display
§ 5-406 - Persons allowed to conduct games; premises; equipment; expenses; compensation
§ 5-407 - Statement of receipts; expenses; penalty
§ 5-408 - Examination of books and records
§ 5-409 - Forfeiture of license; ineligibility to apply for license; classification
§ 5-410 - Violation; classification
§ 5-411 - Credentials and authority of employees of the licensing authority
§ 5-412 - Preemption by state of bingo taxation
§ 5-413 - License classification; requirements
§ 5-415 - Excessive gross receipts; change of license class
§ 5-532 - Authorization of state lottery revenue bonds
§ 5-533 - Issuance and sale of bonds; state lottery revenue bond proceeds fund; use of bond proceeds
§ 5-534 - State lottery revenue bond debt service fund
§ 5-535 - Securing principal and interest; refunding bonds
§ 5-537 - Bond purchase; cancellation
§ 5-539 - Investment of monies; funds
§ 5-541 - Effect of changing circumstances of bonds; agreement of state
§ 5-543 - State officials to comply with agreements
§ 5-553 - Executive director; appointment
§ 5-554 - Commission; director; powers and duties; definitions
§ 5-555 - Apportionment of revenue
§ 5-556 - Powers and duties of director
§ 5-557 - Monthly reports; annual reports
§ 5-558 - Studies and investigations
§ 5-559 - Contracts; limitation; restrictions
§ 5-560 - Security operations; powers; peace officer status
§ 5-561 - Department of public safety; investigation; authority; payment
§ 5-562 - Licenses to sell tickets or shares; fee; conditions; definitions
§ 5-562.01 - Prosecution; payment of costs
§ 5-563 - Right to prize not assignable; exceptions
§ 5-564 - Sale at unauthorized price or by unauthorized persons; violation; classification
§ 5-565 - Sale of tickets or shares to underage persons; violation; classification
§ 5-565.02 - Purchase of lottery tickets or shares by minors
§ 5-566 - Alteration of lottery tickets; violation; classification
§ 5-567 - Purchase of tickets and receipt of prizes by certain persons prohibited
§ 5-568 - Disposition of unclaimed prize money
§ 5-569 - Lottery redemption agents
§ 5-570 - Award of prize to certain persons prohibited
§ 5-572 - Use of monies in state lottery fund; report
§ 5-575 - Prizes; setoff for debts to state agencies; definitions
§ 5-576 - Lottery; advertising; professional sports; prohibition
§ 5-601 - Gambling on Indian reservations; tribal-state compacts; tribal-state compact fund
§ 5-601.02 - New standard form of tribal-state gaming compact; effects
§ 5-602 - Gaming certification and enforcement; powers; duties; deputy director
§ 5-602.01 - Rules; civil penalties
§ 5-603 - Department of gaming investigators; peace officer status
§ 5-605 - Tribal-state compacts; 2021 compact trust fund; annual report; definition
§ 5-702 - Posting passenger information signs
§ 5-703 - Posting ski information signs
§ 5-704 - Additional duties of ski area operators
§ 5-705 - Duties of skiers in any action against the ski area operator
§ 5-706 - Release of liability
§ 5-802 - Formation of authority
§ 5-804 - Administrative powers and duties
§ 5-805 - Executive director; duties
§ 5-806 - Gift ban; principals and lobbyists; exemptions
§ 5-807 - Constructing and operating multipurpose facility
§ 5-808 - Major league baseball spring training facilities; local financial participation
§ 5-810 - Regulating sale, use and consumption of alcoholic beverages
§ 5-811 - Conflicts of interest; violation; classification
§ 5-813 - Disadvantaged business enterprise participation goals; contractor employment requirements
§ 5-814 - Monthly report; appearance before joint legislative budget committee
§ 5-815 - Intercollegiate football national championship and playoff games
§ 5-832 - General fund; investments
§ 5-833 - Construction account
§ 5-834 - Facility revenue clearing account
§ 5-835 - Tourism revenue clearing account
§ 5-837 - Cactus league promotion account
§ 5-838 - Youth and amateur sports facilities account; reserve
§ 5-839 - Car rental surcharge
§ 5-1132 - General fund; investments
§ 5-1133 - Excise tax on car rentals
§ 5-1134 - Excise tax on hotels and motels
§ 5-1135 - Tax on restaurants and bars
§ 5-1136 - Tax on amusements and sporting events
§ 5-1138 - Administration of tax
§ 5-1139 - Conditional reduction of district taxes
§ 5-1432 - General fund; investments
§ 5-862 - Authorization of bonds
§ 5-863 - Issuance and sale of bonds; notice
§ 5-864 - Bond proceeds subaccount
§ 5-865 - Debt service account
§ 5-866 - Securing principal and interest
§ 5-868 - Bond purchase; cancellation
§ 5-870 - Use of surplus monies
§ 5-871 - Investment of monies in the bond proceeds subaccount
§ 5-872 - Investment of monies in debt service account
§ 5-873 - Authorized investments of monies
§ 5-874 - Deposit and disbursement of monies
§ 5-876 - Effect of changing circumstances on bonds; agreement of state
§ 5-877 - Validity of bonds; legal opinion
§ 5-1162 - Obligation for the bonds
§ 5-1163 - Authorization of bonds
§ 5-1164 - Issuance and sale of bonds
§ 5-1165 - Bond proceeds account
§ 5-1166 - Debt service account
§ 5-1167 - Securing principal and interest
§ 5-1169 - Bond purchase for cancellation
§ 5-1171 - Investment of monies in the bond proceeds account
§ 5-1172 - Investment of monies in the debt service account
§ 5-1173 - Authorized investment of monies
§ 5-1174 - Deposit and disbursement of monies
§ 5-1175 - Characteristics of bonds; negotiability; legal investments; exemption from taxation
§ 5-1176 - Effect of changing circumstances on bonds; agreement of state
§ 5-1177 - Validity of bonds; legal opinion
§ 5-1462 - Obligations for the bonds
§ 5-1463 - Authorization of bonds
§ 5-1464 - Issuance and sale of bonds
§ 5-1465 - Bond proceeds account
§ 5-1466 - Debt service account
§ 5-1467 - Securing principal and interest
§ 5-1469 - Bond purchase for cancellation
§ 5-1471 - Investment of monies in the bond proceeds account
§ 5-1472 - Investment of monies in the debt service account
§ 5-1473 - Authorized investment of monies
§ 5-1474 - Deposit and disbursement of monies
§ 5-1475 - Characteristics of bonds; negotiability; legal investments; exemption from taxation
§ 5-1476 - Effect of changing circumstances on bonds; agreement of state
§ 5-1477 - Validity of bonds; legal opinion
§ 5-1102 - Formation of district; board of directors; duties
§ 5-1103 - Sports authority; establishment; authority board
§ 5-1104 - Sports authority plan; authority board powers and duties; advisory board
§ 5-1105 - Executive director; duties
§ 5-1106 - Major league baseball spring training facilities; local financial participation
§ 5-1107 - Youth sports and recreation; local financial participation
§ 5-1108 - Gift ban; exemptions
§ 5-1109 - Regulating sale, use and consumption of alcoholic beverages
§ 5-1110 - Conflicts of interest
§ 5-1112 - Quarterly report; appearance before joint legislative budget committee
§ 5-1202 - Fantasy sports contests; exceptions; rules; licensure
§ 5-1203 - Prohibited employees; procedures and controls
§ 5-1204 - Financial responsibility
§ 5-1205 - Prohibitions; exception
§ 5-1206 - Problem gambling; self-exclusion list; program; liabilities
§ 5-1207 - Department of gaming; authority
§ 5-1209 - Revocation, suspension or denial of license; grounds; definitions
§ 5-1210 - Violations; classification; penalties
§ 5-1212 - Fantasy sports contest fund
§ 5-1213 - Conditional enactment; notice
§ 5-1302 - Department of gaming; powers; duties
§ 5-1303 - Event wagering; license required; exception
§ 5-1304 - Licensure; application
§ 5-1305 - License review; approval; fees; material change; exemption; display; transferability
§ 5-1306 - License revocation; suspension; denial; grounds; definitions
§ 5-1307 - Limited event wagering operator licenses; definition
§ 5-1309 - Management services provider license
§ 5-1311 - License restrictions; prohibited licensees; violation; classification
§ 5-1314 - Event wagering authorized
§ 5-1316 - Integrity; reporting prohibited or suspicious conduct; investigations
§ 5-1317 - Sports governing body agreements
§ 5-1318 - Fees; event wagering fund
§ 5-1319 - Financial responsibility
§ 5-1320 - Problem gambling; self-exclusion list; program; liabilities
§ 5-1321 - Conditional enactment; notice
§ 5-1402 - Formation of authority
§ 5-1404 - Administrative powers and duties
§ 5-1405 - Executive director; duties
§ 5-1406 - Conflicts of interest
§ 5-1407 - Gift ban; exemption
§ 5-1408 - Regulating sale, use and consumption of alcoholic beverages
§ 5-1409 - Annual report; appearance before joint legislative budget committee