Arkansas Code
Subchapter 3 - Licensing
§ 17-22-306. Fees

(a)
(1) Within five (5) business days after a combative sports match or exhibition, the licensed manager, promoter, or person responsible for the match or exhibition shall furnish to the State Athletic Commission a written report under the penalty of perjury on a form that shall be provided by the commission showing the number of tickets that were issued or sold and the gross receipts therefor without any deductions whatsoever.
(2)
(A) The person shall also pay to the commission at the same time a five-percent fee of the total gross receipts received from admission charges for each exhibition held under the authority of this chapter.
(B) The five percent (5%) shall be computed using gross gate receipts, unless the venue collects and remits sales tax for the promoter.
(C) If the venue collects and remits sales tax for the promoter, the five percent (5%) shall be computed on the net gate receipts after sales tax.
(D)
(i) If a promoter allows admission to a match or exhibition in return for a payment other than the cash purchase of tickets, the commission shall:
(a) Determine the method to be used to calculate the five-percent value of the gate receipts; or
(b) Set a reasonable price per person to be paid by the promoter to the commission.

(ii) If the promoter requests a decision from the commission regarding the payment under this section before the match or exhibition, the commission shall make the determination and notify the promoter of the determination before the match or exhibition.


(3)
(A) The promoter shall pay the cost of an event inspector or investigator present at the event.
(B) Except as provided under subdivision (a)(3)(D) of this section, the cost of the event inspector or investigator shall not exceed one hundred twenty-five dollars ($125) per day for each inspector or investigator.
(C) The commission shall:
(i) Determine if there is a need to appoint an inspector or investigator at an event;
(ii) Determine the number of inspectors or investigators to be appointed for the event; and
(iii) Notify the promoter in writing before the event of:
(a) The number of inspectors or investigators to be appointed;
(b) The cost of the inspectors or investigators; and
(c) The reasons for the appointment.


(D) [Repealed.]


(b)
(1)
(A) The commission may designate a representative to be present and to observe the computation of the number of tickets issued or sold and the determination of the gross receipts.
(B) All events shall utilize tickets for admission.

(2)
(A) When the tickets are sold through an electronic ticket system, the commission may accept a computerized certification of tickets sold and a statement from the venue.
(B) The statement from the venue shall be signed by an arena representative and the promoter.

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