Oklahoma Statutes
Title 3A. Amusements and Sports
§3A-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.

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.
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, 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.
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 payment.
5. The Commission shall, upon request, provide the telecast promoter with a report detailing the number of orders and the assessment payment due.
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.
Added by Laws 1994, c. 240, § 17, eff. Sept. 1, 1994. Amended by 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.
NOTE: Editorially renumbered from § 516 of this title to provide consistency in numbering.

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