Okla. Stat. tit. 68, § 68-1515: Fee on initial sale of tickets for professional sporting

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.