{"data":{"id":"us-ok/okla.-stat.-tit.-3a-3a-617","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 3A, § 3A-617","heading":"Assessment - Total gross receipts, proceeds and telecasts","body":"included – Complimentary tickets - Payment - Gross receipts report -\n\nRecords.\n\nA. Except as otherwise provided in the Oklahoma State Athletic\n\nCommission Act, in addition to the payment of any other fees and\n\nmonies due pursuant to the Oklahoma State Athletic Commission Act\n\nand the rules promulgated by the Oklahoma State Athletic Commission,\n\nan assessment equal to five percent (5%) of the total gross receipts\n\nof any professional combative sports event, amateur mixed martial\n\narts event or amateur kickboxing event conducted in this state,\n\nexclusive of any federal tax or tax imposed by any political\n\nsubdivision of this state, shall be hereby levied and shall be\n\nremitted by every promoter and vendor to the Oklahoma State Athletic\n\nCommission.\n\nB. The assessment established in subsection A of this section\n\nshall not exceed Thirty-five Thousand Dollars ($35,000.00).\n\nC. Promoters of professional boxing events, professional mixed\n\nmartial arts events, amateur mixed martial arts events and amateur\n\nkickboxing events shall pay the greater of the five-percent\n\nassessment levied pursuant to subsection A of this section or Four\n\nHundred Fifty Dollars ($450.00) to the Commission.\n\nD. Promoters of professional wrestling events shall pay the\n\ngreater of the five-percent assessment levied pursuant to subsection\n\nA of this section or Eighty Dollars ($80.00) to the Commission.\n\nE. For the purpose of this section, total gross receipts of\n\nevery promoter shall include:\n\n1. The face value of all tickets sold; and\n\n2. Proceeds from a vendor, or the promoter's gross price\n\ncharged for the sale of food, alcoholic and nonalcoholic beverages,\n\nor merchandise, including, but not limited to, wearing apparel,\n\nsouvenirs and programs.\n\nF. For professional combative sports events, amateur mixed\n\nmartial arts events or amateur kickboxing events at which admission\n\ntickets are not sold, the promoter shall remit an assessment equal\n\nto five percent (5%) of the revenues received by the promoter for\n\nthe event.\n\nG. For the purpose of this section, total gross receipts of\n\nevery vendor shall include the gross price charged for the sale of\n\nfood, alcoholic and nonalcoholic beverages, and merchandise\n\nincluding, but not limited to, wearing apparel, souvenirs, and\n\nprograms, excluding that portion paid to any promoter.\n\nH. Payment of the assessment on gross receipts, unless\n\notherwise specified, shall be due within five (5) business days\n\nafter the holding of the professional combative sports event,\n\namateur mixed martial arts event or amateur kickboxing event and\n\nshall be accompanied by a report in such form as shall be prescribed\n\nby the Oklahoma State Athletic Commission.\n\nI. A promoter shall not issue complimentary tickets for more\n\nthan ten percent (10%) of the seats for any event. The promoter\n\nshall be responsible to pay the five-percent assessment levied\n\npursuant to subsection A of this section on total receipts as\n\nprescribed in this section for any complimentary tickets in excess\n\nof ten percent (10%). All complimentary tickets must clearly\n\nindicate on the ticket that it is a complimentary ticket and state\n\nthe value of the complimentary ticket. The face value of a\n\ncomplimentary ticket shall be equal to like tickets sold in that\n\nparticular section of the venue. The complimentary tickets that are\n\nexempt from the five-percent assessment levied pursuant to\n\nsubsection A of this section shall be those tickets with the lowest\n\nface value.\n\nJ. Complimentary tickets shall not be given to a sponsor,\n\nelected official, person or any entity that gives the promoter of\n\nany event anything of value, including but not limited to money, in-\n\nkind goods or services, or advertising.\n\nK. The first payment of the assessment on gross income received\n\nfrom the sale of motion picture rights shall be due at the end of\n\nthe month after the date of the sale of the motion picture rights,\nbe given to a sponsor,\n\nelected official, person or any entity that gives the promoter of\n\nany event anything of value, including but not limited to money, in-\n\nkind goods or services, or advertising.\n\nK. The first payment of the assessment on gross income received\n\nfrom the sale of motion picture rights shall be due at the end of\n\nthe month after the date of the sale of the motion picture rights,\n\nand further payments shall be due every thirty (30) days thereafter,\n\nduring the presentation of the picture, and shall be accompanied by\n\na gross receipts report in such form as shall be prescribed by the\n\nOklahoma State Athletic Commission.\n\nL. Except as otherwise provided in the Oklahoma State Athletic\n\nCommission Act, in addition to the payment of any other fees and\n\nmonies due pursuant to the Oklahoma State Athletic Commission Act\n\nand the rules promulgated by the Oklahoma State Athletic Commission,\n\nan assessment in an amount of five percent (5%) of the total gross\n\nreceipts of every telecast promoter shall be levied. Total gross\n\nreceipts shall include the gross price charged for the sale, lease,\n\nor other use of broadcasting, including, but not limited to, radio,\n\ntelevision, including cable television, pay-per-view television, and\n\nclosed-circuit television, or motion picture rights of combative\n\nsports or amateur mixed martial arts contests, events, or\n\nexhibitions conducted within this state, without any deductions for\n\ncommissions, brokerage fees, distribution fees, advertising, or\n\nother expenses or charges.\n\nM. 1. In the case of facilities at or through which the\n\nclosed-circuit telecast is shown other than a cable system\n\noperator's pay-per-view facilities, the telecast promoter shall,\n\nwithin eight (8) days after the telecast, inclusive of mailing time,\n\nfile with the Commission a written report detailing the name,\n\naddress, telephone number, contact person's name, and the details of\n\nthe payment arrangement for the right to receive the telecast for\n\neach facility to which the broadcast was transmitted.\n\n2. The report shall be accompanied by the assessment payment\n\nrequired under subsection L of this section, excluding any federal,\n\nstate or local taxes.\n\n3. The Commission may require the owner or operator of the\n\nfacility where the telecast is being shown to file a report\n\ncontaining information regarding the amount paid to the telecast\n\npromoter for the right to broadcast the telecast, the quality of the\n\naudio and video signal, and any other information the Commission\n\ndeems appropriate.\n\nN. 1. In the case of a cable system operator's pay-per-view\n\nfacilities at or through which a closed-circuit telecast was shown\n\nwithin the state, the telecast promoter shall, within thirty (30)\n\ndays following receipt of the notice of the assessment from the\n\nCommission, cause to be filed with the Commission the assessment\n\nrequired pursuant to subsection L of this section, excluding any\n\nfederal, state, or local taxes.\n\n2. The cable system operator shall withhold from the proceeds\n\ndue to the telecast promoter the assessment payment required\n\npursuant to subsection L of this section and remit the assessment to\n\nthe Commission on behalf of the telecast promoter. The cable system\n\noperator shall not be liable for the remittance of the assessment\n\nfee required pursuant to subsection L of this section from any\n\nproceeds due to the cable system operator from its pay-per-view\n\nevents.\n\n3. The Commission shall require the cable system operator to\n\nfile reports containing information regarding the number of orders\n\nsold and the price charged for orders and any other information the\n\nCommission deems appropriate.\n\n4. Cable system operators shall not be liable to the Commission\n\nfor the assessment payment required under subsection L of this\n\nsection. Nothing in this section shall be deemed to prevent a cable\n\nsystem operator from billing its customer for the assessment\nformation regarding the number of orders\n\nsold and the price charged for orders and any other information the\n\nCommission deems appropriate.\n\n4. Cable system operators shall not be liable to the Commission\n\nfor the assessment payment required under subsection L of this\n\nsection. Nothing in this section shall be deemed to prevent a cable\n\nsystem operator from billing its customer for the assessment\n\npayment.\n\n5. The Commission shall, upon request, provide the telecast\n\npromoter with a report detailing the number of orders and the\n\nassessment payment due.\n\nO. Any promoter who willfully makes a false and fraudulent\n\nreport under this section is guilty of perjury and, upon conviction,\n\nis subject to punishment as provided by law. This penalty shall be\n\nin addition to any other penalties imposed in this section.\n\nP. Gross receipts reports signed under oath shall also include:\n\n1. The name of the promoter;\n\n2. The professional combative sports event, amateur mixed\n\nmartial arts event or amateur kickboxing event sanctioning permit\n\nnumber;\n\n3. The promoter's business address and any license or permit\n\nnumber required of such promoter by law;\n\n4. Gross receipts as specified by this section, during the\n\nperiod specified by this section; and\n\n5. Such further information as the Oklahoma State Athletic\n\nCommission may require to enable it to compute correctly and collect\n\nthe assessment levied pursuant to this section.\n\nQ. In addition to the information required on reports, the\n\nOklahoma State Athletic Commission may request, and the promoter\n\nshall furnish, any information deemed necessary for a correct\n\ncomputation of the assessment levied pursuant to this section.\n\nR. All levies pursuant to this section shall be collected by\n\nthe Commission and shall be placed to the credit of the Oklahoma\n\nState Athletic Commission Revolving Fund.\n\nS. The monies collected from the assessment levied pursuant to\n\nthe provisions of this section shall be in addition to all other\n\nrevenues and funds received by the Oklahoma State Athletic\n\nCommission.\n\nT. The promoter shall compute and pay to the Oklahoma State\n\nAthletic Commission the required assessment due. If the payment of\n\nthe assessment is not postmarked or delivered to the Oklahoma State\n\nAthletic Commission as specified in subsections H through L of this\n\nsection, whichever is appropriate, the assessment shall be\n\ndelinquent from such date.\n\nU. It shall be the duty of every promoter required to make a\n\ngross receipts report and pay any assessment pursuant to the\n\nprovisions of this section to keep and preserve suitable records and\n\ndocuments which may be necessary to determine the amount of\n\nassessment due as will substantiate and prove the accuracy of such\n\nreports. All such records shall be preserved for a period of three\n\n(3) years, unless the Oklahoma State Athletic Commission, in\n\nwriting, has authorized their destruction or disposal at an earlier\n\ndate, and shall be open to examination at any time by the Oklahoma\n\nState Athletic Commission or by any of its authorized employees.","path":["OK Code","Title 3A"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os3A.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"704c2d9b74efdbcebdda32b5e2894495fc77e83a1ffdd4e401220d9cd28d2d67","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-3a-3a-616","next":"us-ok/okla.-stat.-tit.-3a-3a-619"},"notice":"GroundRules: Original legal text. Not legal advice."}