{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1515","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1515","heading":"Fee on initial sale of tickets for professional sporting","body":"events.\n\nA. There shall be assessed a fee on the initial sale of tickets\n\nin this state for admission to professional sporting events\n\ninvolving ice hockey, baseball, basketball, football, arena football\n\nor soccer, in amounts as follows:\n\n1. One Dollar ($1.00) on each ticket priced at more than zero,\n\nbut less than Fifty Dollars ($50.00); and\n\n2. Two Dollars ($2.00) on each ticket priced equal to or\n\ngreater than Fifty Dollars ($50.00).\n\nB. The fee prescribed by subsection A of this section shall be\n\nremitted monthly to the Oklahoma Tax Commission on such forms as the\n\nCommission may prescribe for such purpose.\n\nC. All monies collected pursuant to this section shall be paid\n\nby the Oklahoma Tax Commission to the State Treasurer to be\n\ndeposited in the General Revenue Fund.\n\nD. The Oklahoma Tax Commission shall promulgate rules as\n\nnecessary to implement and administer the provisions of this\n\nsection.\n\nE. As used in this section, \"professional sporting event\" means\n\nan organized athletic competition between teams that are members of\n\nan organized league or association with centralized management that\n\nimposes requirements for participation in the league upon the teams,\n\nthe individual athletes or both, and which uses a salary structure\n\nto compensate the athletes.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"dd07a182a503c90f12496ae3ad5e0877e1970ea45ea25a354d18061b74c7f78d","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1512","next":"us-ok/okla.-stat.-tit.-68-68-1621"},"notice":"GroundRules: Original legal text. Not legal advice."}