Arkansas Statutes
§ 17-22-306 — Fees
Arkansas·Title 17
(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 colle
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Legislative History
Amended by Act 2019, No. 923,§ 4, eff. 7/24/2019. Amended by Act 2017, No. 860,§ 3, eff. 8/1/2017. Amended by Act 2013, No. 1096,§ 10, eff. 8/16/2013. Acts 1987, No. 659, § 5; 1999, No. 1085, § 9; 2001, No. 536, § 1; 2009, No. 781, § 7.
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Exemptions