1. (a)

   1. (1) The gross receipts or gross proceeds derived from all sales of tickets or admissions to places of amusement or to athletic, entertainment, or recreational events are subject to the tax.
   2. (2) Fees for the privilege of having access to or the use of amusement, entertainment, athletic, or recreational facilities are subject to the tax, except such sales by municipalities are exempt.
   3. (3) All admissions or fees paid for the privilege of having access to places of amusement or to athletic, entertainment, or recreational events are subject to tax, regardless of whether the fee charged is called a “membership” and allows access for one (1) or more times, or for a fixed period of time.
   4. (4) Tickets or admissions purchased by members for the purpose of having access to special entertainment events, even though these events may be held on a regular basis, are also subject to the tax regardless of who collects the fees for the ticket or admission.
2. (b) Membership dues that are paid on a regular basis by members of a club solely for the privilege of membership are not subject to the tax, unless the dues are taxable as provided by subsection (a) of this section or subsection (c) of this section.

3. (c)

   1. (1) Dues and membership fees to health spas, health clubs, and fitness clubs and dues and membership fees to a private club, within the meaning of Arkansas Code § 3-9-202(10), that holds any permit from the Alcoholic Beverage Control Board are subject to the tax.

   2. (2)

      1. (A) If a club is a nonprofit charitable organization, dues and membership fees are not subject to tax.
      2. (B) See 26 CAR § 30-1009.
   3. (3) The gross receipts derived from any service provided by or through a health spa, health club, fitness club, or private club are not taxable unless the service is a specifically enumerated taxable service.
   4. (4) As specifically provided in Arkansas Code § 26-52-301(6)(B)(ii), the gross proceeds derived by a private club from the charges to members for the preparation and serving of mixed drinks or for the cooling and serving of beer and wine are subject to sales tax and any supplemental taxes.

Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules contained a footnote as follows: "Source: Ark. Code Ann. § 26-52-301(5) and (6)"