For the purposes of this part, the following terms shall mean:

1. (1)

   1. (A) “Adjusted square footage of athletic buildings” means:

      1. (i) The total square footage of all athletic buildings per the most current property insurance statement of values; less
      2. (ii) Any square footage required for physical education by the most recent Program of Requirements of the Arkansas School Facility Manual as published by the Division of Public School Academic Facilities and Transportation.
   2. (B) Square footage required for physical education courses shall be calculated by applying the prior-year three-quarter average daily membership of the public school or school district to the physical education spaces prescribed by the appropriate spacing calculators of the Program of Requirements.
   3. (C) If only a portion of a multifunction building is used for an interschool athletic program, only the square footage of the portion of the building used for or by an interschool athletic program shall be included in the calculation of "adjusted square footage of athletic buildings”;
2. (2) “Arkansas Activities Association” means the organization which serves as the centralized governing agency for all interschool athletic competitions;

3. (3)

   1. (A) “Athletic building” means an enclosed facility or a portion of an enclosed facility built for, renovated for, or used or intended to be used by an interschool athletic program.

   2. (B) An “athletic building” includes without limitation:

      1. (i) Gymnasiums, whether in use or not;
      2. (ii) Field houses;
      3. (iii) Indoor practice facilities;
      4. (iv) Offices for athletic directors and coaches;
      5. (v) Concession stands;
      6. (vi) Press boxes;
      7. (vii) Playing field dressing rooms/restrooms; and
      8. (viii) Athletic equipment storage buildings.
   3. (C) An “athletic building” does not include an outdoor playing field.

   4. (D) An “athletic building” does not include a building:

      1. (i) No longer used by or for interschool athletic programs; and
      2. (ii) Located on a campus annexed or consolidated into a public school district;
4. (4) “Athletic coach” means an employee of a district who is assigned direct responsibility for guiding a team engaged in an athletic program and competing with other schools subject to the regulations of the Arkansas Activities Association;

5. (5) “Athletic expenditures” means all direct and indirect expenses related to interschool athletic programs, prorated if necessary, including without limitation:

   1. (A) The proportion of salaries or supplemental pay for staff for or related to interschool athletic programs;

   2. (B) The proportion of fringe benefits, including without limitation:

      1. (i) Medical and dental insurance;
      2. (ii) Workers’ compensation;
      3. (iii) Pension plans; and
      4. (iv) Any other costs associated with employment of staff for interschool athletic programs;

   3. (C) Travel, including bus-related operation and maintenance, to and from any interschool athletic program event for:

      1. (i) Students;
      2. (ii) Faculty;
      3. (iii) Spirit groups;
      4. (iv) Band; or
      5. (v) Patrons of the school district;
   4. (D) Equipment;
   5. (E) Meals;
   6. (F) Supplies;
   7. (G) Property and medical insurance;
   8. (H) Medical expenses;
   9. (I) Utilities;
   10. (J) Maintenance of facilities related to interschool athletic teams and spirit groups, excluding bands; and
   11. (K) Construction and renovation of athletic buildings and outdoor playing fields;

6. (6) “Interschool athletic program” means any athletic program:

   1. (A) That is organized primarily for the purpose of competing with other schools, public and/or private; or

   2. (B) Subject to regulation by the Arkansas Activities Association, including organized physical activity courses:

      1. (i) As defined by Arkansas Code § 6-16-137; and
      2. (ii) Designed or implemented for participation in interschool athletics;

7. (7)

   1. (A) “Net athletic event gate receipts” means:

      1. (i) The amount remaining from fees collected for admission to a school district athletic event; less
      2. (ii) Any expenses paid by the school district from those gate receipts.

   2. (B) “Net athletic event gate receipts” include:

      1. (i) Revenues generated from the sale of reserved seating and the amount collected for admission to a school district athletic event; less
      2. (ii) Any expenses, including any rental fee for a facility used for an athletic event.

   3. (C) “Net athletic event gate receipts” do not include any portion of admission fees charged by a school district:

      1. (i) For an athletic event held at the school district or at a facility leased or rented by the school district; and
      2. (ii) Remitted or passed through to another entity outside the district;

8. (8)

   1. (A) “Outdoor playing field” means a nonenclosed area used for an interschool athletic program.

   2. (B) An “outdoor playing field” includes without limitation:

      1. (i) Football fields;
      2. (ii) Baseball fields;
      3. (iii) Softball fields;
      4. (iv) Soccer fields; and
      5. (v) Track and field areas;
9. (9) “Public school district” includes, for purposes of this part, all open-enrollment public charter schools; and

10. (10) “State funds” means all money derived from state revenues, specifically including without limitation:

    1. (A) Distributions from the Division of Elementary and Secondary Education Public School Fund Account; and
    2. (B) Ad valorem property taxes distributed to a public school or school district.