(a) Within 72 hours following each competition, the promoter shall:
- (1) File a report with the OPLC identifying the number of tickets sold in every price category and the amount of gross receipts of paid admissions; and
- (2) Pay by certified check a tax of 5 percent of the gross receipts of paid admissions.
- (b) The OPLC shall forward each report received pursuant to this section to the commission prior to the next meeting after the report is received.
Source. #10483, eff 12-5-13; ss by #14038 eff 7-30-24