1. A. There is hereby levied a tax of one percent (1%) of the admission charge to any place of amusement, entertainment or recreation. However, except for charges or tickets for admission to any county, district or state fair, the tax imposed by this section shall not apply to any person exempt from sales tax pursuant to Sections 1356 and 1357 of Title 68 of the Oklahoma Statutes, or to any horse racing track, or on admissions to university, college, high school or grammar school games or events.

   The tax imposed by this section shall be paid by the person paying the admission price and shall be collected and remitted to the Oklahoma Tax Commission by the person collecting the admission price.

2. B. All taxes levied pursuant to this section shall be collected by the Oklahoma Tax Commission and apportioned as follows:

   1. 1. Two percent (2%) of such monies collected shall be placed to the credit of the Tax Commission Reimbursement Fund; and
   2. 2. Ninety-eight percent (98%) of such monies collected shall be placed to the credit of the Breast Cancer Act Revolving Fund as set forth in Section 6 of this act.
3. C. The monies collected from the tax levied pursuant to the provisions of this section shall be in addition to all other revenues and funds received by the Oklahoma Center for the Advancement of Science and Technology for breast cancer research and prevention.

Laws 1994, HB 2795, c. 287, § 10.