1. In addition to the payment of any other fees and money due under this chapter, every promoter, except as otherwise provided in subsection 3, shall pay a license fee of 8 percent of the total gross receipts from admission fees, if any, to the live contest or exhibition of unarmed combat, exclusive of any federal tax or tax imposed by any political subdivision of this state, without any deductions for commissions, brokerage fees, distribution fees, advertising, contestants’ purses or any other expenses or charges.

2. One-fourth of the total gross receipts from admission fees collected pursuant to subsection 1 must be deposited with the State Treasurer for credit to the Athletic Commission’s Agency Account created by NRS 467.080.

3. A corporation organized pursuant to NRS 81.550 to 81.660, inclusive, which promotes an amateur contest or exhibition of unarmed combat whose net proceeds are to be spent entirely in this state, for the purposes for which the corporation is organized, is exempt from the fees payable under this section. The corporation must retain the services of a promoter licensed pursuant to this chapter.

4. A promoter is entitled to receive a credit against the license fee imposed by this section in an amount equal to the amount paid by the promoter to the Commission or to an organization sanctioned by the Commission to administer a drug testing program for unarmed combatants, subject to regulations adopted pursuant to subsection 5.

5. The Commission shall adopt regulations governing:

(a) The treatment of complimentary tickets for the purposes of computing gross receipts from admission fees under subsection 1.

(b) Credits against the license fee imposed by this section.

(c) The sanctioning of organizations to administer a drug testing program for unarmed combatants pursuant to subsection 4.

6. The Commission may require an applicant for sanctioning as an organization to administer a drug testing program to:

(a) Pay any costs related to an investigation of the applicant, including, without limitation, investigative costs and attorney’s fees; and

(b) Deposit with the Commission such an amount of money as the Commission deems necessary to pay for the costs set forth in paragraph (a). If any amount required to be deposited pursuant to this paragraph exceeds the actual cost of the investigation of the applicant, the Commission shall refund the excess amount to the applicant upon the completion of the investigation.

All amounts paid pursuant to this subsection must be deposited with the State Treasurer for credit to the Athletic Commission’s Agency Account created by NRS 467.080.

7. Except as otherwise provided in subsection 8, for the purpose of calculating the license fee imposed by this section, “gross receipts” does not include complimentary tickets or tickets provided to a charitable organization. As used in this subsection, “charitable organization” means a person that the Secretary of the Treasury has determined to be tax exempt pursuant to the provisions of section 501(c)(3) of the Internal Revenue Code of 1986, 26 U.S.C. § 501(c)(3).

8. If a promoter issues complimentary tickets for more than 8 percent of the seats in the house for a live contest or exhibition of unarmed combat, the value of the complimentary tickets exceeding 8 percent of the seats in the house must be included in the calculation of the license fee imposed by this section. For the purposes of this subsection, the term “seats in the house”:

(a) Includes those seats that are included in the booking arrangement for the venue.

(b) Does not include any seat that is not available for viewing of the contest or exhibition.

9. In addition to the payment of any other fees and money due under this chapter, for any professional contest or exhibition of unarmed combat for which no admission fee is imposed and for which the Commission provides services, the promoter shall remit a license fee equal to the costs of the services of the Commission provided in relation to the contest or exhibition of unarmed combat, as determined by the Executive Director and approved by the Commission. All amounts paid pursuant to this subsection must be deposited with the State Treasurer for credit to the Athletic Commission’s Agency Account created by NRS 467.080.

(Added to NRS by 1960, 429; A 1961, 452; 1967, 1262; 1971, 1310; 1973, 1260; 1979, 1382; 1981, 1651; 1985, 940; 2010, 26th Special Session, 91; 2015, 2980; 2019, 1255)