2005 California Business and Professions Code Sections 18800-18827 Article 12. Revenue and Fiscal Affairs

18800.  As of July 1,  2004, all moneys received by the commission
under this chapter shall be accounted for and reported by detailed
statements furnished by the commission to the Controller at least
once a month.  At the same time, these moneys, other than those that
have been received by the commission pursuant to Section 18882, shall
be remitted to the Treasurer and shall be deposited in the  Athletic
Commission Fund, which is hereby created.
18801.  The salaries and expenses of the members and employees, and
the operating expenses of the commission shall be paid by the
Treasurer on the warrant of the Controller from the funds
appropriated therefor upon the certification of the executive
officer.
18802.  The commission is, with respect to accounting, auditing,
budget, financial and personal matters, subject to all laws and
requirements now or hereafter imposed by law upon, or applicable to
state agencies.
18804.  The application and renewal fee for a license to promote or
conduct a professional contest or exhibition shall be one thousand
dollars ($1,000).
18805.  The application and renewal fee for a license to promote or
conduct amateur boxing contests shall be two hundred fifty dollars
($250).
18806.  The application and renewal fee for a boxing, kickboxing, or
martial arts matchmaker's license shall be two hundred dollars
($200).
18807.  The application and renewal fee for a boxing, kickboxing, or
martial arts assistant matchmaker's license shall be two hundred
dollars ($200).
18808.  The application and renewal fee for a booking agent's
license shall be two hundred dollars ($200).
18809.  The application and renewal fee for a professional boxer,
kickboxer, or martial arts fighter license shall be sixty dollars
($60).
18810.  The application and renewal fee for a boxing, kickboxing,
and martial arts manager's license shall be  one hundred fifty
dollars ($150).
18811.  The application and renewal fee for a boxing, kickboxing,
and martial arts trainer's license, chief second's and second's
license shall be fifty dollars ($50).
18812.  The application and renewal fee for a professional boxing,
kickboxing, and martial arts referee's or judge's license shall be
one hundred fifty dollars ($150).
18813.  The application and renewal fee for an amateur boxing,
kickboxing, and martial arts referee's and judge's license shall be
seventy-five dollars ($75).
18814.  The application and renewal fee for a timekeeper's license
shall be fifty dollars ($50) unless the commission establishes a
lower fee by regulation.
18815.  The application and renewal fee for a sparring permit shall
be twenty-five dollars ($25).
18817.  The application and renewal fee for professional boxers'
training gymnasium shall not exceed two hundred dollars ($200).
18819.  The fee for a simultaneous telecast permit under Section
18831 shall be fifty dollars ($50) per event.
18822.  A license may be renewed at any time prior to midnight on
December 31 of the year in which it was issued.  If not renewed, the
license shall expire at that time.
18824.  (a) Except as provided in Sections 18646 and 18832, every
person who conducts a contest or wrestling exhibition shall, within
72 hours after the determination of every contest or wrestling
exhibition for which admission is charged and received, furnish to
the commission a written report executed under penalty of perjury by
one of the officers, showing the amount of the gross receipts, not to
exceed two million dollars ($2,000,000), and the gross price for the
contest or wrestling exhibition charged directly or indirectly and
no matter by whom received, for the sale, lease, or other
exploitation of broadcasting and television rights of the contest or
wrestling exhibition, and without any deductions, except for expenses
incurred for one broadcast announcer, telephone line connection, and
transmission mobile equipment facility, which may be deducted from
the gross taxable base when those expenses are approved by the
commission. The person shall also, within the same time, pay to the
commission a fee of 5 percent, exclusive of any federal taxes paid
thereon, of the amount paid for admission to the contest or wrestling
exhibition, except that for any one boxing contest, the fee shall
not exceed the amount of one hundred thousand dollars ($100,000), and
a fee of up to 5 percent of the gross price as described above for
the sale, lease, or other exploitation of broadcasting or television
rights thereof, except that in no case shall the fee be less than one
thousand dollars ($1,000). The minimum fee for an amateur contest or
exhibition shall not be less than five hundred dollars ($500). The
amount of the gross receipts upon which the fee provided for in this
section is calculated shall not include any assessments levied by the
commission under Section 18711.
   The fee on admission shall apply to the amount actually paid for
admission and not to the regular established price.
   No fee is due in the case of a person admitted free of charge.
However, if the total number of persons admitted free of charge to a
boxing, kickboxing, or martial arts contest or wrestling exhibition
exceeds 25 percent of the total number of spectators, then a fee of
one dollar ($1) per complimentary ticket or pass used to gain
admission to the contest shall be paid to the commission for each
complimentary ticket or pass that exceeds the numerical total of 25
percent of the total number of spectators.
   (b) If the fee on admissions for any one boxing contest exceeds
seventy thousand dollars ($70,000), the amount in excess of seventy
thousand dollars ($70,000) shall be paid one-half to the commission
and one-half to the Boxers' Pension Fund.
   (c) As used in this section, "person" includes a promoter, club,
individual, corporation, partnership, association, or other
organization, and "wrestling exhibition" means a performance of
wrestling skills and techniques by two or more individuals, to which
admission is charged or which is broadcast or televised, in which the
participating individuals are not required to use their best efforts
in order to win, and for which the winner may have been selected
before the performance commences.
18825.  An inspector or other representative of the commission duly
authorized by the executive officer shall be admitted to the box
office, and is authorized to assist in the counting of tickets and in
the computation of the tax due thereon, and to take any other action
necessary for the administration and enforcement of this chapter.
The inspector or other representative shall immediately mail to the
commission the official statement of gross receipts received by him
or her from the promoter.
18826.  Whenever any promoter fails to make a report of any contest
or wrestling exhibition within the period prescribed by this chapter,
or whenever such report is unsatisfactory to the commission, the
executive officer, or his or her duly authorized representative may
examine, or cause to be examined, the books and records of the
promoter and any other persons or organizations, and subpoena and
examine under oath, such persons for the purpose of determining the
total amount of the gross receipts for any contest or wrestling
exhibition and the amount of tax due pursuant to this chapter, which
tax he or she may fix and determine as a result of such examination.
18827.  If a promoter fails to pay any tax ascertained to be due
under this chapter, in addition to the costs of the examination under
Section 18826, if any, within 30 days after receipt of notice by the
executive officer, the commission  may without hearing revoke or
suspend the promoter's license and authorize the Attorney General to
bring an action in superior court to collect the amount due, any
fines authorized by this chapter, and attorney's fees.
   The action shall be speedily determined by the court and shall
take precedence over all matters pending therein except criminal
cases, applications for injunction or other matters to which special
precedence has been given by law.