Closed Circuit Information
Question: Do I owe the Nevada Athletic Commission money for showing Boxing, Kickboxing, Muay Thai, or MMA events on a Closed Circuit?
You are required by law (NRS 467.104) to submit the Close Circuit Viewing Club Report if you charged and received an admission for the exhibition of unarmed combat on a closed-circuit telecast. Unarmed combat includes Boxing, Kickboxing, Muay Thai and Mixed Martial Arts (MMA). The event does not have to originate in Nevada to be subject to this fee.
Question: What does the Statute say specifically?
NRS 467.104 Contest of exhibition shown on closed-circuit telecast or motion picture for fee: Fee for license; report to Commission.
2. That person shall also, not later than 20 days after the exhibition, pay to the Commission a license fee, exclusive of federal taxes thereon, of 4 cents for each $1 or fraction thereof received for admission at the exhibition. The license fee applies uniformly at the same rate to all persons subject to it. The license fee must be based on the face value of all tickets sold.(Added to NRS by 1971, 1309; A 1973, 1259; 1983, 530; 1985, 939; 2005, 179; 2015, 2980)
1. Any person who charges and receives an admission fee for exhibiting any live contest or exhibition of unarmed combat on a closed-circuit telecast, or motion picture, shall within 10 days after the event, furnish to the Commission a verified written report on a form which is supplied by the Commission, showing the number of tickets sold and issued or sold or issued, and the gross receipts therefor without any deductions.