44.1. The holder of an organizer’s licence that is valid for a combat sports event shall pay to the board duties representing 5 % of the gross receipts, after deducting the duties prescribed by regulation for the issue of the licence.
The holder of an organizer’s licence that is valid for a sports event involving motorized vehicles, a swimming and water sports event or a skiing event shall also pay to the board duties established on the basis of a percentage of the gross receipts derived from the sports event or of an amount determined by regulation, after deduction of the duties prescribed by regulation for the issue of the licence.
The duties shall be paid according to the terms and conditions and at the time prescribed by regulation.
For the purposes of this section, the gross receipts are the receipts derived from the sale of tickets and broadcasting or rebroadcasting rights, after deduction of municipal amusement taxes.
1986, c. 50, s. 11; 1988, c. 26, s. 16.