Bill Text: AZ HB4155 | 2026 | Fifty-seventh Legislature 2nd Regular | Engrossed
Bill Title: Amusements; 2026-2027
Sponsorship: Partisan Bill (Republican 5)
Status: (Enrolled) 2026-06-11 - Transmitted to Governor [HB4155 Detail]
Download: Arizona-2026-HB4155-Engrossed.html
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House Engrossed
amusements; 2026-2027 |
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State of Arizona House of Representatives Fifty-seventh Legislature Second Regular Session 2026
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HOUSE BILL 4155 |
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AN ACT
amending sections 4-120, 5-226, 5-230, 5-238 and 5-1211, arizona revised statutes; repealing section 5-1212, arizona revised statutes; amending section 5-1318, arizona revised statutes; appropriating monies; relating to amusements.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1.1. Section
4-120, Arizona Revised Statutes, is amended to read:
4-120. Liquor licenses fund; exemption
A. The liquor licenses fund is established consisting of monies deposited pursuant to sections 4-115 and 4-116.01. The department of liquor licenses and control shall administer the fund. The amount deposited in the fund each year shall not exceed the amount appropriated by the legislature.
B. Monies in the fund are subject to legislative appropriation.
C. Monies in the fund are exempt from the provisions of section 35-190 relating to lapsing of appropriations, except that any monies remaining in the fund on december 31 of each year that are in excess of seven hundred thousand dollars at the end of each fiscal year $700,000 revert to the state general fund.
Sec. 2.2. Section
5-226, Arizona Revised Statutes, is amended to read:
5-226. Levy of tax on gross receipts; disposition; verification and financial audit; definition
A. Any person who promotes a boxing contest in this state pursuant to this article shall comply with rules adopted pursuant to this article and shall within ten days after the contest pay to the department four percent of the gross receipts, after the deduction of city, state and federal taxes, of the match or exhibition.
B. The department shall verify the gross receipts of a contest.� The director may require a person licensed under this article to supply a certified financial audit to the department.� The director shall adopt rules that require each person licensed under this article to select a certified public accountant to conduct the financial audit.� The financial statements prepared pursuant to this section shall be prepared in accordance with generally accepted accounting principles and shall include any additional schedules the director requires.� A person subject to a financial audit under this section shall afford reasonable and needed facilities and make returns and exhibits to the department in the form and at the time prescribed by the director.
C. The department of gaming shall establish an unarmed combat subaccount within the racing regulation fund established by section 5-113.01. At the end of each month the director of the department of gaming shall report to the department of administration the total amount received under this chapter from all sources, including license fees, and shall deposit that amount, pursuant to sections 35-146 and 35-147, in the unarmed combat subaccount of the racing regulation event wagering fund established by section 5-1318.
D. A promoter may issue complimentary tickets that are exempt from taxation pursuant to this title. If a promoter issues complimentary tickets, the exemption from taxation applies to two percent of the total number of tickets issued for the event or seventy-five tickets, whichever is greater.
E. The department shall collect and account for revenues for the commission, including license fees required by section 5-230, the levy of the tax on gross receipts imposed by this section and the cash bond or surety bond deposited pursuant to section 5-229. The director shall report and deposit all revenues collected pursuant to this subsection, from whatever source, pursuant to subsection C of this section. The director shall adopt rules as necessary to accomplish the purposes of this section.
F. For the purposes of this section, "gross receipts" means all receipts from the face value of tickets sold.
Sec. 3.3. Section
5-230, Arizona Revised Statutes, is amended to read:
5-230. License fees; expiration; renewal; medical examinations
A. The commission may establish and issue annual licenses and may establish and collect fees for those licenses.� The commission shall deposit the license fees in the unarmed combat subaccount in the racing regulation event wagering fund established by section 5-226 5-1318.
B. A license expires at midnight three hundred sixty-five days after the date of issuance and may be renewed on filing an application for renewal of a license with the commission and payment of the license fee prescribed in subsection A of this section. The application for renewal of a license shall be on a form provided by the commission. There is a thirty-day grace period during which a license may be renewed if a late filing penalty fee equal to the license fee is submitted with the regular license fee. A licensee that files late shall not conduct any activity regulated by this chapter until the commission has renewed the license.� If the licensee fails to apply to the commission within the thirty-day grace period, the licensee must apply for a new license pursuant to subsection A of this section.
C. The results of all combatant medical examinations expire three hundred sixty-five days after the date the medical examination is performed.� The commission may grant a grace period of up to fifteen days to align with the licensing period.
Sec. 4.4. Section
5-238, Arizona Revised Statutes, is amended to read:
5-238. Sham contest; withholding a purse
A. The commission may withhold all or part of a purse or other monies payable to any combatant, manager or second if in the judgment of the commission a combatant is participating in a sham or fake contest or is otherwise not competing honestly or to the best of the combatant's ability.
B. If the commission withholds a purse or part of a purse or other monies, the commission shall give notice to all interested parties and hold a hearing on the matter within ten days.
C. If the commission determines that a combatant, manager or second is not entitled to a purse, part of a purse or other monies, the promoter shall turn such monies over to the director to be applied pursuant to section 5-226 5-1318, subsection C.
Sec. 5.5. Section
5-1211, Arizona Revised Statutes, is amended to read:
5-1211. Fees; penalty
A. The department shall establish a fee for the privilege of operating fantasy sports contests.� In determining the fee, the department shall consider the highest percentage of revenue share that an Indian tribe pays to this state pursuant to the tribal-state gaming compacts and any amendments. The fee may not exceed ten percent of the fantasy sports contest operator's adjusted revenues. A fantasy sports contest operator shall report to the department and pay the fee from its monthly fantasy sports contest adjusted revenues, on a form and in the manner prescribed by the department. This subsection does not apply to an individual who offers a fantasy sports contest under section 5-1202, subsection B.
B. The fee established pursuant to subsection A of this section is due and payable to the department by the twenty-fifth day of each month and shall be based on monthly fantasy sports contest adjusted revenue derived during the previous month.
C. The department shall deposit, pursuant to sections 35-146 and 35-147, the fees collected pursuant to this section in the fantasy sports contest event wagering fund established by section 5-1212 5-1318.
D. A licensed fantasy sports contest operator who fails to remit to the department the fees required under this section is liable, in addition to any sanction or penalty imposed under this chapter, for the payment of a penalty of five percent per month up to a maximum of twenty-five percent of the amounts ultimately found to be due, to be recovered by the department. Penalties imposed and collected by the department under this subsection must be deposited in the fantasy sports contest EVENT WAGERING fund established by section 5-1212 5-1318.
Sec. 6.6. Repeal;
transfer of monies
A. Section 5-1212, Arizona Revised Statutes, is repealed.
B. All unexpended and unencumbered monies remaining the fantasy sports contest fund established by section 5-1212, Arizona Revised Statutes, as repealed by subsection A of this section, are transferred to the event wagering fund established by section 5-1318, Arizona Revised Statutes, as amended by this act, on the effective date of this section.
Sec. 7.7. Section 5-1318, Arizona Revised Statutes, is
amended to read:
5-1318. Fees; event wagering fund; subaccount
A. The department shall establish a fee for the privilege of operating event wagering. In determining the fee, the department shall consider the highest percentage of revenue share that an Indian tribe pays to this state pursuant to the tribal-state gaming compact. The fee may not exceed ten percent of the event wagering operator's adjusted gross event wagering receipts. The event wagering operator or designee has the option to choose either the cash accrual or modified accrual basis method of accounting for purposes of calculating the amount of the fee owed by the event wagering operator or designee. The fees required pursuant to this section are due and payable to the department not later than the twenty-fifth day of the month following the calendar month in which the adjusted gross event wagering receipts were received and the obligation was accrued.
B. The event wagering fund is established consisting of monies deposited pursuant to this chapter, monies deposited pursuant to section 5-1211 or monies from any other source. The department shall administer the fund. Except as otherwise provided in this chapter, the department shall deposit, pursuant to sections 35-146 and 35-147, all monies collected under this chapter in the event wagering fund.� On or before the twenty-fifth of each month, ninety percent of the monies deposited in the event wagering fund from the previous month shall be transferred to the state general fund.� On notice from the department, the state treasurer shall invest and divest monies in the fund as provided by section 35-313, and monies earned from investment shall be credited to the fund.
C. The unarmed combat subaccount of the event wagering fund is established consisting of monies received from LICENSE fees collected pursuant to section 5-230 and from any other source. The department shall administer the subaccount.� At the end of each month the director of the department shall report to the department of administration the total amount received pursuant to this subsection and shall deposit that amount, pursuant to sections 35-146 and 35-147, in the unarmed combat subaccount.� The department may transfer monies the department spends on the annual costs to regulate and enforce this chapter pursuant to subsection D of this section from the event wagering fund into the unarmed combat subaccount.
C. D. Unless otherwise determined by the legislature, the department may spend not more than ten percent of monies on the department's annual costs of regulating and enforcing this chapter and chapter 10 of this title. of the ten percent, the department may spend up to $500,000 each fiscal year to support problem gambling programs.
E. the department may use monies designated for problem gambling programs pursuant to subsection D of this section and any other monies designated for problem gambling, including private donations, grants or federal monies, to disburse grants for problem gambling purposes.
Sec. 8.8. Department of
gaming; regulatory assessment; pari-mutuel pool
Notwithstanding any other law, in fiscal year 2026-2027, the department of gaming shall establish and collect a regulatory assessment from each commercial racing permittee, payable from amounts deducted from pari-mutuel pools by the permittee, in addition to the amounts the permittee is authorized to deduct pursuant to section 5-111, subsection B, Arizona Revised Statutes, from amounts wagered on live and simulcast races from in-state and out-of-state wagering handled by the permittee, in the amount of 0.5 percent of the amounts wagered.
Sec. 9.9. Department of gaming; horse racing; gate approval; timed
workouts; delayed repeal
A. Notwithstanding any other law, for race meetings in the years 2026 and 2027, the department of gaming may allow a first-time starter horse to race as long as the horse has gate approval and at least two timed workouts. One of the timed workouts shall be an out-of-the-gate workout that is conducted within sixty days of the race in which the horse is entered.
B. This section is repealed from and after December 31, 2027.
