Mass. Gen. Laws ch. 147 § 40
Every licensee holding or conducting a boxing, kickboxing, mixed martial arts or other unarmed combative sporting event, sparring match or exhibition shall, before the commencement of the final feature bout of the event, pay to the commission a sum equal to 4 per cent of the total gross receipts from the sale of tickets or from admission fees. The licensee shall pay to the commission an additional sum equal to 2 per cent of the total gross receipts generated by the sale, lease or other exploitation of the television, pay-per-view, motion picture or other broadcasting rights, regardless of whether the event is broadcast live or in the future, such sum to be paid by the licensee whether or not the licensee ever receives a portion of that amount; provided, however, that if the match or exhibition is conducted as an incidental feature in an event or entertainment of a different character, the portion of the total receipts and the total amount shall be paid to the commonwealth, as the commission may determine or as may be fixed by rule adopted under section 46. If the payment is for a fixed amount, payment shall be made 24 hours prior to the event but in no event shall payment be made later than 48 hours after the live event. Pay-per-view showings of an event more than 48 hours after the live event shall be exempt from the requirements of this section. The broadcasting fee imposed under this section shall be not more than $75,000 per event. Within 72 hours after its conclusion, the licensee shall furnish to the commission a report, showing the exact number of tickets sold and admission fees collected for the contest, the gross receipts thereof and such other data as the commission may require.
A licensee holding or conducting a boxing, kickboxing, mixed martial arts or other unarmed combative sporting event, sparring match or exhibition shall, at least 48 hours before a licensed contest or exhibition, file with the commission a copy of all contracts entered into for the sale, lease or other exploitation of broadcasting rights for the contest or exhibition. All contracts filed with the commission under this section shall be exempt from disclosure in section 10 of chapter 66. The commission shall enforce this section.
Mass. Gen. Laws ch. 147, § 40