Every licensee who charges and receives an admission fee for exhibiting a simultaneous telecast of any live, current, or spontaneous boxing or sparring match, or wrestling exhibition or show on a closed circuit telecast viewed within this state shall, within seventy-two hours after such event, furnish to the department a verified written report on a form which is supplied by the department showing the number of tickets issued or sold, and the gross receipts therefor without any deductions whatsoever. Such licensee shall also, at the same time, pay to the department an event fee to be determined by the director pursuant to RCW 67.08.105. In no event, however, shall the event fee be less than twenty-five dollars. The event fee shall be immediately paid by the department into the business and professions account under RCW 43.24.150.
RCW 67.08.055