2025-2026; amusements

SB 1736 establishes a dedicated "racing regulation fund" to manage revenues from gambling and combat sports activities in Arizona. It creates an "unarmed combat subaccount" within this fund to collect 4% of gross receipts from boxing and mixed martial arts events (after tax deductions), along with license fees for promoters. The bill also requires financial audits for event promoters and adds a 0.5% regulatory assessment on pari-mutuel wagering for commercial racing permits in 2025-2026. These provisions expire for horse racing rules (Section 5) by December 31, 2026, and liquor sponsorship rules (Section 6) by December 31, 2027. The law directly affects boxing/martial arts promoters, racetracks, and liquor businesses operating under these regulations.