SB 1848 Arizona Senate · 57th Legislature - Second Regular Session

amusements; 2026-2027.

SB 1848 updates Arizona's regulations for boxing, fantasy sports, and liquor licensing for the 2026-2027 fiscal year. For boxing promoters, the bill requires a 4% tax on gross ticket receipts and mandates financial audits by certified public accountants to verify revenue. It also clarifies that license fees and withheld payments from sham contests go into a specific state fund. Additionally, the law establishes a new fee for fantasy sports operators, capped at 10% of their adjusted monthly revenues. Finally, the bill modifies rules for liquor license funds and clarifies the expiration dates for combatant medical examinations.

Issues: ✓ Budget & Taxes

Bill status in committee 1 of 4 stages cleared

Introduction

Jun 2026

Committee Review

Floor Vote

Governor

Introduced Jun 9, 2026 Last action Jun 11, 2026

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What changed between versions

Introduced Version → Senate Engrossed Version · 6 edits

MODERATE

SB 1848 was updated to clarify its purpose and reorganize the text for the 2026-2027 legislative session. The bill amends state laws regarding boxing, fantasy sports, and event wagering to modernize fee structures, update fund names to reflect 'event wagering,' and establish new regulatory requirements for horse racing and problem gambling.

Scope change

The bill's scope was expanded to include new regulations for event wagering fees and horse racing gate approvals, while the repeal of the old fantasy sports fund (Section 5-1212) was clarified to transfer remaining funds to the new event wagering fund.

FISCAL

Updated references to specific funds, changing 'racing regulation EVENT WAGERING fund' to 'racing regulation event wagering fund' and clarifying fund relationships between boxing, fantasy sports, and event wagering.

Established a new regulatory assessment of 0.5 percent on pari-mutuel pools for commercial racing permittees in fiscal year 2026-2027.

Modified the allocation of funds to allow up to 10 percent of the event wagering fund to be used for departmental regulation costs, with up to $500,000 specifically designated for problem gambling programs.

REQUIREMENT

Added a new requirement for the commission to hold a hearing within ten days if a purse is withheld from a combatant due to suspected sham contests.

Introduced new fees and regulations for event wagering operators, including a 10% fee cap and specific accounting methods.

TIMELINE

Added a new provision allowing first-time starter horses to race with gate approval and two timed workouts for the years 2026 and 2027, set to expire on December 31, 2027.

Floor votes

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No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Jun 11, 2026

Upper · Passed

upper

Jun 10, 2026

Upper · Passed

upper

1 primary · 0 co-sponsors