(a)
(1) As used in this section "net athletic event gate receipts" means the amount remaining from fees, including charges for reserved seating, collected for admission to a school district athletic event less any expenses, including any rental fee or any leasing cost for a facility used for the athletic event, paid by the school district from those gate receipts.
(2) "Net athletic event gate receipts" does not mean any portion of admission fees charged by a school district for an athletic event held at the school district or at a facility leased or rented by the school district that is remitted or passed through to another entity outside the school district.
(b)
(1) If approved by the board of directors of a school district, a school district may use net athletic event gate receipts to purchase letter jackets, sweaters, blankets, plaques, or similar items as awards for student participation in school-sponsored activities.
(2) The school district shall not expend more than an average of one hundred dollars ($100) per student per activity under subdivision (b)(1) of this section unless the school district has private funds that may be used for that purpose.
(c) Beginning July 1, 2007, a school district shall account for athletic gate receipts in a separate fund.
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