Section R19-2-603. Ticket Manifest, Collection, Accounting

A.      General requirements.

1.        A promoter shall provide the Department with:

a.         A ticket manifest from each ticket agent no later than weigh-in. The manifest shall be accompanied by a signed affidavit from the ticket agent or the ticket agent’s designee, certifying that the manifest is accurate and complete. The manifest shall list the total number of tickets issued and the number of tickets in each price category.

b.        If tickets issued are sold through a computerized system that does not lend itself to a manifest, an accounting from each ticket agent of the total num- ber of tickets in each price category. The accounting shall be accompanied by a signed affidavit from the ticket agent or the ticket agent’s designee, certifying that the accounting is accurate and complete.

2.        The ticket price shall be clearly printed on each ticket and ticket stub.

3.        A promoter shall ensure that tickets are distributed only through ticket vendors specified by the promoter.

4.        The Commission shall, upon request, provide the Depart- ment with the names and contract information for all ticket agents and vendors.

B.       Reduced price tickets. A promoter shall ensure that tickets sold for less than the printed price are plainly overstamped with the actual price charged on the printed face of the ticket and ticket stub.

C.      Complimentary tickets. A promoter shall ensure that:

1.        The total number of complimentary tickets does not exceed 2% of the total number of tickets issued for the event or 75 whichever is greater, as specified under A.R.S. § 5-104.02(D).

2.        Complimentary tickets in excess of the greater value of 2% or 75 are treated as noncomplimentary.

3.        Complimentary tickets and ticket stubs are punched or stamped “complimentary.”

D.      Ticket accounting and fee payment. Representatives of the promoter and Department shall meet within 10 days of an event to account for all tickets sold and pay the required tax. If required by the Department, the promoter shall provide an accounting by each ticket vendor.

1.        The promoter shall provide the Department with the fol- lowing information on a Department form:

a.         The number of tickets sold and unsold in each price category;

b.        The amount of the gross receipts calculated using the printed price on each ticket sold;

c.         The signature of the promoter, certifying that the information is true and correct.

2.        The Department shall consider as sold any tickets listed on a manifest as issued and not physically presented to the Department by the promoter as unsold.

3.        The promoter shall pay the Department 4% of the gross receipts after the deduction of city, state, and federal taxes, of the match or exhibition.

Historical Note

New Section recodified from Section R4-3-417 at 5

A.A.R. 1175, April 23, 1999 (Supp. 99-2). Amended by final rulemaking at 7 A.A.R. 805, effective January 18,

2001 (Supp. 01-1).