| (2) Roll tickets with consecutive numbers shall be
sold only at the box office on the day of the event.
(3) If there is no ticket manifest, tickets of different
prices shall be printed on different colored ticket stock.
(4) The promoter shall submit a verified report to
the department of tickets delivered to any outlet or event sponsor.
The report shall account for any known overprints, changes, or extras
and must be on a department-approved form.
(5) Tickets shall not be sold for more than the actual
capacity of the location where the event is held.
(6) All tickets shall be torn in half and one half
returned to the ticket holder at the entrance gate. The other half
shall be immediately deposited in a sealed container, where it is
to remain until the department's representative witnesses the opening
of the container. No one shall pass through the gate without having
their ticket torn or shall occupy a seat unless holding a ticket half
or have a working pass or credential with a specific seat assignment
indicated on them. Passes and or credentials may not be sold or bartered.
(7) If a main event or special added attraction is
postponed or cancelled for any reason, the promoter shall promptly
refund ticket sales. A special added attraction is the appearance
of any person or persons at any combative sports event whose reputation
or ability is calculated to increase attendance. Tickets in the hands
of ticket services shall be returned to the promoter not later than
when the box office at the combative sports event site has closed.
(8) Promoters shall hold tickets of every description
used for any event, including deadwood, for at least 30 days after
the event. The tickets shall be kept in separate packages for each
event for audit purposes.
(9) The promoter shall be responsible to pay the gross
receipts tax for complimentary tickets issued in excess of 25%.
(10) Gross receipts taxes shall be calculated as 3%
of the face value of all tickets sold plus 3% of the face value of
all complimentary tickets issued in excess of 25%.
(11) Tickets shall be accounted for after the event
and the executive director, or his designee, may review the process,
and may check the number of gate ticket containers and their seals
or padlocks.
(e) A promoter shall submit to the department a tax
report and a 3% gross receipts tax payment within three business days
of an event.
(f) In the event of a departmental audit of a tax report
authorized by §2052.152, of the Texas Occupations Code, a person
subject to the financial audit shall make available used tickets,
deadwood and additional exhibits to the department in the form and
at a time established by the executive director, or his designee.
|
| Source Note: The provisions of this §61.40 adopted to be effective October 1, 2000, 25 TexReg 9941; amended to be effective December 1, 2003, 28 TexReg 10445; amended to be effective February 1, 2005, 30 TexReg 378; amended to be effective February 1, 2006, 31 TexReg 481; amended to be effective December 1, 2007, 32 TexReg 8470; amended to be effective October 15, 2010, 35 TexReg 9081; amended to be effective March 1, 2013, 38 TexReg 1141; amended to be effective June 17, 2013, 38 TexReg 3781; amended to be effective January 1, 2014, 38 TexReg 9505; amended to be effective September 1, 2015, 40 TexReg 5145; amended to be effective March 1, 2022, 47 TexReg 910 |
