††††† 201 KAR 27:020. Tickets.
††††† RELATES TO: KRS 229.031, 229.041, 229.180(1)
††††† STATUTORY AUTHORITY: KRS 229.180(1)
††††† NECESSITY, FUNCTION, AND CONFORMITY: KRS 229.031(1) imposes a tax of five (5) percent upon the gross receipts collected by a person conducting an event under the jurisdiction of the authority. KRS 229.041 permits the authority to inspect a personís books to ensure compliance with the tax. KRS 229.180(1) authorizes the authority to promulgate administrative regulations necessary to implement KRS Chapter 229. This administrative regulation sets forth rules and procedures governing the sale of tickets to events and shows in the Commonwealth.
††††† Section 1. (1) Any person admitted to any show or exhibition, except for a member or employee of the authority, an employee of the licensed promoter, an official, a representative of the press, or a contestant, shall be required to have a ticket.
††††† (2) Cash may not be accepted for admission by any representative of the promoter except the properly authorized ticket selling agent.
††††† (3) Any official, employee, or member of the authority shall be admitted to any professional show or exhibition upon showing the appropriate identification card.
††††† Section 2. Any order admission tickets purchased, printed, sold, given away or used by a club shall be submitted in writing to the authority, upon specific request of the authority.
††††† Section 3. All orders for admission tickets shall:
(1) Designate a different color for each price class of admission ticket;
††††† (2) Specify that admission tickets be numbered in consecutive order for each price class ticket; and
††††† (3) Include a verified invoice delivered by the printer for each order of tickets printed and delivered to the promoter.
††††† Section 4. (1) A complimentary admission ticket shall be readily distinguishable from a paid admission ticket.
††††† (2) The authority may limit the number, or otherwise restrict the use of complimentary admission tickets and may require the payment of taxes on tickets.
††††† (3) The authority shall be entitled, upon request, to receive twelve (12) complimentary admission tickets, clearly marked "Not For Sale", for admission to any professional boxing, kickboxing, mixed martial arts, elimination event or wrestling show or exhibition conducted within this Commonwealth.
††††† Section 5. A schedule of ticket prices shall be posted conspicuously at the front of the ticket office and a ticket shall not be sold for any price other than the price printed on the face of the ticket.
††††† Section 6. The authority may request, pursuant to KRS 229.041, an audit of the tickets used for a show in order to validate the fees paid pursuant to KRS 229.031.
††††† Section 7. Each purchaser of an admission ticket shall be given a stub which shall be redeemed by the promoter on presentation by the purchaser if the show does not take place as published and announced. (5 Ky.R. 1105; eff. 11-7-79; Am. 20 Ky.R. 1042; 1790; eff. 1-10-94; 32 Ky.R. 1752; 2261; eff. 7-7-2006.)