(a) Lobbyist activity reports shall contain an itemized listing of each of the following items:

1. (1) Each gift worth more than one hundred dollars ($100) given to a public servant or on behalf of the public servant, including:

   1. (A) The date the gift was given;
   2. (B) The greater of the cost or fair market value of the gift;
   3. (C) The name of the public servant to whom the gift was given;
   4. (D) A description of the gift;
   5. (E) The amount paid by the lobbyist towards the total expenditure; and
   6. (F) The name of the lobbyist’s employer or client making the expenditure and, if applicable, the names of all other lobbyists sharing in the cost of the payment;

2. (2)

   1. (A) Each payment for food, including beverages, lodging, or travel costing in excess of forty dollars ($40.00) per day provided to a public servant, including the:

(i) Date of the expenditure;

1. (ii)

(b) (b) In calculating the amount paid for a meal, sales tax related to the meal should be included but it is not necessary to include the tip related to the meal;

1. (iii) Name of the public servant benefited;

   1. (iv) Description of the item;

      1. (v) Name of the conference, seminar, or event;
      2. (vi) Purpose of the lodging or travel;
      3. (vii) Name of the entity receiving the payment and in the case of lodging, the name of the hotel, motel, or other place of accommodation;
      4. (viii) Greater of the actual cost paid by the lobbyist or the fair market value of the lodging or travel; and
      5. (ix) Name of the lobbyist’s employer or client making the expenditure and, if applicable, the names of all other lobbyists sharing in the cost of the payment. Example 1: If a lobbyist takes a public servant and his or her spouse to dinner and spends more than forty dollars ($40.00) on the public servant or more than eighty dollars ($80.00) on the public servant and his or her spouse, the lobbyist shall itemize the expenditure. Example 2: If three (3) lobbyists provide a meal to a public servant costing seventy-five dollars ($75.00) and split the bill for the meal evenly, the forty dollar ($40.00) itemization would be met and each lobbyist would report an expenditure of twenty-five dollars ($25.00) as well as the names of the other lobbyists sharing the cost of the meal. Example 3: If four (4) lobbyists provide two (2) public servants with lodging or travel costing one hundred fifty-two dollars ($152) and split the bill evenly, the itemization threshold would be met and each lobbyist would report an expenditure of thirty-eight dollars ($38.00) as well as the names of the other lobbyists sharing the expense; and

2. (3)

   1. (A) Any other item paid or given to a public servant or on behalf of a public servant, except campaign contributions, having a value in excess of forty dollars ($40.00) each unless consideration of equal or greater value has been given therefor.

   2. (B) The information reported shall include:

      1. (i) The date the item was given;
      2. (ii) The name of the public servant benefited;
      3. (iii) The greater of the cost or fair market value of the item;
      4. (iv) The exact amount paid by the lobbyist towards the total expenditure;
      5. (v) The name of the lobbyist’s employer or client making the expenditure and, if applicable, the names of all other lobbyists sharing in the cost of the payment;
      6. (vi) A description of the item; and
      7. (vii) If the person receiving or being benefited by the item is a public employee, the governmental body which employs the person shall be identified. Example: If five (5) lobbyists share equally in the cost of giving of an item worth one hundred dollars ($100) to a public servant, the forty dollar ($40.00) itemization threshold would be met and each lobbyist would report the giving of a twenty dollar ($20.00) item to the public servant and also report the names of the other lobbyists sharing in the cost of the giving of the item.

(b) Lobbyist activity reports shall include a:

1. (1) Detailed statement of any money loaned or promised or line of credit established for a public servant or on behalf of the public servant over twenty-five dollars ($25.00) per individual, except as noted in 21 CAR § 3-207(3); and

2. (2) Statement detailing the direct business association or partnership with any public servant whom the lobbyist may lobby.

   1. (c)
3. (1) Whenever the name of a public servant will appear in an activity report of a lobbyist, the lobbyist shall notify the public servant and provide him or her the information being reported.
4. (2) The lobbyist shall mail or deliver the notification to the public servant not later than seven (7) working days prior to the date for filing the activity report.