PURPOSE: This rule establishes ticketing procedures for professional mixed martial arts and establishes criteria and procedures for the calculation and payment of the taxes established by section 317.006, RSMo.

1. (1) The right of admission to a professional mixed martial arts contest or the right to view a professional mixed martial arts contest shall not be sold or otherwise granted to a person or entity unless that person or entity is provided with a ticket.

2. (2) The promoter of a contest of professional mixed martial arts shall:

   1. (A) Prepare an inventory that identifies all tickets that were printed for the contest and that accounts for any tickets that are overprints, changes or extras;
   2. (B) Sign the inventory acknowledging that the inventory is true and correct;
   3. (C) Send the inventory to the office with the permit application; and
   4. (D) Submit with the permit application, a copy of the contract if the event was sold in part or in whole by means of a contract or

other agreement for a contracted or otherwise agreed amount on partial sale and/or a contracted amount.

1. (3) Every ticket shall have the price, the name of the promoter and the date of the contest. Unless otherwise authorized by the office, the ticket stub of each ticket shall indicate the price of the ticket.
2. (4) The promoter shall obtain prior approval from the office for any date changes for the contest.
3. (5) A notice specifying a change in ticket prices or the dates of a contest or a notice specifying an amendment to the contract value of a contest of professional mixed martial arts shall be made in writing to the office within ten (10) business days of the event.
4. (6) A promoter shall not issue complimentary tickets for more than four percent (4%) of the seats in the house without the office’s written authorization. The promoter shall be responsible to pay the athletic tax prescribed in section 317.006.1(3), RSMo, for all complimentary tickets over and above the four percent (4%) maximum cap on complimentary tickets. If the office approves the issuance of complimentary tickets over and above the four percent (4%) cap, the complimentary tickets that are exempt from the athletic tax shall be based on the lowest value complimentary tickets distributed. Unless otherwise authorized by the office, all complimentary tickets shall indicate on the ticket that it is a complimentary ticket and its value had the ticket actually been purchased.
5. (7) A promoter shall be assessed the athletic tax prescribed in section 317.006.1(3), RSMo, for any complimentary tickets that the office allows to be distributed over the four percent (4%) maximum cap. The face value of the complimentary tickets over the four percent (4%) maximum cap shall be the same as other like tickets sold in that particular section of the venue.

6. (8) Each promoter shall provide a ticket and/or credential without charge to:

   1. (A) Licensed contestants, seconds and managers who are engaged in a bout which is part of the professional mixed martial arts contest; and
   2. (B) Journalists who are performing his/her duties as such. Each ticket issued to a journalist shall be clearly marked “PRESS.” No more tickets may be issued to journalists than will permit seating in the press area.

7. (9) The promoter of a contest and officials of the venue shall allow a person listed in this section full access to the site of the contest and dressing rooms:

   1. (A) The division director, executive director, administrator, and inspectors of the office;
   2. (B) Any authorized firefighters, police officers, security officers and any other individuals authorized by the office assigned to work the event; and
   3. (C) Any referee, judge, timekeeper, physician, and medical personnel who are independent contractors of the office who are assigned to the event and who presents photo identification and an official badge or other credential evidencing such status.
8. (10) The inspector shall have supervision over the sale of tickets, ticket boxes, entrances and exits for the purpose of checking admission controls. All ticket stubs collected by a ticket taker shall be deposited in a lock box provided by the office or other containers approved by the office. The inspector shall ensure that all tickets are counted and that the final accounting includes the number of complimentary tickets, the face value of each ticket and the total number of each ticket price category sold and the gross receipts from all ticket sales.
9. (11) The final accounting shall be completed. The final accounting shall include the amount of tax due from the promoter to the office.
10. (12) Any promoter holding a license and permit under these rules shall pay the office five percent (5%) of its gross receipts, less state, county and city taxes, derived from admission charges. The gross receipts shall be the amount received from the face value of all tickets sold, any complimentary tickets redeemed in excess of the four percent (4%) cap, and the value of any contracted amount, if applicable.
11. (13) The promoter is liable for payment of the athletic tax prescribed in section 317.006.1(3), RSMo, based upon the gross receipts. Such payment shall be made within ten (10) days of the event or two (2) days prior to the promoter’s next scheduled event in Missouri, whichever occurs first.
12. (14) The office’s executive director, administrator or their designee shall collect all fees and taxes due.

AUTHORITY: sections 317.001 and 317.006, RSMo 2000.* Original rule filed April 3, 2007, effective Oct. 30, 2007. *Original authority: 317.001, RSMo 1983, amended 1996 and 317.006, RSMo 1983, amended 1996.