- (1) No promoter or promotion employee shall sell complimentary tickets. All promoters shall be held responsible for the actions of their staff and volunteers.
- (2) A complimentary ticket is a priced flat ticket for which no charge is made, and no services exchanged. Complimentary tickets shall be overstamped with the wording "Complimentary - Not to be sold" on the printed face of the tickets. The overstamp shall include the stub end of the ticket retained by the ticket holder. The promoter shall retain a clipped end of each complimentary ticket in the box-office.
- (3) A promoter must keep an auditable record of complimentary tickets and the value based on the seating location.
- (4) A promoter of an unarmed combat sports event shall not issue complimentary tickets for more than six percent (6%) of the sold seats in the venue without the authorization of the Administrator. For all complimentary tickets distributed over and above the six percent (6%) the promoter shall be assessed tax on gross receipts as prescribed in ORS 463.310. The complimentary tickets taxable value shall be based upon the comparable value for the seats in a similar location.
Statutory/Other Authority
ORS 463.113 & ORS 463.155
Statutes/Other Implemented
ORS 463.113 & ORS 463.155
History
SAC 5-2018, amend filed 01/09/2018, effective 01/09/2018
BWC 1-1995, f. 10-10-95, cert. ef. 10-13-95
BWC 1-1991, f. & cert. ef. 9-20-91
BWC 3-1988, f. 10-11-88, cert. ef. 10-15-88
BWC 1-1988, f. 3-22-88, cert. ef. 3-29-88