Illinois Administrative Code
Title 68 - PROFESSIONS AND OCCUPATIONS
Part 1370 - BOXING AND FULL-CONTACT MARTIAL ARTS ACT
Subpart A - GENERAL PROVISIONS
Section 1370.170 - Tickets and Payment of Taxes
Current through Register Vol. 48, No. 12, March 22, 2024
a) The right of admission to view a contest in person shall not be sold or otherwise granted to a person or entity unless that person or entity is provided with a ticket.
b) The Division shall have supervision over the sales of tickets, ticket boxes, entrances and exits for the purpose of checking admission controls. The Division shall ensure that all tickets are counted and that the final accounting includes the:
c) Every ticket shall be printed with the price, the name of the promoter and the date of the contest. Unless otherwise authorized by the Division, the ticket stub of each ticket shall indicate the price of the ticket. All complimentary tickets shall be printed as such or reflect a zero dollar value.
d) A promoter shall not issue complimentary tickets for professional or professional and amateur combined contests for more than 4% of the seats in the house. The promoter shall be responsible to pay the taxes provided for in Section 13 of the Act for all complimentary tickets over and above the 4% cap on complimentary tickets. If the Division approves the issuance of complimentary tickets over and above the 4% cap, the complimentary tickets that are exempt from the tax shall be based on the lowest value of sold tickets distributed.
e) To facilitate assessment of the taxes required to be paid by the promoter pursuant to Section 13 of the Act, the following procedures shall be followed: