Missouri Code of State Regulations
Title 20 - DEPARTMENT OF COMMERCE AND INSURANCE
Division 2040 - Office of Athletics
Chapter 3 - Ticket Procedures
Section 20 CSR 2040-3.011 - Tickets and Taxes

(1) The right of admission to a contest of professional boxing, professional wrestling, professional or amateur kickboxing, professional mixed martial arts, amateur mixed martial arts, and professional full-contact karate shall not be sold or otherwise granted to a person or entity unless that person or entity is provided with a ticket.

(2) The promoter of a contest of professional boxing, professional wrestling, professional or amateur kickboxing, professional or amateur mixed martial arts, and professional full-contact karate shall:

(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.

(4) 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 boxing, professional wrestling, professional or amateur kickboxing, professional or amateur mixed martial arts, and professional full-contact karate shall be made in writing to the office within ten (10) business days of the event. The promoter shall obtain prior approval from the office for any date changes for the contest.

(5) A promoter may 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 are based on the lowest value complimentary tickets distributed. All complimentary tickets must indicate on the ticket that it is a complimentary ticket and its value had the ticket actually been purchased.

(6) A promoter shall be assessed the athletic tax prescribed in section 317.006.1(3), RSMo, for any complimentary ticket 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.

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

(8) Notwithstanding other provisions of law in this regulation, the promoter of a contest of professional boxing, professional wrestling, professional or amateur kickboxing, professional or amateur mixed martial arts, and professional full-contact karate shall admit to such contest the division director, executive director, administrator, and inspectors of the office, or authorized firefighters, police officers, security officers, and any other individuals authorized by the office assigned to work the event, any referee, judge, timekeeper, ringside 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. 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.

(9) Tickets of different prices may be printed on cardstock of distinctly different colors. The ticket stub shall indicate the price of the ticket.

(10) The inspector supervises the sale of tickets, ticket boxes, and 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 ensures 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.

(11) The final accounting shall be completed and include the amount of tax due from the promoter to the office.

(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 are 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.

(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.

(14) The office's executive director, administrator or their designee shall collect all fees and taxes due.