ALABAMA DEPARTMENT OF REVENUE

RESEARCH DIVISION

 

810-11-2-.20.  Ticket Sellers.

(1)  Ticket sellers and ticket takers are directly responsible to the Commission for the performance of their respective duties. As soon as the box office is closed, the ticket seller shall make a report in writing on a form to be prescribed by the Commission, showing the number of passes honored, the number of tickets of each class sold, the number of receipts for tickets on hand, the number of unsold tickets of each class on hand and the amount of cash on hand. There shall be four copies of this report; one copy shall be immediately mailed to the Commission or one copy delivered to any member of the Commission present or to the Inspector designated by the Commission; and one copy to the organizations sponsoring the contest. Each copy shall be signed by the ticket seller. Any member of the Commission or any representative of the Commission shall have the right to verify the report of the ticket seller. Upon the report being verified the ticket seller must immediately pay over to the recorded of permits and licenses or to his duly authorized representative, the State Tax imposed by law.
 
(2)  THE TOTAL NUMBER OF PASSES ISSUED AND PRICE CLASSIFICATION THEREOF MUST BE SHOWN ON TICKET SELLERS REPORT.
 
(3)  The money on hand, plus the receipts for tickets, plus the unsold tickets must equal the capacity of the house or the ticket seller is responsible for the difference.
 
(4)  Organizations or individuals sponsoring bouts must use only licensed representatives such as ticket sellers, ticket takers, etc.  (§41-9-90.1(e))
 
 

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