FINAL BILL REPORT

                  ESB 5667

                          C 151 L 00

                      Synopsis as Enacted

 

Brief Description:  Increasing the number of untaxed complimentary tickets available for boxing, kickboxing, martial arts, and wrestling.

 

Sponsors:  Senators West and Heavey.

 

Senate Committee on Commerce, Trade, Housing & Financial Institutions

House Committee on Commerce & Labor

 

Background:  Promoters of sporting events such as wrestling, boxing, or martial arts must pay a 5 percent tax on the gross receipts of these events.  These taxes are paid to the Depart­ment of Licensing and immediately deposited into the state general fund.  Complimentary tickets are subject to the 5 percent tax to the extent they exceed the limit for untaxed tickets.  Untaxed complimentary tickets are limited to 5 percent of the total tickets sold per event, but not to exceed 300 tickets. Complimentary tickets may be given away to promote events through radio, television, and other promotional giveaways.

 

The department supervises and controls wrestling, boxing, or martial arts events to ensure the safety and welfare of the participants.  For certain events, the department may deny, revoke, or suspend a license to promote, conduct or hold these events for cause.

 

Summary:  The untaxed complimentary tickets for events such as wrestling, boxing, and martial arts are limited to 10 percent of the total tickets sold per event, but not to exceed 1,000 tickets.  The term Afor cause,@ for purposes of denying, revoking or suspending an event license, is modified to specifically include concern for the safety and welfare of the participants.

 

Votes on Final Passage:

 

Senate 45 0

House8017

 

Effective:June 8, 2000