S-0072.1  _______________________________________________

                         SENATE BILL 5667

          _______________________________________________

State of Washington      56th Legislature     1999 Regular Session

By Senators West and Heavey

Read first time 02/01/1999.  Referred to Committee on Commerce, Trade, Housing & Financial Institutions.

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

    AN ACT Relating to boxing, kickboxing, martial arts, and wrestling; and amending RCW 67.08.050.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

    Sec. 1.  RCW 67.08.050 and 1997 c 205 s 6 are each amended to read as follows:

    (1) Any promoter shall within seven days prior to the holding of any event file with the department a statement setting forth the name of each licensee who is a potential participant, his or her manager or managers, and such other information as the department may require.  Participant changes regarding a wrestling event may be allowed after notice to the department, if the new participant holds a valid license under this chapter.  The department may stop any wrestling event in which a participant is not licensed under this chapter.

    (2) Upon the termination of any event the promoter shall file with the designated department representative a written report, duly verified as the department may require showing the number of tickets sold for the event, the price charged for the tickets and the gross proceeds thereof, and such other and further information as the department may require.  The promoter shall pay to the department at the time of filing the report under this section a tax equal to five percent of such gross receipts.  However, the tax may not be less than twenty-five dollars.  The five percent of such gross receipts shall be immediately paid by the department into the state general fund.

    (3) A complimentary ticket may not have a face value of less than the least expensive ticket available for sale to the general public.  It must include charges and fees, such as dinner, gratuity, parking, surcharges, or other charges or fees that are charged to and must be paid by the customer in order to view the event.  The number of untaxed complimentary tickets shall be limited to ((five)) ten percent of the total tickets sold per event location, not to exceed ((three hundred)) one thousand tickets.  All complimentary tickets exceeding this exemption shall be subject to taxation.

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