No later than 20 days after an event, a promoter shall file
with the commissioner a report and pay all taxes due from the event. The report
is submitted on the form provided by the commissioner and includes the
promoter's business name, name of a contact for the promoter, date of the
event, event license number, location of the event, each price for which
tickets were offered or sold, number of tickets sold at each price, total gate
receipts, and signatures of the licensee and the person who completed the
report. The promoter shall submit with the report:
(1) Proof of the number of tickets sold and
the price of each ticket, which includes appropriate documentation from a
ticketing service, if applicable.
(2) Payment to the Iowa department of
inspections, appeals, and licensing for the amount calculated using the
report.
Notes
Iowa Admin. Code r.
875-169.7
Adopted by
IAB
January 22, 2025/Volume XLVII, Number 15, effective
2/26/2025
