68 IAC 24-3-18 Complimentary tickets

Sec. 18. Complimentary tickets issued by a promoter will be taxed as follows: (1) One dollar ($1) for a complimentary ticket issued on the first five percent (5%) of the total tickets issued within an individual ticket price range. (2) For a complimentary ticket issued above five percent (5%) of the total tickets within an individual ticket price range, five percent (5%) of the face value of the ticket.