Venue Tickets

Example 1: A venue is running a series of ten performances of the same theater production in January 2020. The venue has 1,000 seats, 50 of which are restricted tickets for each performance. This is allowable under Utah Code §13-56-201(2)(a) because the number of restricted tickets is less than 10% of the total tickets for the event. The venue operator is required to list each individual performance as an "event" in the July 15, 2020 Report, because tickets were restricted at each individual performance. Furthermore, the venue operator would be required to include these ten events in the total number of events for which restricted tickets were issued during the previous calendar year in any January 15, 2021 report.

Example 2: The same facts as Example 1, however the venue operator would also like to restrict one of the ten performances exclusively for members of a civic group by issuing tickets to members of that group that are non-transferable. This is allowable under Utah Code §13-56-201(2)(b) because the performance qualifies as a concert or theater event and it is one of ten similar performances, thus allowing an unlimited number of restricted tickets to be issued. The report requirements remain the same as the previous example.

Example 3: The same facts as Example 1, however the venue operator would like to restrict 50% of the tickets to two of the ten performances and not issue restricted tickets to any other performances. Assuming that the venue does not have any concert or theater events scheduled between July 1, 2020, and December 21, 2020, this is not allowable under Utah Code §13-56-201(2)(b) because the number of performances utilizing the "unlimited number of restricted tickets" provision exceeds 10% of the total number of performances.

Example 4: The same facts as Example 1, but in addition to the 10 performances of the theater production above, the venue also has 15 other concert or theater events scheduled throughout the year. Under Utah Code §13-56-201(2)(b), the venue may now restrict an unlimited number of tickets to any two of the concert or theater events throughout the year. Reporting requirements still apply.

Example 5: A venue has a season of 20 sporting events scheduled between June (15 events) and July (5 events). The venue is allowed to restrict up to 10% of the tickets in any individual event, and like Example 1, each individual game qualifies as an "event" for reporting purposes. The 15 events in June must be included in a July 15 report and the 5 July events must be included in a January 15 report.

Example 6: The same facts as Example 5, but the venue operator is hoping to restrict 100% of tickets for one game and not restrict tickets for any other events. This is not allowed under Utah Code §13-56-201(2)(b) because it is not a qualified concert or theater event.