Title 08 Taxation and Revenue
Chapter 08.03 Admissions Tax
Section 08.03.055 Subsequent Ticket Sales
Ticket sales that occur through a subsequent sale(s) of the ticket(s) by the initial purchaser who purchased the ticket(s) from the promoter, sponsor or venue, or any subsequent sale of such ticket(s), may be made at the face value of the ticket. No admission tax will be assessed by the City on the price of an admission ticket in a secondary market transaction, conducted by the initial purchaser or a subsequent purchaser thereof. However, vendors, and other persons regularly engaged in the business of reselling tickets or admissions into events must obtain a business license to do so pursuant to chapter 8.01 SMC and must comply with all applicable provisions of chapter 8.03 SMC regarding admission taxes.
Date Passed: Monday, August 20, 2012
Effective Date: Wednesday, September 26, 2012
ORD C34894 Section 2
