{"data":{"id":"us-ky/krs-229.031","jurisdiction":"us-ky","citation":"KRS 229.031","heading":"Report as to tickets sold and receipts -- Tax on gross receipts --","body":"Notification when  supplying broadcast facilities -- Examination of books\nand records.\n(1) Every person conducting an unarmed combat show, other than those holding a\npermit under subsection (1) of KRS  229.061, shall furnish to the commission a\nwritten report, verified by the person, if an individual, or by some officer, if a\ncorporation or association, showing the number of tickets sold for the show, the\namount  of the gross receipts from this sale, and any other matters prescribed\nby  the commission. He or she shall also pay to the commission a tax of\ntwenty-five dollars ($25) or five percent (5%) of the gross receipts from the sale\nof all tickets to the show, whichever is greater.\n(2) Any  person supplying radio, television, or cable facilities for the broadcast or\ntelevising of any show shall, prior to the show, notify the commission.\n(3) All taxes required to be paid by this section shall be computed on the gross\nreceipts without any deduction for commissions, brokerage, distribution fees,\nadvertising, or other related expenses, charges, or recoupments, except that\nfederal excise taxes may be deducted.\n(4) Whenever  a person fails to make the report within the time prescribed by the\ncommission, or whenever the report is incomplete or patently inaccurate, the\ncommission may examine or cause to be examined the books and records of\nthat person to ascertain the total amount of its gross receipts for any show to\ndetermine the amount of tax due.","path":["KRS Chapter 229"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=46091","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:52:45Z","sha256":"9a2efafa01864719bcfc7e883a2cd571c3f0fa0f961935ceb0421148a05bae08","source_id":"us-ky","stale":false,"prev":"us-ky/krs-229.030","next":"us-ky/krs-229.035"},"notice":"GroundRules: Original legal text. Not legal advice."}