Reporting the Cost of Ticketed Events

The employer of a lobbyist sends an invitation to several Members of the General Assembly to attend a ticketed event, the cost of which is $35 per ticket.  One Member attends the event but pays his own way ($35 ticket price).  After the event, the employer calculates the per person cost at $27.32.  What are the employer reporting requirements?

  • The employer has no reporting requirements for the Member who paid the $35 ticket cost to attend the event. 
  • The employer must report Members of the General Assembly who accepted the complimentary ticket as the recipients of a $35 gift. 
  • The value of the gift is not $27.32, despite that being the calculated per person cost. The reportable value for those Members who accepted the complimentary ticket is the $35 cost per ticket originally provided/disclosed.