§ 18825 Box Office Tax Inspection

Business and Professions Code·California

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Key Takeaways

•The government can send someone to check ticket sales at events.
•This person can help count tickets and figure out how much tax is owed.
•They must send the money details to the government right away.

Example

A big concert is happening at a stadium.

A government worker can go to the ticket booth, count how many tickets were sold, and make sure the right amount of tax is paid. Then, they have to tell the government how much money was made from the concert.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source

View on CA.gov

§ 18825 Box Office Tax Inspection

An inspector or other representative of the commission duly authorized by the executive officer shall be admitted to the box office, and is authorized to assist in the counting of tickets and in the computation of the tax due thereon, and to take any other action necessary for the administration and enforcement of this chapter. The inspector or other representative shall immediately transmit to the commission the official statement of gross receipts received by him or her from the promoter. (Amended by Stats. 2013, Ch. 370, Sec. 18. (SB 309) Effective January 1, 2014.)

Last verified: January 22, 2026

Key Terms

inspector box office gross receipts tax due

References

Official text at leginfo.legislature.ca.gov
California Legislature. Business and Professions Code. Section 18825.

Key Takeaways

Example

Key Terms

Related Statutes

References

Key Takeaways

Example

Key Terms

Related Statutes

References