Entertainment expenditures typically include, but are not limited to, the following:
- meals and refreshments purchased for legislators, state officials and staff;
- tickets to sporting events or theater performances;
- entertainment sponsored jointly with other lobbyists;
- home entertainment, dinners; and
- golf outings.
Whenever the bill for entertaining legislators, state officials, state employees and members of their immediate families amounts to more than $100 (including the portion attributable to the lobbyist), you must itemize the event. Show the actual amount spent entertaining each individual in the "participant listing." Include:
- the date of the event;
- who attended and the amount attributable to each;
- a description of the entertainment (plus name and city where the entertainment occurred);
- the name of the sponsoring employer; and
- the total spent, including tax and tip.
If the event is a reception, a per person cost may not be required. See the Receptions page for more information.
For a meal that includes multiple lobbyists representing multiple employers, each lobbyist would show the amount that they paid in the "entertainment" section of their monthly report. Then, in the "participant listing" field of the electronic form, the lobbyist would disclose the total cost of the meal and note how many lobbyists split the bill. Each participant would be listed and have the amount of food and beverage that was actually spent on them in parenthesis.
No itemization is required if all officials, employees and their family members present fully pay their own way and none of the amount paid by the lobbyist is attributable to any guest. Enter the per-client or lobbyist sum for all non-itemized entertainment expenses of $100 or less that are not accounted for as itemized entertainment expenses.
See the Legislative Ethics Board's Rule 5 - Infrequent Meals, effective January 1, 2015, if the entertainment includes providing a meal to a legislator.
The Public Disclosure Commission has determined that entertainment expenses must be reported at full value. This means that if the actual cost of an official's meal is $110 and the official pays $10 (under the mistaken impression that this would bring the expense below the over-$100 threshold and the official would then not be required to report receipt of the meal on their F-1 statement), the lobbyist still discloses $110.