About Entertainment Ticket Fees

The live event tickets sold on MGM Resorts-branded websites are owned by content providers and event promoters who determine the number of tickets to be sold and the face value price, in collaboration with MGM Resorts.

In accordance with industry practices, MGM Resorts collects the face value price of tickets along with taxable fees, non-taxable fees and Nevada Live Entertainment Tax to support services rendered, transaction processing, ticket delivery and facility fees. See below for details about the various fees related to live event ticket purchases.

Nevada Live Entertainment Tax (“LET”)

Live Entertainment is defined by statue as meaning any activity provided for pleasure, enjoyment, recreation, relaxation, diversion, or other similar purpose by a person or persons who are physically present when providing an activity to a patron or group of patrons who are physically present. It includes without limitation one or more of the following:

• Music or vocals provided by one or more professional amateur musicians or vocalists;

• Dancing performed by one or more professional or amateur dancers or performers, including, without limitation dancing performed by one or more persons who are nude or partially nude;
• Acting or drama provided by one or more professional or amateur actors or players;
• Acrobatics or stunts provided by one or more professional or amateur acrobats, performers or stunt persons;
• Animal stunts or performances induced by one or more animal handlers or trainers, except animal behaviors induced by animal trainers or caretakers primarily for the purpose of education and scientific research;
• Athletic or sporting contests, events or exhibitions provided by one or more professional or amateur athletes or sportsmen except an athletic contest event or exhibition conducted by a professional team based in this State if the professional team based in this State is a participant in the contest, event or exhibition.
• Comedy or magic provided by one or more professional or amateur comedians, magicians, illusionists, entertainers or performers.
• A show or production involving any combination of the activities described above.
• A performance by a disc jockey who presents recorded music.
• An escort who is escorting one or more persons at a location or locations in this State.
• It excludes the following:
• Television, radio, closed circuit or Internet broadcasts of live entertainment.
• Entertainment provided by a patron or patrons, including, without limitation, singing by patrons or dancing by or between patrons if they receive no compensation from any source for providing the entertainment.
• An activity that is an uncompensated, spontaneous performance that is not longer than 20 minutes during a 60-minute period;
• An activity described in the section above that does not constitute a performance, including, without limitation, go-go dancing; or
• Marketing or promotional activities, including, without limitation, dancing or singing that is for a period that does not exceed 20 minutes during a 60-minute period and that is associated with the serving of food and beverages, for example bartenders, waiters or waitress.

Service Charge Fee

MGM Resorts adds a per ticket Service Charge Fee to the face value ticket price. The Service Charge Fee varies by show based on agreements with show partners and may be shared with individual show partners.

• These fees are collected by MGM Resorts and are reflected in the purchase amount total during the check-out process
• MGM Resorts’ share of these fees are re-invested into MGM Resorts property venue and showroom operations technology
• The Service Charge Fee is subject to Nevada Live Entertainment Tax
• This fee is charged on all sales channels – Call Center, Concierge, Ticket Office and MGM Resorts websites

Facility Fee

MGM Resorts includes a per ticket Facility Fee as part of the ticket price. Facility Fees may vary from show to show and can be raised or lowered over time.

• This fee is not shared with show partners
• This fee is collected by MGM Resorts and it is typically reinvested into arena operations technology
• This fee is charged on all sales channels – Call Center, Concierge, Ticket Office and MGM Resorts websites
• This fee (including the applicable Nevada Live Entertainment Tax on such fee) is included in the ticket price

Ticket Reprint Fee

MGM Resorts offers Digital Ticket Delivery. MGM Resorts does not charge a fee for this delivery service, but messages and data rates (imposed by consumer’s telephone service provider) may apply. However, a physical reprint of a ticket may incur a Ticket Reprint Fee.

• The fee is collected at the time the physical reprint is requested
• Ticket Reprint Fee does not apply to tickets reissued via SMS to a mobile device or other digital method available for the specific event and/or venue
• This fee is collected by MGM Resorts and is not shared with show partners