TICKET SALES INTERNET AUCTION

Amends the Ticket Sale and Resale Act. In the requirements for exemptions from the prohibition against reselling tickets for a price that is more than the price on the face of the ticket and more than the price of the ticket at the box office, requires an operator of an Internet auction listing service or an Internet website to comply with all applicable requirements of the Retailers' Occupation Tax Act and collect and remit all applicable federal, State, and local taxes including, but not limited to, local amusement taxes (instead of requiring an operator to either: comply with all applicable requirements of the Retailers' Occupation Tax Act and collect and remit all applicable federal, State, and local taxes; or publish a notice on the website that automatically informs the ticket reseller of the ticket reseller's potential legal obligation to pay any applicable local amusement tax in connection with the reseller's sale of tickets). Also changes provisions concerning the disclosure of certain information about resellers to law enforcement or other government tax officials upon request.