N.Y. Comp. Codes R. & Regs. tit. 19 § 210.13
The authorized representative of any promoter holding a contest or exhibition shall submit in writing to the New York State Department of Taxation and Finance within ten days after the close of the contest or exhibition, an "Athletic Tax Report" or other applicable tax form showing the number of each class of tickets sold, unsold or unused, and permit the Commission or the New York State Department of Taxation and Finance to examine all sold, unsold or unused tickets, stub coupons, the financial records of the event, and cooperate with and assist the Commission or the New York State Department of Taxation and Finance to investigate any other matters relating to the receipts and conduct of the box office and ticket takers. The ticket tally must conform to the manifest issued by the ticket printer and shall be signed by the authorized representative of the promoter. Each promoter shall prepare the necessary and proper tax returns as are required by law. Promoters shall comply with the various requirements imposed under article 19 of the Tax Law, such as paying tax, filing returns and keeping records.
N.Y. Comp. Codes R. & Regs. Tit. 19 § 210.13