Lobbyists disclose entertainment costs on the L-2, line 5.  If more than $50 is spent for the occasion, itemize the entertainment on line 15.  When itemizing, describe the entertainment and disclose the sponsor’s name, total cost for the occasion, and the names of who participated along with the amount spent on each.  Related costs, such as tax and tip, should be disclosed but need not be part of the per person cost. 

Whenever the bill for a lobbying entertainment occasion amounts to over $50, you must itemize the event, unless 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.

See the Legislative Ethics Board’s Rule 5 – Infrequent Meals, effective January 1, 2015, if the entertainment includes providing a meal to a legislator.

Note:  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 $60 and the official pays $10 so that the lobbyist pays just $50, the lobbyist discloses $60 and gives an L-2 memo to the official showing a $60 meal.  An L-2 memo report is not provided to an official who pays his or her entire share.