(1) If an operating organization is advised that an entertainment business financial management firm has the primary responsibility, under a management contract, for completing reports for a qualified business which is engaged in the active conduct of a trade or business in the facility under section 1904-B(a.3)(2) of the Tax Reform Code of 1971, an operating organization may satisfy the requirements of section 1904-B(a.3)(2) of the Tax Reform Code of 1971 by providing to the contracting authority a copy of the relevant section of the contract between the qualified business and operating organization which documents the name, telephone number and e-mail address of the individual employed at the entertainment business financial management firm who has primary responsibility for completing reports for a qualified business.

(2) Paragraph (1) shall apply only with respect to qualified businesses who are engaged in the provision of entertainment services or activities in a facility, such as concerts or other performances.