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Dubai Contest Rules

OFFICIAL VALUE TAX DUBAI TRIP CONTEST RULES

NO PURCHASE IS NECESSARY TO ENTER OR WIN A PRIZE

Value Tax, Inc. (“Value Tax”) is giving participants a chance to win a trip for two (2) to Dubai, United Arab Emirates in the Value Tax Dubai Trip Contest (the “Contest”). This Contest is governed by these Official Value Tax Dubai Trip Contest Rules (“Rules”). Any individual who enters, attempts to
enter or in any way participates or attempts to participate in the Contest (“Participant”) agrees to be bound by the terms and conditions provided in these Rules, as well as by all interpretations of these Rules by Sponsor (as hereinafter defined) and by all other decisions of Sponsor which are final and binding in all matters relating to the Contest.

NO PURCHASE NECESSARY:
No purchase is necessary to enter or win a prize. A purchase will not improve your chances of winning.

APPLICABLE LAW (VOID WHERE PROHIBITED):
All Contests are subject to and governed by applicable federal, state and local laws and regulations. Participation in this Contest is void where prohibited or otherwise restricted by law.

CONTEST SPONSOR:
The sole sponsor of the Contest is Value Tax, Inc. (the “Sponsor”).

CONTEST CANCELLATION, SUSPENSION OR MODIFICATION:
Sponsor reserves the right to cancel, terminate, modify or suspend the Contest if it is not capable of being completed as planned for any reason, including, but not limited to, infection by computer virus, “bugs”, tampering, unauthorized intervention, fraud, or technical failures of any kind or any other causes which corrupt or affect the administration, security, fairness, integrity, or proper conduct of any such Contest. The decision of any Sponsor to cancel, terminate, modify or suspend any Contest shall be final in all respects.

ELIGIBILITY:
Geographical, Age and Parental Consent Requirements: The Contest is open to the legal United States residents of the states of New York, New Jersey, Connecticut, Pennsylvania, Delaware and Georgia who are at least 21 years of age or older at time of entry. Sponsor reserves the right to refuse to award a prize to or on behalf of a minor.

Contest Entity and Immediate Family Member Ineligibility: The officers, directors, employees, contractors, and agents of Value Tax, Inc., Emmis Radio, LLC, Emmis Communications Corporation, Emmis Operating Company, any other Sponsor(s) and any entity involved in the sponsorship, development, production, implementation and distribution of any Contest as well as their 2 respective parents, affiliates, divisions, subsidiaries and successor companies (collectively the “Contest Entities”), and their immediate family members (and those living in the same household, whether or not related), are prohibited from participating in any Contest and do not qualify as Participants. “Immediate family members” shall include spouses, siblings, parents, children, grandparents, and grandchildren, whether as “in-laws”, or by current or past marriage, remarriage, adoption, co-habitation or other familial extension.

Past Prize Winners: Participants who have won a Value Tax contest in the last thirty (30) days or who have won prizes from Value Tax valued over $600 in the last twelve (12) months are ineligible.

Employer Restrictions: Participant is solely responsible for reviewing and understanding Participant’s employer’s policies regarding Participant’s eligibility to participate in contests. Participant may be disqualified from entering into this Contest or receiving prizes if Participant is participating in this Contest in violation of their employer’s policies.

HOW TO ENTER:
The Contest begins on January 4, 2019 at approximately 12:01 a.m. ET and ends on February 16, 2019, at approximately 11:59 p.m. ET (the “Entry Period”). Eligible participants can enter in the following different ways:


Via Mail:
On a plain piece of 3”x 5” paper, hand-print your complete name, address, city, state, zip code, date of birth (mm/dd/yyyy), email address, plus daytime and evening telephone numbers. Mail your entry in an envelope, with first class postage affixed, to Official Value Tax Dubai Trip Contest, 472
Rockaway Avenue, Brooklyn, NY 11212. Limit one entry per person. No mechanically produced entries permitted. Entries must be received by February 16, 2019.

Via Office Tax Locations in New York, New Jersey, Pennsylvania, Georgia, or Louisiana:
During the Entry Period, prepare and complete your 2018 taxes at any one of Value Tax’s office locations in New York, New Jersey, Pennsylvania, Georgia, or Louisiana only to be automatically entered for a chance to win the Contest. Limit one entry per person. If Participant completes a joint tax
return during the Entry Period, the joint tax return completion constitutes one entry only. If a joint tax return Contest Participant is randomly selected as the winner, the two names on the joint tax return will be considered the winner and guest (so long as they are eligible Contest Participants) and no other guests will be permitted to accompany either of the names on the joint tax return on the trip. Addresses of Value Tax office locations in NY, NJ, PA, GA, and LA can be found at this website: www.valuetaxservice.com.

Entries Are the Sole and Exclusive Property of Sponsor: All Contest entries and/or related submissions become the sole and exclusive property of the Sponsor upon transmission (the “Submission”). Contest entries will not be returned and may be used by any Contest Entity for any purpose whatsoever related to any Contest, without additional compensation to the participant or any other individual or entity.


False Fraudulent or Deceptive Entries or Acts: Participants who, in the view of Sponsor, provide false, fraudulent or deceptive entries or who engage in false, fraudulent or deceptive acts in connection with the Contest will be disqualified and subject to criminal prosecution.


PROVISION OF WIRELESS NUMBERS TO THE STATION:
A Participant who signs up to receive text messages from Sponsor:

  1. authorizes Sponsor to deliver or cause to be delivered, to the wireless number that the Participant provided, telemarketing messages using an automatic telephone dialing system;
  2. understands that he or she is not required to enter into this agreement or agree to enter into such an agreement as a condition of purchasing any property, goods, or services; and
  3. agrees that, if the wireless number provided to Sponsor is reassigned to another person, the Participant will promptly notify Sponsor that such reassignment has occurred. Message and data rates may apply. Sponsor is not responsible for any fees incurred by a
    Participant who provides a wireless number in connection with the Contest.
    PARTICIPATION PROBLEM DISCLAIMER:
    Even if alleged to be caused by the sole or partial negligence of the Sponsor, the Sponsor is not
    responsible for any problems which affect or result from participation or attempted participation in the
    Contest. This includes but, is not limited to, the following problems:
  4. Incorrect, incomplete or inaccurate entry information;
  5. Human errors;
  6. Failures, omissions, interruptions, deletions or defects of any wireless network, telephone
    network, internet service, computer systems, servers, utility providers, or software;
  7. Inability to send a text-message;
  8. Identity theft;
  9. Tampering, destruction or unauthorized access to, or alteration of, entries or computer data;
  10. Network hackers or other unauthorized access to Sponsor’s computer network;
    4
  11. Data that is processed late or incorrectly or is incomplete or lost due to wireless network,
    telephone network, computer or electronic malfunction or traffic congestion on wireless or
    telephone networks;
  12. Printing errors;
  13. Equipment malfunctions; and
  14. Late, misdirected, lost, misplaced, illegible, mutilated or postage-due entries.
    PRIZES:
    One (1) prize will be awarded from all eligible entries received during the Entry Period. The
    Contest prize consists of the following: roundtrip coach airfare for two (2) originating from either JFK,
    EWR, or LGA airports (chosen in Sponsor’s sole discretion) to Dubai airport (DXB), five night stay in
    one (1) double occupancy room at The Ghaya Grand Hotel in Dubai, $500 cash, Dubai City Tour for
    two (2), Desert Safari Tour for two (2), Abu Dhabi City Tour for two (2), tickets for two (2) to attend
    eight (8) parties during the trip, and tickets for two (2) to attend a yacht/pool party during the trip. The
    approximate retail value of the prize is seven thousand dollars ($7,000.00). Sponsor will select all trip,
    tour, and party details in its sole and absolute discretion. Sponsor is not responsible for ground travel to
    or from any airports and is not responsible for ground transportation in Dubai. No transfer, assignment
    or substitution of a prize is permitted, except Sponsor reserves the right to substitute a prize for an item
    of equal or greater value in the event an advertised prize is unavailable. Any difference between the
    actual value and the approximate retail value of any prize will not be awarded. No substitution or cash
    equivalent will be made.
    Trip to Dubai, United Arab Emirates is scheduled to occur during April 18, 2019 – April 24,
  15. These dates may not be changed by winner, but may be changed in Sponsor’s sole and absolute
    discretion. Winner must be able to travel on the trip dates selected by Sponsor.
    Sponsor is not responsible for cancellations or delays in travel accommodations and has no
    obligation to reimburse, refund or otherwise substitute any tickets awarded as a part of a travel prize due
    to such cancellations or delays. Winner and guest (if applicable) are responsible for all travel documents
    (such as government issued identification) required for travel. All other expenses and costs, not
    expressly listed above, including, but not limited to, federal, state, and local taxes, tips, meals, minibar,
    telephone calls, ground transportation (unless otherwise specified), and entertainment are the prize
    winner’s sole responsibility. All travel risks, insurance, loss or damage due to prize acceptance or use
    are the sole responsibility of the prize winner. Sponsor will not be responsible for any loss, liability or
    damage arising out of the winner’s acceptance or use of the prize. Prize winner may wish to obtain
    travel insurance (or other forms of insurance) at their own expense and hereby acknowledges that the
    Sponsor has not and will not obtain or provide travel insurance or any other form of insurance. Value
    Tax is solely responsible for fulfillment of all aspects of the prize in this Contest.
    Sponsor is not responsible for any cancellation or rescheduling of any performance, party, or
    concert for any reason and have no obligation to reimburse, refund or otherwise substitute the tickets for
    another prize.
    5
    TAXES:
    The Participant prize-winner is solely responsible for determining and paying all federal, state
    and local taxes (including any sales taxes). Any person winning over $600 in prizes during any one year
    period will receive an IRS Form 1099 at the end of the calendar year, and a copy of such form will be
    filed with the IRS.
    ODDS OF WINNING:
    The odds of winning will depend on the number of eligible entries received.
    WINNER SELECTION:
    One (1) winner will be selected randomly by Sponsor on or about February 19, 2019 from
    among all eligible entries received during the Entry Period. Winner will be announced on-air on the
    radio on Hot97 and will be contacted by Value Tax by telephone or email on or about February 19,
    2019.
    HOW TO CLAIM A PRIZE:
    Claiming the Prize: The Participant prize-winner must pick up their prize within thirty (30)
    days at Value Tax’s business office located a 472 Rockaway Avenue, Brooklyn, NY 11212. The prize
    may be picked up any time between the hours of 9:00 a.m. and 5:00 p.m. ET Monday-Friday but
    excluding holidays. The Sponsor has the right in its sole discretion to mail the prize to the winner.
    Where this occurs, the winner will initially be sent the required releases and prize claim forms along
    with a return, pre-paid overnight delivery air bill. Failure by the winner to return completed forms within
    five (5) business days of receipt of the forms may lead to forfeiture of the prize. Additionally, in the
    event the prize is mailed to the winner, the winner assumes the risk of the prize’s safe arrival.
    Prerequisites to Prize Award: Prior to being awarded a prize, winners are required to provide:
    (1) a valid government-issued photo identification depicting proof of age and (2) a valid taxpayer
    identification number or social security number. The social security number will be used for taxreporting purposes. Sponsor reserves the right to deny awarding the prize if the winner fails to provide
    satisfactory identification, as determined in the Sponsor’s sole discretion.
    Winner is required to execute an Affidavit of Eligibility, Release of Liability, Indemnification
    and Publicity Release Agreement and a completed IRS W-9 before any prize is awarded. Winner’s
    travel partner must be at least 21 years of age and are required to execute an Affidavit of Eligibility,
    Release of Liability, Indemnification and Publicity Release Agreement prior to receiving the companion
    travel ticket. By entering the Contest, Participant agrees to execute these documents if selected as a
    winner. Except where prohibited by law, failure to execute any of these documents or comply with any
    of these terms will result in forfeiture of the prize.
    Prize Forfeiture: Any winner who fails to pick up the prize within thirty (30) days from the date
    of winning for any reason, and fails to obtain an extension from Sponsor, will forfeit the prize. Sponsor
    6
    reserves the right, in its sole discretion, to award unclaimed prizes to alternate contestants or not to
    award the unclaimed prizes.
    Additional Costs: Any costs relating to the prizes are the sole responsibility of the winner.
    WARRANTIES AND REPRESENTATIONS:
    By entering and participating in the Contest, and in consideration thereof, each Participant
    individually warrants and represents to Sponsor that they: (i) meet the residency and age requirements at
    the time of entry; (ii) will be bound by these Rules, and by all applicable laws and regulations, and the
    decisions of the Sponsor; and (iii) waive any rights to claim ambiguity with respect to these Rules, and
    (iv) they are the sole creator and owner of all content and materials submitted by Participant in
    connection with the Contest. Sponsor’s acceptance and/or utilization of any of Participant’s submissions
    hereunder shall not constitute a waiver of Participant’s representations, warranties or agreements in
    respect thereof, or a waiver of any of Sponsor’s rights or remedies.
    RELEASE OF LIABILITY AND INDEMNIFICATION:
    As consideration for entering the Contest, all Participants agree to RELEASE, DISCHARGE
    AND COVENANT NOT TO SUE Emmis Radio, LLC, Emmis Communications Corporation, Emmis
    Operating Company, Value Tax, Inc., the other Contest Entities (as described above) and each of their
    respective direct and indirect affiliates, divisions, parent and subsidiary companies, officers, employees,
    disc-jockeys, on-air personalities, shareholders, representatives, managers, members, directors, owners,
    agents, insurers, attorneys, predecessors, successors, and assigns thereof (collectively, the “Released
    Parties”), from and against all claims, damages, charges, injuries, losses, proceedings, suits, actions
    (including but not limited to tort actions, product liability actions, wrongful death actions, warranty
    actions, breach of contract actions, privacy and defamation actions, misappropriation of likeness actions,
    identity theft, loss of consortium claims), expenses and attorney fees that they or anyone on their behalf
    (including but not limited to their heirs, representatives or next of kin) have or might have for any death,
    injury, damage or claimed injury or damage arising out of, involving or relating to their participation in
    the Contest, including, but not limited to, any claim that the act or omission complained of was caused
    in whole or in part by the strict liability or negligence in any form of the Released Parties.
    Additionally, as consideration for entering the Contest, all Participants agree to INDEMNIFY, HOLD
    HARMLESS, AND DEFEND the Released Parties in any action or proceeding from and against all
    claims, damages, charges, injuries, losses, proceedings, suits, actions (including but not limited to tort
    actions, product liability actions, wrongful death actions, warranty actions, breach of contract actions,
    privacy and defamation actions, misappropriation of likeness actions, identity theft, loss of consortium
    claims), expenses and attorney fees that they or anyone on their behalf (including but not limited to their
    heirs, representatives or next of kin) have or might have for any death, injury, damage or claimed injury
    or damage arising out of, involving or relating to their participation in the Contest or for their failure to
    comply with the terms of the above release provision. This agreement to indemnify, hold harmless and
    defend applies even if the act or omission complained of was allegedly caused in whole or in part by
    the strict liability or negligence in any form of the Released Parties.
    7
    This Contest is in no way sponsored, endorsed or administered by, or associated with Facebook, Twitter,
    Instagram or any other Social Media Platform. By submission of an entry, Participant releases
    Facebook, Twitter, Instagram, and all Social Media Platforms from any responsibility or liability for the
    Contest’s administration, prizes or promotion. You are providing entry information to the Sponsor and
    not to Facebook, Twitter, Instagram and all Social Media Platforms.
    PUBLICITY RELEASE:
    Unless prohibited by applicable law, Participant authorizes and irrevocably grants to Sponsor
    and the other Released Parties (as defined above) permission to, from time to time, reference and discuss
    Participant and their participation in the Contest on-air and/or on their website(s) in photographs, video
    recordings, digital images, audio recordings, as well as in publications, newsletters, news releases, other
    printed materials, and in materials made available on the Internet or in other media now known or
    hereafter developed for any purpose Sponsor and/or the Released Parties deem proper. Such reference
    and discussion may involve Participant’s name and voice, and other personal/biographical material or
    their participation on-air.
    LICENSE
    By participating in the Contest, Participant irrevocably grants to Sponsor the perpetual right,
    without any liability to any person or entity, to reproduce, adapt, transmit, distribute, communicate,
    make available and otherwise use the Submission throughout the universe in any medium and in any
    manner, now or hereafter known, including, without limitation, if applicable, radio and television
    broadcasts, and cable and satellite transmissions, without payment of any compensation to Participants
    in connection with the Contest.
    DISQUALIFICATION:
    All participants agree to be bound by these Rules. Non-compliance with any of these Rules will
    result in disqualification and all privileges as a Participant will be immediately terminated. Sponsor, in
    its sole discretion, further reserves the right to disqualify any person for: (i) tampering with the entry
    process or the operation of the Contest; (ii) gaining an unfair advantage in participating in the Contest;
    (iii) obtaining winner status using false, fraudulent or deceptive means; or (iv) engaging in otherwise
    unsportsmanlike, disruptive, annoying, harassing, or threatening behavior.
    CAUTION: ANY ATTEMPT BY ANY PARTICIPANT OR ANY
    OTHER INDIVIDUAL TO DELIBERATELY CIRCUMVENT,
    DISRUPT OR DAMAGE ORDINARY AND NORMAL OPERATION
    OF ANY CONTEST, TELEPHONE SYSTEMS OR WEB SITE, OR
    UNDERMINE THE LEGITIMATE OPERATION OF ANY CONTEST
    IS A VIOLATION OF CRIMINAL AND CIVIL LAWS. SHOULD
    SUCH AN ATTEMPT BE MADE, SPONSOR RESERVES THE RIGHT
    TO SEEK DAMAGES FROM ANY SUCH INDIVIDUAL TO THE
    FULLEST EXTENT PERMITTED BY LAW.
    RULES CHANGES AND INTERPRETATIONS:
    8
    Sponsor reserves the right in its sole discretion to supplement or make changes to these Rules as
    well as the rules of any contest at any time without notice. Sponsor reserves the right in its sole
    discretion to interpret the rules of any contest, and such interpretation shall be binding upon all
    participants.
    AGREEMENT TO ARBITRATE:
    To the fullest extent permitted by law, by participating in the Contest, a Participant understands
    and agrees that:
    a. the Federal Arbitration Act applies to this agreement, and if the parties are unable to
    resolve their dispute amicably, it shall be resolved by means of binding arbitration (not in
    a court of law);
    b. any and all disputes, claims, and causes of action arising out of or in connection with this
    Contest, or any prizes awarded, shall be resolved individually, without resort to any form
    of class action (even if the rules and procedures of the arbitration tribunal allow class
    arbitrations);
    c. any and all claims, judgments, and awards shall be limited to actual out-of-pocket costs
    incurred, including costs associated with entering this Contest, but in no event and under
    no circumstances will Participants be permitted to obtain awards for attorneys’ fees, and
    Participants hereby waive all rights to claim punitive, incidental, or consequential
    damages, or any other form of damages, other than actual out-of-pocket expenses, and
    any and all rights to have damages multiplied or otherwise increased;
    d. any claim or dispute regarding the Contest or these Official Rules will be resolved
    pursuant to the laws of New York, without regard to the conflicts of laws and rules of
    New York;
    e. any claim or dispute regarding the Contest or these Official Rules will be resolved in a
    tribunal within the state of New York, and Participants submit to the jurisdiction of, and
    waive all objections to the jurisdiction or venue of, such tribunal; and
    f. if for any reason a claim or dispute regarding the Contest or these Official Rules proceeds
    in court rather than through arbitration, there will not be a jury trial.
    The invalidity or unenforceability of any provision of these Official Rules, including but not
    limited to the agreement to arbitrate, shall not affect the validity or enforceability of any other provision.
    If any such provision is determined to be invalid or otherwise unenforceable, these rules shall be
    construed in accordance with their terms as if the invalid or unenforceable provision was not contained
    herein.
    CONTEST RULES/LIST OF WINNERS:
    9
    Copies of these Rules may be obtained by sending a self-addressed stamped envelope to:
    Official Value Tax Dubai Trip Contest Rules, 472 Rockaway Avenue, Brooklyn, NY 11212. These
    Rules may also be found at www.valuetaxservice.com.
    For a list of any Contest winners send a self-addressed, stamped envelope to: Official Value Tax
    Dubai Trip Contest Rules Winners List, 472 Rockaway Avenue, Brooklyn, NY 11212.
    SPONSOR:
    Value Tax, Inc.
    472 Rockaway Avenue
    Brooklyn, NY 11212

Message and data rates may apply. Sponsor is not responsible for any fees incurred by a Participant who provides a wireless number in connection with the Contest.

PARTICIPATION PROBLEM DISCLAIMER:
Even if alleged to be caused by the sole or partial negligence of the Sponsor, the Sponsor is not responsible for any problems which affect or result from participation or attempted participation in the Contest. This includes but, is not limited to, the following problems:

  1. Incorrect, incomplete or inaccurate entry information;
  2. Human errors;
  3. Failures, omissions, interruptions, deletions or defects of any wireless network, telephone network, internet service, computer systems, servers, utility providers, or software;
  4. Inability to send a text-message;
  5. Identity theft;
  6. Tampering, destruction or unauthorized access to, or alteration of, entries or computer data;
  7. Network hackers or other unauthorized access to Sponsor’s computer network;
  8. Data that is processed late or incorrectly or is incomplete or lost due to wireless network, telephone network, computer or electronic malfunction or traffic congestion on wireless or telephone networks;
  9. Printing errors;
  10. Equipment malfunctions; and
  11. Late, misdirected, lost, misplaced, illegible, mutilated or postage-due entries.

PRIZES:
One (1) prize will be awarded from all eligible entries received during the Entry Period. The Contest prize consists of the following: roundtrip coach airfare for two (2) originating from either JFK, EWR, or LGA airports (chosen in Sponsor’s sole discretion) to Dubai airport (DXB), five night stay in one (1) double occupancy room at The Ghaya Grand Hotel in Dubai, $500 cash, Dubai City Tour for two (2), Desert Safari Tour for two (2), Abu Dhabi City Tour for two (2), tickets for two (2) to attend eight (8) parties during the trip, and tickets for two (2) to attend a yacht/pool party during the trip. The approximate retail value of the prize is seven thousand dollars ($7,000.00). Sponsor will select all trip, tour, and party details in its sole and absolute discretion. Sponsor is not responsible for ground travel to or from any airports and is not responsible for ground transportation in Dubai. No transfer, assignment or substitution of a prize is permitted, except Sponsor reserves the right to substitute a prize for an item of equal or greater value in the event an advertised prize is unavailable. Any difference between the actual value and the approximate retail value of any prize will not be awarded. No substitution or cash equivalent will be made.

Trip to Dubai, United Arab Emirates is scheduled to occur during April 18, 2019 – April 24. These dates may not be changed by winner, but may be changed in Sponsor’s sole and absolute discretion. Winner must be able to travel on the trip dates selected by Sponsor.

Sponsor is not responsible for cancellations or delays in travel accommodations and has no obligation to reimburse, refund or otherwise substitute any tickets awarded as a part of a travel prize due to such cancellations or delays. Winner and guest (if applicable) are responsible for all travel documents (such as government-issued identification) required for travel. All other expenses and costs, not expressly listed above, including, but not limited to, federal, state, and local taxes, tips, meals, minibar, telephone calls, ground transportation (unless otherwise specified), and entertainment are the prize winner’s sole responsibility. All travel risks, insurance, loss or damage due to prize acceptance or use are the sole responsibility of the prize winner. Sponsor will not be responsible for any loss, liability or damage arising out of the winner’s acceptance or use of the prize. Prize winner may wish to obtain travel insurance (or other forms of insurance) at their own expense and hereby acknowledges that the Sponsor has not and will not obtain or provide travel insurance or any other form of insurance. ValueTax is solely responsible for fulfillment of all aspects of the prize in this Contest.

Sponsor is not responsible for any cancellation or rescheduling of any performance, party, or concert for any reason and have no obligation to reimburse, refund or otherwise substitute the tickets for another prize.

TAXES:
The Participant prize-winner is solely responsible for determining and paying all federal, state and local taxes (including any sales taxes). Any person winning over $600 in prizes during any one year period will receive an IRS Form 1099 at the end of the calendar year, and a copy of such form will be filed with the IRS.

ODDS OF WINNING:
The odds of winning will depend on the number of eligible entries received.

WINNER SELECTION:
One (1) winner will be selected randomly by Sponsor on or about February 19, 2019 from among all eligible entries received during the Entry Period. Winner will be announced on-air on the radio on Hot97 and will be contacted by Value Tax by telephone or email on or about February 19, 2019.

HOW TO CLAIM A PRIZE:
Claiming the Prize: The Participant prize-winner must pick up their prize within thirty (30) days at Value Tax’s business office located at 472 Rockaway Avenue, Brooklyn, NY 11212. The prize may be picked up any time between the hours of 9:00 a.m. and 5:00 p.m. ET Monday-Friday but excluding holidays. The Sponsor has the right in its sole discretion to mail the prize to the winner. Where this occurs, the winner will initially be sent the required releases and prize claim forms along with a return, pre-paid overnight delivery air bill. Failure by the winner to return completed forms within five (5) business days of receipt of the forms may lead to forfeiture of the prize. Additionally, in the event the prize is mailed to the winner, the winner assumes the risk of the prize’s safe arrival.

Prerequisites to Prize Award: Prior to being awarded a prize, winners are required to provide:
(1) a valid government-issued photo identification depicting proof of age and (2) a valid taxpayer identification number or social security number. The social security number will be used for tax reporting purposes. Sponsor reserves the right to deny awarding the prize if the winner fails to provide satisfactory identification, as determined in the Sponsor’s sole discretion.

Winner is required to execute an Affidavit of Eligibility, Release of Liability, Indemnification and Publicity Release Agreement and a completed IRS W-9 before any prize is awarded. Winner’s travel partner must be at least 21 years of age and are required to execute an Affidavit of Eligibility,
Release of Liability, Indemnification and Publicity Release Agreement prior to receiving the companion travel ticket. By entering the Contest, Participant agrees to execute these documents if selected as a winner. Except where prohibited by law, failure to execute any of these documents or comply with any of these terms will result in forfeiture of the prize.

Prize Forfeiture: Any winner who fails to pick up the prize within thirty (30) days from the date of winning for any reason, and fails to obtain an extension from Sponsor, will forfeit the prize. Sponsor reserves the right, in its sole discretion, to award unclaimed prizes to alternate contestants or not to award the unclaimed prizes.

Additional Costs: Any costs relating to the prizes are the sole responsibility of the winner.

WARRANTIES AND REPRESENTATIONS:
By entering and participating in the Contest, and in consideration thereof, each Participant individually warrants and represents to Sponsor that they: (i) meet the residency and age requirements at the time of entry; (ii) will be bound by these Rules, and by all applicable laws and regulations, and the decisions of the Sponsor; and (iii) waive any rights to claim ambiguity with respect to these Rules, and (iv) they are the sole creator and owner of all content and materials submitted by Participant in connection with the Contest. Sponsor’s acceptance and/or utilization of any of Participant’s submissions hereunder shall not constitute a waiver of Participant’s representations, warranties or agreements in respect thereof, or a waiver of any of Sponsor’s rights or remedies.

RELEASE OF LIABILITY AND INDEMNIFICATION:
As consideration for entering the Contest, all Participants agree to RELEASE, DISCHARGE AND COVENANT NOT TO SUE Emmis Radio, LLC, Emmis Communications Corporation, Emmis Operating Company, Value Tax, Inc., the other Contest Entities (as described above) and each of their respective direct and indirect affiliates, divisions, parent and subsidiary companies, officers, employees, disc-jockeys, on-air personalities, shareholders, representatives, managers, members, directors, owners, agents, insurers, attorneys, predecessors, successors, and assigns thereof (collectively, the “Released Parties”), from and against all claims, damages, charges, injuries, losses, proceedings, suits, actions (including but not limited to tort actions, product liability actions, wrongful death actions, warranty actions, breach of contract actions, privacy and defamation actions, misappropriation of likeness actions, identity theft, loss of consortium claims), expenses and attorney fees that they or anyone on their behalf (including but not limited to their heirs, representatives or next of kin) have or might have for any death, injury, damage or claimed injury or damage arising out of, involving or relating to their participation in the Contest, including, but not limited to, any claim that the act or omission complained of was caused in whole or in part by the strict liability or negligence in any form of the Released Parties.

Additionally, as consideration for entering the Contest, all Participants agree to INDEMNIFY, HOLD HARMLESS, AND DEFEND the Released Parties in any action or proceeding from and against all claims, damages, charges, injuries, losses, proceedings, suits, actions (including but not limited to tort actions, product liability actions, wrongful death actions, warranty actions, breach of contract actions, privacy and defamation actions, misappropriation of likeness actions, identity theft, loss of consortium claims), expenses and attorney fees that they or anyone on their behalf (including but not limited to their heirs, representatives or next of kin) have or might have for any death, injury, damage or claimed injury or damage arising out of, involving or relating to their participation in the Contest or for their failure to comply with the terms of the above release provision. This agreement to indemnify, hold harmless and defend applies even if the act or omission complained of was allegedly caused in whole or in part by
the strict liability or negligence in any form of the Released Parties.

This Contest is in no way sponsored, endorsed or administered by, or associated with Facebook, Twitter, Instagram or any other Social Media Platform. By submission of an entry, Participant releases Facebook, Twitter, Instagram, and all Social Media Platforms from any responsibility or liability for the Contest’s administration, prizes or promotion. You are providing entry information to the Sponsor and not to Facebook, Twitter, Instagram and all Social Media Platforms.

PUBLICITY RELEASE:

Unless prohibited by applicable law, Participant authorizes and irrevocably grants to Sponsor and the other Released Parties (as defined above) permission to, from time to time, reference and discuss Participant and their participation in the Contest on-air and/or on their website(s) in photographs, video recordings, digital images, audio recordings, as well as in publications, newsletters, news releases, other printed materials, and in materials made available on the Internet or in other media now known or hereafter developed for any purpose Sponsor and/or the Released Parties deem proper. Such reference and discussion may involve Participant’s name and voice, and other personal/biographical material or their participation on-air.

LICENSE
By participating in the Contest, Participant irrevocably grants to Sponsor the perpetual right, without any liability to any person or entity, to reproduce, adapt, transmit, distribute, communicate, make available and otherwise use the Submission throughout the universe in any medium and in any manner, now or hereafter known, including, without limitation, if applicable, radio and television broadcasts, and cable and satellite transmissions, without payment of any compensation to Participants in connection with the Contest.

DISQUALIFICATION:
All participants agree to be bound by these Rules. Non-compliance with any of these Rules will result in disqualification and all privileges as a Participant will be immediately terminated. Sponsor, in its sole discretion, further reserves the right to disqualify any person for: (i) tampering with the entry process or the operation of the Contest; (ii) gaining an unfair advantage in participating in the Contest; (iii) obtaining winner status using false, fraudulent or deceptive means; or (iv) engaging in otherwise unsportsmanlike, disruptive, annoying, harassing, or threatening behavior.

CAUTION: ANY ATTEMPT BY ANY PARTICIPANT OR ANY OTHER INDIVIDUAL TO DELIBERATELY CIRCUMVENT, DISRUPT OR DAMAGE ORDINARY AND NORMAL OPERATION OF ANY CONTEST, TELEPHONE SYSTEMS OR WEBSITE, OR UNDERMINE THE LEGITIMATE OPERATION OF ANY CONTEST IS A VIOLATION OF CRIMINAL AND CIVIL LAWS. SHOULD SUCH AN ATTEMPT BE MADE, SPONSOR RESERVES THE RIGHT TO SEEK DAMAGES FROM ANY SUCH INDIVIDUAL TO THE FULLEST EXTENT PERMITTED BY LAW.

RULES CHANGES AND INTERPRETATIONS:
Sponsor reserves the right in its sole discretion to supplement or make changes to these Rules as well as the rules of any contest at any time without notice. Sponsor reserves the right in its sole discretion to interpret the rules of any contest, and such interpretation shall be binding upon all participants.

AGREEMENT TO ARBITRATE:

To the fullest extent permitted by law, by participating in the Contest, a Participant understands and agrees that:

a. the Federal Arbitration Act applies to this agreement, and if the parties are unable to resolve their dispute amicably, it shall be resolved by means of binding arbitration (not in a court of law);

b. any and all disputes, claims, and causes of action arising out of or in connection with this Contest, or any prizes awarded, shall be resolved individually, without resort to any form of class action (even if the rules and procedures of the arbitration tribunal allow class arbitrations);

c. any and all claims, judgments, and awards shall be limited to actual out-of-pocket costs incurred, including costs associated with entering this Contest, but in no event and under no circumstances will Participants be permitted to obtain awards for attorneys’ fees, and Participants hereby waive all rights to claim punitive, incidental, or consequential damages, or any other form of damages, other than actual out-of-pocket expenses, and any and all rights to have damages multiplied or otherwise increased;

d. any claim or dispute regarding the Contest or these Official Rules will be resolved pursuant to the laws of New York, without regard to the conflicts of laws and rules of New York;

e. any claim or dispute regarding the Contest or these Official Rules will be resolved in a tribunal within the state of New York, and Participants submit to the jurisdiction of, and waive all objections to the jurisdiction or venue of, such tribunal; and

f. if for any reason a claim or dispute regarding the Contest or these Official Rules proceeds in court rather than through arbitration, there will not be a jury trial.

The invalidity or unenforceability of any provision of these Official Rules, including but not limited to the agreement to arbitrate, shall not affect the validity or enforceability of any other provision. If any such provision is determined to be invalid or otherwise unenforceable, these rules shall be construed in accordance with their terms as if the invalid or unenforceable provision was not contained herein.

CONTEST RULES/LIST OF WINNERS:
Copies of these Rules may be obtained by sending a self-addressed stamped envelope to: Official Value Tax Dubai Trip Contest Rules, 472 Rockaway Avenue, Brooklyn, NY 11212. These Rules may also be found at www.valuetaxservice.com.

For a list of any Contest winners send a self-addressed, stamped envelope to: Official Value Tax Dubai Trip Contest Rules Winners List, 472 Rockaway Avenue, Brooklyn, NY 11212.

SPONSOR:
Value Tax, Inc.
472 Rockaway Avenue
Brooklyn, NY 11212