9. Substitutions/Change of Ownership. Substitution of a horse not entered in the Show for a horse entered under the same ownership, within the same department, will be allowed until November 15. Any substitution after this date will be subject to a $50 charge for each horse. All substitutions must be made not later than NOON the day preceding judging. Once an animal has been shown, substitutions will not be allowed. Once a horse is substituted, the original horse may not be shown. Substitutions and changes of ownership accepted by mail or in person only in the Stock Show Main Office located in the Amon G. Carter Jr. Exhibits Hall building. Change of ownership/lessee is not considered a substitution. A change of ownership/lessee will require a current copy of the registration/lease papers from the breed association showing the new owner/lessee and must be accompanied by a $50 charge for each horse. Horses entered in the Show by the entry deadline may have the name of the owner changed up until December 30. After this date there will be no change of ownership accepted. 10. Added Classes/Class Changes. A horse entered in the Show may be entered in additional classes or change classes until November 15 . After this date, a charge of $15 will be made for each added class/class change. This charge is in addition to the stated entry fees for each class. All added classes/class changes must be made not later than NOON the day preceding judging. Added classes and class changes accepted by mail or in person only in the Stock Show Main Office located in the Amon G. Carter Jr. Exhibits Hall building. 11. Late Entries . Entries will be accepted after the closing date (November 15) provided exhibitor pays appropriate late show fee (please refer to Special Rules for each department). Any entry postmarked after November 15 will be considered late and must pay appropriate fee. All late entries must be postmarked by midnight December 30. Absolutely no late entries accepted after this date . 12. Premiums . Premiums will be paid as outlined in each department. Premiums offered by the Southwestern Exposition and Livestock Show will be paid as soon as they can be properly processed after the close of the Exposition. Note : Premiums are paid based on the number of horses actually competing in the class. Your premium check will be made payable to owner, as indicated on your entry application, so please provide us with the social security number for that name. If more than one (1) name is shown, we must have all ID numbers (except husband and wife filing joint return). Minors must also provide their social security number if the check is to be made payable to them. 13. Taxes . Effective January 1, 1984, federal law requires the withholding of twenty percent (20%) federal income tax from payments made to vendors for which we do not have a taxpayer identification number. This withholding requirement was included in the Tax Equity and Fiscal Responsibility Act of 1982, and generally applies to payments which are required to be reported on Form 1099 to the Internal Revenue Service. In order to validate our records and prevent needless withholding of taxes, please provide us with the correct social security number (for individuals) or federal identification number (for partnerships and/or organizations) on each entry application. 14. Animal Age . The age of a horse, donkey or mule shall be computed on the basis of a calendar year starting on January 1 of the year foaled. 15. Exhibitor Age . The age of the exhibitor on January 1 should be maintained throughout the year. Breed association rules regarding age requirements will apply to all exhibitors. If minimum age is not specified, the minimum age of exhibitors permitted to show will be 5 years old with the exception of Leadline classes. 16. Courtesy . All possible courtesies will be extended to exhibitors. Any willful discourtesy should be reported to Management. 17. Dogs . Service animals in compliance with the Americans with Disabilities Act (ADA) or similar Texas statues are allowed on the Stock Show grounds. Pets and dogs whose sole function is to provide comfort or emotional support do not qualify as service animals under ADA and are not allowed on the Stock Show grounds including Stock Show parking lots. ADA defines service animals as dogs that are individually trained to do work or perform tasks for people with disabilities. Examples of such work or tasks include guiding people who are blind, alerting people who are deaf, pulling a wheelchair, alerting and protecting a person who is having a seizure, reminding a person with mental illness to take prescribed medications, calming a person with Post Traumatic Stress Disorder (PTSD) during an anxiety attack, or performing other duties. Texas statutes define an assistance animal as one that is specifically trained or equipped to help a person with a disability. Service animals can accompany people with disabilities in all areas of the Stock Show grounds where the public is normally allowed to go. A person with a service animal may be asked to remove the service animal from the premises if: 1) the dog is out of control and the handler does not take effective action to control it; or 2) the dog is not housebroken. Any Stock Show visitor who is asked to remove a dog or pet from the grounds will be able to participate in and enjoy Stock Show offerings without the animal’s presence. This rule does not apply to official entries in the Texas Sheep Dog Association Trials or Stock Show specialty acts. 18. Cooking. Cooking is not allowed on the show grounds at any time other than by food concessionaires. No cookers, crock-pots, microwaves, coffee pots, warmers or other cooking utensils will be permitted.