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Description
I’d change the contract so the report stops passing “an offset” at all.
Recommended fix
Resolve timeZoneId from the show’s venue, fallback to app default.
Do this in both callers:
queued export: ExportParticipants/Processor.cs
old direct download path: ParticipantsPerEventTime.aspx.cs
Change GetParticipantListDataExcel(...) to accept timeZoneId, not compute:
var utcOffsetMinutes = VenueController.GetTimeZoneUtcOffset(settingsPerApp.DefaultTimeZone());
That line should go away for this report path.

I’d change the contract so the report stops passing “an offset” at all.
Recommended fix
Resolve timeZoneId from the show’s venue, fallback to app default.
Do this in both callers:
queued export: ExportParticipants/Processor.cs
old direct download path: ParticipantsPerEventTime.aspx.cs
Change GetParticipantListDataExcel(...) to accept timeZoneId, not compute:
var utcOffsetMinutes = VenueController.GetTimeZoneUtcOffset(settingsPerApp.DefaultTimeZone());
That line should go away for this report path.

Venue Details
SimpleTix Test
1600 Pennsylvania Avenue NorthwestWashington, District of Columbia 20500