Indiana Code — Title 6 (Taxation)
IC 6-8-14-4
Admissions fee imposed; amount
Sec. 4. (a) An admissions fee is imposed on each person charged for admission to a qualified motorsports facility on a race day. The admissions fee equals:
# (1)
the price of each admission to a qualified motorsports facility; multiplied by
# (2)
the applicable percentage determined under subsection (b).
(b) The applicable percentage is as follows:
(1) Six percent (6%) on any admissions charge of at least one hundred fifty dollars
($150).
(2) Three percent (3%) on any admissions charge of at least one hundred dollars ($100) but less than one hundred fifty dollars ($150).
# (3)
Two percent (2%) on any admissions charge of less than one hundred dollars
($100).
(c) The fee imposed under subsection (a) does not apply to any amount charged for parking at a qualified motorsports facility.
As added by P.L.233-2013, SEC.9.
Amendment history
As added by P.L.233-2013, SEC.9.
Source: view the official text
Nearby sections (25 sections)
- 6-8-13-7 · "Infrastructure"
- 6-8-13-7.5 · "Mutual assistance agreement"
- 6-8-13-8 · "Out-of-state business"
- 6-8-13-9 · "Out-of-state employee"
- 6-8-13-10 · Submission of information by out-of-state businesses
- 6-8-13-11 · Exemptions
- 6-8-13-12 · Presence of out-of-state employees; bearing on residency
- 6-8-13-13 · Out-of-state employees; licensing and registration exemption
- 6-8-13-14 · Requirement to pay transaction fees and taxes
- 6-8-14-1 · Application of chapter
- 6-8-14-2 · "Qualified motorsports facility"
- 6-8-14-3 · "Race day"
- 6-8-14-4 · Admissions fee imposed; amount
- 6-8-14-5 · Liability for admissions fee
- 6-8-14-6 · Collection of admissions fee
- 6-8-14-7 · Remitting of admissions fees; filing of returns
- 6-8-14-8 · Deposit of admissions fees into state general fund
- 6-8-14-9 · Expiration of admissions fee
- 6-8-15-1 · "Commissioner"
- 6-8-15-2 · "Department"
- 6-8-15-3 · "Nonprofit agricultural organization"
- 6-8-15-4 · "Nonprofit agricultural organization coverage"
- 6-8-15-5 · Nonprofit agricultural organization health coverage tax;
- 6-8-15-6 · Reporting of gross premiums received; imposition of tax;
- 6-8.1-1-1 · "Listed taxes"; "taxes"