Partnertax.ai
Start free trial →

Indiana Code — Title 6 (Taxation)

IC 6-9-13-3

Liability; collection

Official textiga.in.govlast amended

Sec. 3.

# (a)

Each person who pays a price for admission to any event described in section
1(a) of this chapter is liable for the tax imposed under this chapter.

# (b)

The person who collects the price for admission shall also collect the county admissions tax imposed with respect to the price for admission. The person shall collect the tax at the same time the price for admission is paid, regardless of whether the price paid is for a single admission, for season tickets, or for any other admission arrangement. In addition, the person shall collect the tax as an agent of the state and the county in which the facility described in section 1 of this chapter is located.
As added by Acts 1981, P.L.99, SEC.2. Amended by P.L.256-1997(ss), SEC.5.

Amendment history

As added by Acts 1981, P.L.99, SEC.2. Amended by P.L.256-1997(ss), SEC.5.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
Nearby sections (25 sections)
  1. 6-9-11-9 · Promotion of tourism and visitors; sports and recreation
  2. 6-9-12-1 · Definitions
  3. 6-9-12-2 · Imposition of tax by ordinance
  4. 6-9-12-3 · Taxable transactions
  5. 6-9-12-4 · Exemptions
  6. 6-9-12-5 · Rate of tax
  7. 6-9-12-6 · Liability; collection
  8. 6-9-12-7 · Procedures for imposition, payment, and collection; returns
  9. 6-9-12-8 · Payment to capital improvement board of county
  10. 6-9-12-9 · Repealed
  11. 6-9-13-1 · Imposition of tax by ordinance; exceptions; dates effective
  12. 6-9-13-2 · Rate of tax; allocation and distribution
  13. 6-9-13-3 · Liability; collection
  14. 6-9-13-4 · Remittance of tax revenues; reporting periods; returns
  15. 6-9-13-5 · Payment to capital improvement board of county
  16. 6-9-14-1 · Application of chapter
  17. 6-9-14-2 · Convention and visitors commission
  18. 6-9-14-3 · Powers
  19. 6-9-14-4 · Payment of expenses; budget; expenditures
  20. 6-9-14-5 · Report by recipient of funds
  21. 6-9-14-6 · Tax on lodging income
  22. 6-9-14-7 · Convention and visitors fund
  23. 6-9-14-8 · Transfer and use of funds; offenses
  24. 6-9-14-9 · Expiration
  25. 6-9-15-1 · Application of chapter
Full table of contents →