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Indiana Code — Title 6 (Taxation)

IC 6-9-28-2

Ordinance imposing tax

Official textiga.in.govlast amended

Sec. 2.

# (a)

After January 1 but before June 1 of a year, the county fiscal body may adopt an ordinance to impose an excise tax, known as the county admissions tax, for the privilege of attending an amusement park.

# (b)

If a fiscal body adopts an ordinance under subsection (a), it shall immediately send a certified copy of the ordinance to the commissioner of the department of state revenue.

# (c)

If a county fiscal body adopts an ordinance under subsection (a), the county admissions tax applies to admission charges collected after June 30 of the year in which the ordinance is adopted.
As added by P.L.19-1994, SEC.13.

Amendment history

As added by P.L.19-1994, SEC.13.

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Nearby sections (25 sections)
  1. 6-9-27-4 · Transactions; application of tax
  2. 6-9-27-5 · Amount; increase ordinance
  3. 6-9-27-5.5 · Certified copy of increase ordinance; application of…
  4. 6-9-27-6 · Imposition, payment, and collection; returns
  5. 6-9-27-7 · Payments to municipal fiscal officer
  6. 6-9-27-8 · Town food and beverage tax receipts fund
  7. 6-9-27-8.5 · City food and beverage tax receipts fund
  8. 6-9-27-9 · Town use of revenue; pledges to pay obligations
  9. 6-9-27-9.5 · City use of revenue; pledges to pay obligations
  10. 6-9-27-10 · Payment of outstanding obligations; covenant with holders
  11. 6-9-27-11 · Expiration of chapter
  12. 6-9-28-1 · Application of chapter
  13. 6-9-28-2 · Ordinance imposing tax
  14. 6-9-28-3 · Amount of tax
  15. 6-9-28-4 · Liability; collection
  16. 6-9-28-5 · Remittance; return
  17. 6-9-28-6 · Payment to county by warrant
  18. 6-9-28-7 · County admissions tax fund; establishment; deposit and use of
  19. 6-9-29-1 · Application of chapter
  20. 6-9-29-1.2 · Application to rooms, lodgings, or other accommodations in…
  21. 6-9-29-1.5 · Effective date of ordinance to be specified; certified…
  22. 6-9-29-2 · Liability; penalty for failure to remit tax
  23. 6-9-29-3 · Rights and powers of county treasurer; standard return form
  24. 6-9-29-4 · Summary data to be provided by department of state revenue
  25. 6-9-29-5 · Summary data to be provided to commissions
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