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Indiana Code — Title 6 (Taxation)

IC 6-9-28-4

Liability; collection

Official textiga.in.govlast amended

Sec. 4.

# (a)

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