Indiana Code — Title 6 (Taxation)
IC 6-9-34-3
Tax liability; duty to collect tax
Official textiga.in.govlast amended
Sec. 3.
# (a)
Each person who pays a price for admission to an 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 collect the entertainment facility admissions tax imposed under this chapter at the same time the price for admission is paid.
The person shall collect the tax as an agent of the city in which the facility described in section 1 of this chapter is located.
As added by P.L.254-2003, SEC.13.
Amendment history
As added by P.L.254-2003, SEC.13.
Source: view the official text
Nearby sections (25 sections)
- 6-9-33-3 · Ordinance imposing tax
- 6-9-33-4 · Taxable transactions; exemption
- 6-9-33-5 · Rate of tax
- 6-9-33-6 · Collection of tax; returns
- 6-9-33-7 · Payment of receipts to county treasurer
- 6-9-33-7.5 · Auditor's determination; percentage of food and beverage…
- 6-9-33-8 · Supplemental coliseum improvement fund; food and beverage
- 6-9-33-9 · Payment of obligations
- 6-9-33-10 · Repealed
- 6-9-33-11 · Coliseum operations; annual report
- 6-9-34-1 · Ordinance imposing tax; exemptions
- 6-9-34-2 · Admission tax rate
- 6-9-34-3 · Tax liability; duty to collect tax
- 6-9-34-4 · Remitting tax to city
- 6-9-34-5 · City ticket tax fund; deposits of tax; uses
- 6-9-34-6 · Agreement to facilitate administration
- 6-9-34-7 · Covenant of general assembly; impairment of bonds
- 6-9-35-1 · Application of chapter
- 6-9-35-2 · Application of definitions
- 6-9-35-3 · "Authority"
- 6-9-35-4 · "Capital improvement board"
- 6-9-35-5 · Imposition; deadline; rate; conditions; ordinance
- 6-9-35-6 · Transmission of ordinance to state
- 6-9-35-7 · Application to transactions
- 6-9-35-8 · Transactions taxed