Liability for tax

Official textiga.in.govlast amended 2009

Sec. 5.

# (a)

Each person who pays a price for admission to an event 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 to the complex shall also collect the admissions tax at the same time the price for admission is paid. In addition, the person shall collect the tax as an agent of the city in which the complex is located.
As added by P.L.182-2009(ss), SEC.262.

Amendment history

As added by P.L.182-2009(ss), SEC.262.

Source: view the official text

Nearby sections (25 sections)

6-9-41-11 · County food and beverage tax receipts fund
6-9-41-12 · Bloomington food and beverage tax receipts fund
6-9-41-13 · Allocation of food and beverage taxes between county and…
6-9-41-14 · County food and beverage tax receipts fund; requirement to
6-9-41-15 · City food and beverage tax receipts fund; requirement to
6-9-41-15.5 · Failure to spend money from the fund as required;…
6-9-41-16 · Advisory commission
6-9-41-17 · Expiration of tax
6-9-42-1 · "Complex"
6-9-42-2 · Adoption of ordinance imposing the tax; application of tax
6-9-42-3 · "Paid admission"; tax rate
6-9-42-4 · Certification of ordinance imposing the tax to the city…
6-9-42-5 · Liability for tax
6-9-42-6 · Remitting of tax
6-9-42-7 · City admissions tax fund; use of money in the fund
6-9-42-8 · Additional uses of tax revenue; bonds; leases
6-9-42-9 · State board of accounts audit
6-9-42-10 · Covenant
6-9-43-1 · Applicability
6-9-43-2 · Applicable definitions
6-9-43-3 · Imposition of tax by ordinance
6-9-43-4 · Taxable transactions
6-9-43-5 · Tax rate
6-9-43-6 · Collection procedures
6-9-43-7 · Distribution of tax revenue

Full table of contents →