Partnertax.ai
Start free trial →

Indiana Code — Title 6 (Taxation)

IC 6-9-46-3

Authorization to impose tax

Official textiga.in.govlast amended

Sec. 3. (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 performing arts center admissions tax, for the privilege of attending any event:

# (1)

held in an indoor performing arts center; and

# (2)

to which tickets are offered for sale to the public by:

# (A)

the box office of the indoor performing arts center; or

# (B)

an authorized agent of the indoor performing arts center.

(b) The excise tax imposed under subsection (a) does not apply to the following:

(1) An event sponsored by an educational institution or an association representing an educational institution.

(2) An event sponsored by a religious organization.

# (3)

An event sponsored by an organization that is considered a charitable organization by the Internal Revenue Service for federal tax purposes.

# (4)

An event sponsored by a political organization.

(c) If the fiscal body adopts an ordinance under subsection (a), the excise tax applies to an event ticket purchased after:

(1) June 30 of the calendar year in which the ordinance is adopted; or

(2) a later date that is set forth in the ordinance.

(d) If a county 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.
As added by P.L.290-2019, SEC.11.

Amendment history

As added by P.L.290-2019, SEC.11.

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. 6-9-45.5-10 · Items exempt from food and beverage tax
  2. 6-9-45.5-11 · Manner of imposition, payment, and collection; filing of
  3. 6-9-45.5-12 · Transfer
  4. 6-9-45.5-13 · Another food and beverage tax application
  5. 6-9-45.6-1 · Application
  6. 6-9-45.6-2 · "Historic hotel"
  7. 6-9-45.6-3 · "Person"
  8. 6-9-45.6-4 · Supplemental innkeeper's tax; rate; filing of returns
  9. 6-9-45.6-5 · Distribution
  10. 6-9-45.6-6 · Another innkeeper's tax application
  11. 6-9-46-1 · Applicability
  12. 6-9-46-2 · "Indoor performing arts center"
  13. 6-9-46-3 · Authorization to impose tax
  14. 6-9-46-4 · Rate
  15. 6-9-46-5 · Liability for tax; collection
  16. 6-9-46-6 · Remittance; reporting
  17. 6-9-46-7 · Distribution
  18. 6-9-46-8 · County performing arts center admissions tax fund
  19. 6-9-46-9 · Contractual arrangements
  20. 6-9-46-10 · Covenant
  21. 6-9-47.5-1 · Applicability
  22. 6-9-47.5-2 · Applicable definitions
  23. 6-9-47.5-3 · Imposition of tax by ordinance; separate hearing
  24. 6-9-47.5-4 · Taxable transactions
  25. 6-9-47.5-5 · Tax rate
Full table of contents →