Indiana Code — Title 6 (Taxation)
IC 6-9-46-5
Liability for tax; collection
Official textiga.in.govlast amended
Sec. 5.
# (a)
Each person who pays a price for admission described in section 3 of this chapter is liable for the performing arts center admissions tax imposed under this chapter.
# (b)
The person who collects the price for admission shall collect the performing arts center 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 county that owns the indoor performing arts center.
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
Nearby sections (25 sections)
- 6-9-45.5-12 · Transfer
- 6-9-45.5-13 · Another food and beverage tax application
- 6-9-45.6-1 · Application
- 6-9-45.6-2 · "Historic hotel"
- 6-9-45.6-3 · "Person"
- 6-9-45.6-4 · Supplemental innkeeper's tax; rate; filing of returns
- 6-9-45.6-5 · Distribution
- 6-9-45.6-6 · Another innkeeper's tax application
- 6-9-46-1 · Applicability
- 6-9-46-2 · "Indoor performing arts center"
- 6-9-46-3 · Authorization to impose tax
- 6-9-46-4 · Rate
- 6-9-46-5 · Liability for tax; collection
- 6-9-46-6 · Remittance; reporting
- 6-9-46-7 · Distribution
- 6-9-46-8 · County performing arts center admissions tax fund
- 6-9-46-9 · Contractual arrangements
- 6-9-46-10 · Covenant
- 6-9-47.5-1 · Applicability
- 6-9-47.5-2 · Applicable definitions
- 6-9-47.5-3 · Imposition of tax by ordinance; separate hearing
- 6-9-47.5-4 · Taxable transactions
- 6-9-47.5-5 · Tax rate
- 6-9-47.5-6 · Collection procedures
- 6-9-47.5-7 · Distribution of tax revenue