Indiana Code — Title 6 (Taxation)
IC 6-9-46-6
Remittance; reporting
Official textiga.in.govlast amended
Sec. 6.
# (a)
A person who collects a performing arts center admissions tax under section
5 of this chapter shall remit the revenue collected monthly to the department of state revenue in the manner prescribed by the department. The tax collected from persons paying for admission to a particular event shall be remitted not more than fifteen (15) days after the end of the month during which the event occurred.
# (b)
At the time the tax revenues are remitted, the person shall report the amount of performing arts center admissions tax collected on forms prescribed by 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
Nearby sections (25 sections)
- 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
- 6-9-47.5-8 · Deposit of tax revenue