Indiana Code — Title 6 (Taxation)
IC 6-9-46-8
County performing arts center admissions tax fund
Sec. 8. (a) If a performing arts center admissions tax is imposed under this chapter, the county legislative body shall establish a county performing arts center admissions tax fund.
(b) The county treasurer shall deposit money received under section 7 of this chapter in the county performing arts center admissions tax fund.
(c) Money earned from the investment of money in the fund becomes a part of the fund.
(d) Money in the fund may be used by the county only with regard to the indoor performing arts center and only for the following:
# (1)
Retiring debt related to the indoor performing arts center.
# (2)
Paying lease rentals related to the indoor performing arts center.
# (3)
Paying for costs to improve or construct infrastructure serving the indoor performing arts center.
# (4)
Paying for costs related to capital repairs and maintenance of 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)
- 6-9-45.6-2 · "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
- 6-9-47.5-9 · Use of tax revenue
- 6-9-47.5-10 · Covenants