Indiana Statutes
§ 6-8-14-4 — Admissions fee imposed; amount
Indiana § 6-8-14-4
This text of Indiana § 6-8-14-4 (Admissions fee imposed; amount) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ind. Code § 6-8-14-4 (2026).
Text
(a)An admissions fee is imposed on each person
charged for admission to a qualified motorsports facility on a race day.
The admissions fee equals:
(1)the price of each admission to a qualified motorsports facility;
multiplied by
(2)the applicable percentage determined under subsection (b).
(b)The applicable percentage is as follows:
(1)Six percent (6%) on any admissions charge of at least one
hundred fifty dollars ($150).
(2)Three percent (3%) on any admissions charge of at least one
hundred dollars ($100) but less than one hundred fifty dollars
($150).
(3)Two percent (2%) on any admissions charge of less than one
hundred dollars ($100).
(c)The fee imposed under subsection (a) does not apply to any
amount charged for parking at a qualified motorsports facility.
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Legislative History
As added by P.L.233-2013, SEC.9.
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-8-14-4, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-8-14-4.