Indiana § 6-8-14-4 Admissions fee imposed; amount

Indiana Statutes

§ 6-8-14-4 — Admissions fee imposed; amount

Indiana·Art. 8 MISCELLANEOUS·Ch. 14 Motorsports Admissions Fee

(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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(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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