(a)Except as provided in subsection (b), the
county admissions tax equals five percent (5%) of the price for
admission to any event described in section 1 of this chapter.
(b)On or before June 30, 2005, the city-county council may, by
ordinance adopted by a majority of the members elected to the
city-county council, increase the county admissions tax from five
percent (5%) to six percent (6%) of the price for admission to any event
described in section 1 of this chapter.
(c)After January 1, 2013, and before March 1, 2013, the city-county
council may, by ordinance adopted by a majority of the members
elected to the city-county council, increase the county admissions tax
rate by not more than four percent (4%) of the price for admission to
any event described in section 1 of this chapter.
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(a) Except as provided in subsection (b), the
county admissions tax equals five percent (5%) of the price for
admission to any event described in section 1 of this chapter.
(b) On or before June 30, 2005, the city-county council may, by
ordinance adopted by a majority of the members elected to the
city-county council, increase the county admissions tax from five
percent (5%) to six percent (6%) of the price for admission to any event
described in section 1 of this chapter.
(c) After January 1, 2013, and before March 1, 2013, the city-county
council may, by ordinance adopted by a majority of the members
elected to the city-county council, increase the county admissions tax
rate by not more than four percent (4%) of the price for admission to
any event described in section 1 of this chapter. If the city-county
council adopts an ordinance under this subsection:
(1) the city-county council shall immediately send a certified copy
of the ordinance to the commissioner of the department of state
revenue; and
(2) the tax applies to transactions after the last day of the month
in which the ordinance is adopted, if the city-county council
adopts the ordinance on or before the fifteenth day of a month. If
the city-county council adopts the ordinance after the fifteenth
day of a month, the tax applies to transactions after the last day of
the month following the month in which the ordinance is adopted.
The increase in the tax imposed under this subsection continues in
effect unless the increase is rescinded. However, any increase in the tax
rate under this subsection may not continue in effect after December
31, 2040.
(d) The amount collected from that portion of the county admissions
tax imposed under:
(1) subsection (a) and collected after December 31, 2027; and
(2) subsection (b);
shall be distributed to the capital improvement board of managers or its
designee. So long as there are any current or future obligations owed
by the capital improvement board of managers to the Indiana stadium
and convention building authority created by IC 5-1-17 or any state
agency pursuant to a lease or other agreement entered into between the
capital improvement board of managers and the Indiana stadium and
convention building authority or any state agency under IC 5-1-17-26,
the capital improvement board of managers or its designee shall deposit
the revenues received from that portion of the county admissions tax
imposed under subsection (b) in a special fund, which may be used
only for the payment of the obligations described in this subsection.
(e) The amount collected from an increase adopted under subsection
(c) shall be deposited in the sports and convention facilities operating
fund established by IC 36-7-31-16.
As added by Acts 1981, P.L.99, SEC.2. Amended by
P.L.256-1997(ss), SEC.4; P.L.214-2005, SEC.33; P.L.182-2009(ss),
SEC.261; P.L.205-2013, SEC.132; P.L.109-2019, SEC.7.