§ 6-9-13-3 — Liability; collection

(a) Each person who pays a price for admission
to any event described in section 1(a) of this chapter is liable for the tax
imposed under this chapter.
(b) The person who collects the price for admission shall also
collect the county admissions tax imposed with respect to the price for
admission. The person shall collect the tax at the same time the price
for admission is paid, regardless of whether the price paid is for a
single admission, for season tickets, or for any other admission
arrangement. In addition, the person shall collect the tax as an agent of
the state and the county in which the facility described in section 1 of
this chapter is located.
As added by Acts 1981, P.L.99, SEC.2. Amended by
P.L.256-1997(ss), SEC.5.