Indiana Statutes
§ 6-9-28-2 — Ordinance imposing tax
(a)After January 1 but before June 1 of a year,
the county fiscal body may adopt an ordinance to impose an excise tax,
known as the county admissions tax, for the privilege of attending an
amusement park.
(b)If a fiscal body adopts an ordinance under subsection (a), it shall
immediately send a certified copy of the ordinance to the commissioner
of the department of state revenue.
(c)If a county fiscal body adopts an ordinance under subsection (a),
the county admissions tax applies to admission charges collected after
June 30 of the year in which the ordinance is adopted.
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Legislative History
As added by P.L.19-1994, SEC.13.
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Repealed§ 6-1.1-1-14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"