§ 6-9-34-1 — Ordinance imposing tax; exemptions

Indiana § 6-9-34-1

• Jurisdiction: Indiana
• Art. 9: INNKEEPER'S TAXES; OTHER LOCAL TAXES
• Ch. 34: Entertainment Facility Admissions Tax

Text

(a) Except as provided in subsection (b), after
June 30 of a year but before January 1 of the following year, the fiscal
body of a city may adopt an ordinance to impose an excise tax, known
as the entertainment facility admissions tax, for the privilege of
attending any event:
(1) held in a privately owned outdoor entertainment facility that:
(A) has a minimum capacity of at least ten thousand (10,000)
patrons; and
(B) is located in a geographic area that has been annexed by the
city before the adoption of the ordinance; and
(2) to which tickets are offered for sale to the public by:
(A) the box office of the facility; or
(B) an authorized agent of the facility.
(b) The excise tax imposed under subsection (a) does not apply to
the following:
(1) An event sponsored by an educational institution or an
association representing an educational institution.
(2) An event sponsored by a religious organization.
(3) An event sponsored by an organization that is considered a
charitable organization by the Internal Revenue Service for
federal tax purposes.
(4) An event sponsored by a political organization.
(5) An event for which tickets are sold on a per-vehicle or similar
basis and not on a per-person basis.
(c) If the fiscal body adopts an ordinance under subsection (a), the
tax applies to an event ticket purchased after:
(1) December 31 of the calendar year in which the ordinance is
adopted; or
(2) a later date that is set forth in the ordinance.
The tax terminates and may not be collected for events that occur after
the city has satisfied any outstanding obligations described in section
5(c)(2) of this chapter.

Legislative History

As added by P.L.254-2003, SEC.13.