Indiana Statutes

§ 6-9-34-3 — Tax liability; duty to collect tax

Indiana § 6-9-34-3
JurisdictionIndiana
Art. 9INNKEEPER'S TAXES; OTHER LOCAL TAXES
Ch. 34Entertainment Facility Admissions Tax

This text of Indiana § 6-9-34-3 (Tax liability; duty to collect tax) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ind. Code § 6-9-34-3 (2026).

Text

(a)Each person who pays a price for admission to an 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 collect the entertainment facility admissions tax imposed under this chapter at the same time the price for admission is paid. The person shall collect the tax as an agent of the city in which the facility described in section 1 of this chapter is located.

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Legislative History

As added by P.L.254-2003, 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"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 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"
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Bluebook (online)
Indiana § 6-9-34-3, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-9-34-3.