Indiana § 6-9-42-2 Adoption of ordinance imposing the tax; application of tax

Indiana Statutes

§ 6-9-42-2 — Adoption of ordinance imposing the tax; application of tax

Indiana·Art. 9 INNKEEPER'S TAXES; OTHER LOCAL TAXES·Ch. 42 Youth Sports Complex Admissions Tax

(a)Except as provided in subsection (b), after June 30 of a year but before January 1 of the following year, a city fiscal body may adopt an ordinance to impose an excise tax, known as the youth sports complex admissions tax, for the privilege of attending an event at a complex.

(b)The admissions tax 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 a political organization.

(4)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 admissions tax applies to an event ticket purchased after:

(1)December 3

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(a) Except as provided in subsection (b), after
June 30 of a year but before January 1 of the following year, a city
fiscal body may adopt an ordinance to impose an excise tax, known as
the youth sports complex admissions tax, for the privilege of attending
an event at a complex.
(b) The admissions tax 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 a political organization.
(4) 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
admissions 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.
(d) The tax terminates and may not be collected for events that
occur after the city has satisfied any outstanding obligations described
in section 7(d)(3) of this chapter.

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