Indiana Statutes

§ 6-9-42-3 — "Paid admission"; tax rate

Indiana § 6-9-42-3
JurisdictionIndiana
Art. 9INNKEEPER'S TAXES; OTHER LOCAL TAXES
Ch. 42Youth Sports Complex Admissions Tax

This text of Indiana § 6-9-42-3 ("Paid admission"; tax rate) 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 § 6-9-42-3 (2026).

Text

(a)As used in this section, "paid admission" refers to the price paid by each person who pays a price for admission to any event described in section 2(a) of this chapter. The term does not refer to persons who are entitled to be at an event without having paid a price for admission.
(b)The admission tax equals five percent (5%) of each paid admission to an event at the complex.

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Legislative History

As added by P.L.182-2009(ss), SEC.262.

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Repealed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 § 6-9-42-3, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-9-42-3.