Indiana Statutes
§ 6-9-42-5 — Liability for tax
Indiana § 6-9-42-5
JurisdictionIndiana
Art. 9INNKEEPER'S TAXES; OTHER LOCAL TAXES
Ch. 42Youth Sports Complex Admissions Tax
This text of Indiana § 6-9-42-5 (Liability for 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 § 6-9-42-5 (2026).
Text
(a)Each person who pays a price for admission
to an event described in section 2(a) of this chapter is liable for the tax
imposed under this chapter.
(b)The person who collects the price for admission to the complex
shall also collect the admissions tax at the same time the price for
admission is paid. In addition, the person shall collect the tax as an
agent of the city in which the complex is located.
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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"§ 6-1.1-1-12
"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Repealed§ 6-1.1-1-14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"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-9-42-5, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-9-42-5.