Indiana Statutes

§ 6-9-46-2 — "Indoor performing arts center"

Indiana·Art. 9 INNKEEPER'S TAXES; OTHER LOCAL TAXES·Ch. 46 Performing Arts Center Admissions Tax

As used in this chapter, "indoor performing arts center" means an indoor facility providing space for entertainment events that:

(1)has a minimum capacity of at least two thousand (2,000) patrons; and
(2)is located in a geographic area that has not been annexed by a city before the adoption of the ordinance under section 3 of this chapter.

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Legislative History

As added by P.L.290-2019, SEC.11.

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Repealed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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