§ 6-9-46-3 — Authorization to impose tax

Indiana § 6-9-46-3

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

Text

(a) After January 1 but before June 1 of a year,
the county fiscal body may adopt an ordinance to impose an excise tax,
known as the performing arts center admissions tax, for the privilege
of attending any event:
(1) held in an indoor performing arts center; and
(2) to which tickets are offered for sale to the public by:
(A) the box office of the indoor performing arts center; or
(B) an authorized agent of the indoor performing arts center.
(b) The excise tax imposed under subsection (a) 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 an organization that is considered a
charitable organization by the Internal Revenue Service for
federal tax purposes.
(4) An event sponsored by a political organization.
(c) If the fiscal body adopts an ordinance under subsection (a), the
excise tax applies to an event ticket purchased after:
(1) June 30 of the calendar year in which the ordinance is
adopted; or
(2) a later date that is set forth in the ordinance.
(d) If a county fiscal body adopts an ordinance under subsection (a),
it shall immediately send a certified copy of the ordinance to the
commissioner of the department of state revenue.

Legislative History

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