Indiana Statutes
§ 6-9-46-5 — Liability for tax; collection
Indiana § 6-9-46-5
JurisdictionIndiana
Art. 9INNKEEPER'S TAXES; OTHER LOCAL TAXES
Ch. 46Performing Arts Center Admissions Tax
This text of Indiana § 6-9-46-5 (Liability for tax; collection) 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 § 6-9-46-5 (2026).
Text
(a)Each person who pays a price for admission
described in section 3 of this chapter is liable for the performing arts
center admissions tax imposed under this chapter.
(b)The person who collects the price for admission shall collect the
performing arts center admissions tax imposed under this chapter at the
same time the price for admission is paid. The person shall collect the
tax as an agent of the county that owns the indoor performing arts
center.
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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"§ 6-1.1-1-12
"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Repealed§ 6-1.1-1-14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 § 6-9-46-5, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-9-46-5.