Indiana Statutes
§ 6-9-46-5 — Liability for tax; collection
(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.
Free access — add to your briefcase to read the full text and ask questions with AI
Indiana § 6-9-46-5 (Liability for tax; collection) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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Repealed§ 6-1.1-1-14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"