CHAPTER 28. HENDRICKS COUNTY ADMISSIONS TAX
IC 6-9-28
Chapter 28. Hendricks County Admissions Tax
IC 6-9-28-1
Applicability of chapter
Sec. 1. This chapter applies only to a county having a population
of more than one hundred thousand (100,000) but less than one
hundred five thousand (105,000).
As added by P.L.19-1994, SEC.13. Amended by P.L.170-2002,
SEC.52.
IC 6-9-28-2
Ordinance imposing tax
Sec. 2. (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 county admissions tax, for the privilege of attending an
amusement park.
(b) If a 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.
(c) If a county fiscal body adopts an ordinance under subsection
(a), the county admissions tax applies to admission charges collected
after June 30 of the year in which the ordinance is adopted.
As added by P.L.19-1994, SEC.13.
IC 6-9-28-3
Amount of tax
Sec. 3. The county admissions tax equals one dollar ($1) on the
price of each admission to a facility described in section 2(a) of this
chapter.
As added by P.L.19-1994, SEC.13.
IC 6-9-28-4
Liability; collection
Sec. 4. (a) Each person who pays a price for admission to a
facility 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 shall also
collect the county admissions tax imposed with respect to the price
for admission. The person shall collect the tax at the same time the
price for admission is paid, regardless of whether the price paid is for
a single admission, for season tickets, or for any other admission
arrangement. In addition, the person shall collect the tax as an agent
of the state and the county in which the facility described in section
2(a) of this chapter is located.
As added by P.L.19-1994, SEC.13.
IC 6-9-28-5
Remittance; return
Sec. 5. A person who collects a county admissions tax under
section 4 of this chapter shall remit the tax collections to the
department of state revenue. The person shall remit those revenues
collected during a particular month before the fifteenth day of the
following month. At the time the tax revenues are remitted, the
person shall file a county admissions tax return on the form
prescribed by the department of state revenue.
As added by P.L.19-1994, SEC.13.
IC 6-9-28-6
Payment to county by warrant
Sec. 6. The amounts received from the county admissions tax
shall be paid monthly by the treasurer of the state to the county
treasurer upon warrants issued by the auditor of state.
As added by P.L.19-1994, SEC.13.
IC 6-9-28-7
County admissions tax fund; establishment; deposit and use of
money
Sec. 7. (a) If a tax is imposed under this chapter, the county
legislative body shall establish a county admissions tax fund.
(b) The county treasurer shall deposit money received under
section 6 of this chapter in the county admissions tax fund.
(c) Money earned from the investment of money in the admissions
tax fund becomes a part of the fund.
(d) Money in the county admissions tax fund may be used by the
county only for the following:
(1) Providing financial assistance, including grants, loans, and
guarantees, for private enterprise to complete economic
development projects in the county.
(2) Retiring bonds issued under Indiana law.
(3) Paying lease rentals under Indiana law.
(4) Paying the operating expenses of a governmental entity that
plans or implements economic development projects.
As added by P.L.19-1994, SEC.13. Amended by P.L.28-1997,
SEC.28.