CHAPTER 34. ENTERTAINMENT FACILITY ADMISSIONS TAX
IC 6-9-34
Chapter 34. Entertainment Facility Admissions Tax
IC 6-9-34-1
Ordinance imposing tax; exemptions
Sec. 1. (a) Except as provided in subsection (b), after June 30 of
a year but before January 1 of the following year, the fiscal body of
a city may adopt an ordinance to impose an excise tax, known as the
entertainment facility admissions tax, for the privilege of attending
any event:
(1) held in a privately owned outdoor entertainment facility
that:
(A) has a minimum capacity of at least ten thousand (10,000)
patrons; and
(B) is located in a geographic area that has been annexed by
the city before the adoption of the ordinance; and
(2) to which tickets are offered for sale to the public by:
(A) the box office of the facility; or
(B) an authorized agent of the facility.
(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.
(5) An event for which tickets are sold on a per-vehicle or
similar basis and not on a per-person basis.
(c) If the fiscal body adopts an ordinance under subsection (a), the
tax applies to an event ticket purchased after:
(1) December 31 of the calendar year in which the ordinance is
adopted; or
(2) a later date that is set forth in the ordinance.
The tax terminates and may not be collected for events that occur
after the city has satisfied any outstanding obligations described in
section 5(c)(2) of this chapter.
As added by P.L.254-2003, SEC.13.
IC 6-9-34-2
Admission tax rate
Sec. 2. (a) As used in this section, "paid admission" refers to each
person who pays a price for admission to any event described in
section 1(a) of this chapter. The term does not include persons who
are entitled to be at an event without having paid a price for
admission.
(b) The entertainment facility admission tax equals fifty cents
($.50) for each paid admission to an event described in section 1 of
this chapter.
As added by P.L.254-2003, SEC.13.
IC 6-9-34-3
Tax liability; duty to collect tax
Sec. 3. (a) Each person who pays a price for admission to an event
described in section 1(a) of this chapter is liable for the tax imposed
under this chapter.
(b) The person who collects the price for admission shall collect
the entertainment facility 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 city in which the facility described
in section 1 of this chapter is located.
As added by P.L.254-2003, SEC.13.
IC 6-9-34-4
Remitting tax to city
Sec. 4. (a) A person who collects a tax under section 3 of this
chapter shall remit the revenue collected monthly to the city fiscal
officer. The tax collected from persons paying for admission to a
particular event shall be remitted not more than twenty (20) days
after the end of the month during which the event occurred.
(b) At the time the tax revenues are remitted, the person shall
report the amount of tax collected on forms approved by the city
fiscal body.
As added by P.L.254-2003, SEC.13.
IC 6-9-34-5
City ticket tax fund; deposits of tax; uses
Sec. 5. (a) If a tax is imposed under this chapter, the city fiscal
body shall establish a city ticket tax fund. The city fiscal officer shall
deposit money received under section 4 of this chapter in the city
ticket tax fund.
(b) Money earned from the investment of money in the fund
becomes a part of the fund.
(c) Money in the fund may be used by the city only for the
following:
(1) Costs to construct, reconstruct, or improve public
thoroughfares or highways to improve ingress or egress to and
from the facility.
(2) Payment of principal and interest on bonds issued, or lease
rentals on leases entered into, by the city to finance the
construction, reconstruction, or improvement of public
thoroughfares or highways under subdivision (1). Costs payable
under this subdivision include costs of capitalized interest and
legal, accounting, and other costs incurred in the issuance of
any bonds or the entering into of any leases.
(3) Payment of any access or connection fee imposed on the
facility for access to the city's public sewer system, as long as
the fee applies to all property owners served and is uniformly
assessed within the city's corporate boundaries.
As added by P.L.254-2003, SEC.13.
IC 6-9-34-6
Agreement to facilitate administration
Sec. 6. The city fiscal body may enter into any agreement or
contract with the owner of the facility to facilitate the administration
of an ordinance adopted under this chapter.
As added by P.L.254-2003, SEC.13.
IC 6-9-34-7
Covenant of general assembly; impairment of bonds
Sec. 7. With respect to:
(1) bonds, leases, or other obligations to which the city has
pledged revenues under this chapter; and
(2) bonds issued by a lessor that are payable from lease rentals;
the general assembly covenants with the city and the purchasers or
owners of the bonds or other obligations described in this section that
this chapter will not be repealed or amended in any manner that will
adversely affect the collection of the tax imposed under this chapter
or the money deposited in the city ticket tax fund, as long as the
principal of or interest on any bonds, or the lease rentals due under
any lease, are unpaid.
As added by P.L.254-2003, SEC.13.