IC 6-9-13
    Chapter 13. Marion County Admissions Tax

IC 6-9-13-1
Imposition of tax by ordinance; exceptions; dates effective
    Sec. 1. (a) Except as provided in subsection (b), the city-countycouncil of a county that contains a consolidated first class city mayadopt an ordinance to impose an excise tax, known as the countyadmissions tax, for the privilege of attending, before January 1, 2041,any event and, after December 31, 2040, any professional sportingevent:
        (1) held in a facility financed in whole or in part by:
            (A) bonds or notes issued under IC 18-4-17 (before its repealon September 1, 1981), IC 36-10-9, or IC 36-10-9.1; or
            (B) a lease or other agreement under IC 5-1-17; 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 tothe following:
        (1) An event sponsored by an educational institution or anassociation representing an educational institution.
        (2) An event sponsored by a religious organization.
        (3) An event sponsored by an organization that is considered acharitable organization by the Internal Revenue Service forfederal tax purposes.
        (4) An event sponsored by a political organization.
    (c) If a city-county council adopts an ordinance under subsection(a), it shall immediately send a certified copy of the ordinance to thecommissioner of the department of state revenue.
    (d) If a city-county council adopts an ordinance under subsection(a) or section 2 of this chapter prior to June 1, the county admissionstax applies to admission charges collected after June 30 of the yearin which the ordinance is adopted. If the city-county council adoptsan ordinance under subsection (a) or section 2 of this chapter on orafter June 1, the county admissions tax applies to admission chargescollected after the last day of the month in which the ordinance isadopted.
As added by Acts 1981, P.L.99, SEC.2. Amended by P.L.3-1990,SEC.28; P.L.256-1997(ss), SEC.3; P.L.46-1998, SEC.6;P.L.214-2005, SEC.32.

IC 6-9-13-2
Rate of tax; allocation and distribution
    Sec. 2. (a) Except as provided in subsection (b), the countyadmissions tax equals five percent (5%) of the price for admission toany event described in section 1 of this chapter.
    (b) On or before June 30, 2005, the city-county council may, byordinance adopted by a majority of the members elected to thecity-county council, increase the county admissions tax from five

percent (5%) to six percent (6%) of the price for admission to anyevent described in section 1 of this chapter.
    (c) After January 1, 2013, and before March 1, 2013, thecity-county council may, by ordinance adopted by a majority of themembers elected to the city-county council, increase the countyadmissions tax rate by not more than four percent (4%) of the pricefor admission to any event described in section 1 of this chapter. Ifthe city-county council adopts an ordinance under this subsection:
        (1) the city-county council shall immediately send a certifiedcopy of the ordinance to the commissioner of the department ofstate revenue; and
        (2) the tax applies to transactions after the last day of the monthin which the ordinance is adopted, if the city-county counciladopts the ordinance on or before the fifteenth day of a month.If the city-county council adopts the ordinance after thefifteenth day of a month, the tax applies to transactions after thelast day of the month following the month in which theordinance is adopted.
The increase in the tax imposed under this subsection continues ineffect unless the increase is rescinded.
    (d) The amount collected from that portion of the countyadmissions tax imposed under:
        (1) subsection (a) and collected after December 31, 2027; and
        (2) subsection (b);
shall be distributed to the capital improvement board of managers orits designee. So long as there are any current or future obligationsowed by the capital improvement board of managers to the Indianastadium and convention building authority created by IC 5-1-17 orany state agency pursuant to a lease or other agreement entered intobetween the capital improvement board of managers and the Indianastadium and convention building authority or any state agency underIC 5-1-17-26, the capital improvement board of managers or itsdesignee shall deposit the revenues received from that portion of thecounty admissions tax imposed under subsection (b) in a specialfund, which may be used only for the payment of the obligationsdescribed in this subsection.
    (e) The amount collected from an increase adopted undersubsection (c) shall be deposited in the sports and conventionfacilities operating fund established by IC 36-7-31-16.
As added by Acts 1981, P.L.99, SEC.2. Amended byP.L.256-1997(ss), SEC.4; P.L.214-2005, SEC.33; P.L.182-2009(ss),SEC.261.

IC 6-9-13-3
Liability; collection
    Sec. 3. (a) Each person who pays a price for admission to anyevent described in section 1(a) of this chapter is liable for the taximposed under this chapter.
    (b) The person who collects the price for admission shall alsocollect the county admissions tax imposed with respect to the price

for admission. The person shall collect the tax at the same time theprice for admission is paid, regardless of whether the price paid is fora single admission, for season tickets, or for any other admissionarrangement. In addition, the person shall collect the tax as an agentof the state and the county in which the facility described in section1 of this chapter is located.
As added by Acts 1981, P.L.99, SEC.2. Amended byP.L.256-1997(ss), SEC.5.

IC 6-9-13-4
Remittance of tax revenues; reporting periods; returns
    Sec. 4. A person who collects any county admission tax undersection 3 of this chapter shall remit the tax collections to thedepartment of state revenue. The person shall remit those revenuescollected during a particular month before the fifteenth day of thefollowing month. At the time the tax revenues are remitted, theperson shall file a county admissions tax return on the formprescribed by the department of state revenue.
As added by Acts 1981, P.L.99, SEC.2.

IC 6-9-13-5
Payment to capital improvement board of county
    Sec. 5. The amounts received from the county admissions taxshall be paid monthly by the treasurer of the state to the treasurer ofthe capital improvement board of managers of the county uponwarrants issued by the auditor of state.
As added by Acts 1981, P.L.99, SEC.2.