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 populationof more than one hundred thousand (100,000) but less than onehundred 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 countyfiscal body may adopt an ordinance to impose an excise tax, knownas the county admissions tax, for the privilege of attending anamusement park.
    (b) If a fiscal body adopts an ordinance under subsection (a), itshall immediately send a certified copy of the ordinance to thecommissioner 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 collectedafter 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 theprice of each admission to a facility described in section 2(a) of thischapter.
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 afacility described in section 2(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 pricefor 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 section2(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 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 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 taxshall be paid monthly by the treasurer of the state to the countytreasurer 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 ofmoney
    Sec. 7. (a) If a tax is imposed under this chapter, the countylegislative body shall establish a county admissions tax fund.
    (b) The county treasurer shall deposit money received undersection 6 of this chapter in the county admissions tax fund.
    (c) Money earned from the investment of money in the admissionstax fund becomes a part of the fund.
    (d) Money in the county admissions tax fund may be used by thecounty only for the following:
        (1) Providing financial assistance, including grants, loans, andguarantees, for private enterprise to complete economicdevelopment 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 thatplans or implements economic development projects.
As added by P.L.19-1994, SEC.13. Amended by P.L.28-1997,SEC.28.