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 ofa year but before January 1 of the following year, the fiscal body ofa city may adopt an ordinance to impose an excise tax, known as theentertainment facility admissions tax, for the privilege of attendingany event:
        (1) held in a privately owned outdoor entertainment facilitythat:
            (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 bythe 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 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.
        (5) An event for which tickets are sold on a per-vehicle orsimilar basis and not on a per-person basis.
    (c) If the fiscal body adopts an ordinance under subsection (a), thetax applies to an event ticket purchased after:
        (1) December 31 of the calendar year in which the ordinance isadopted; or
        (2) a later date that is set forth in the ordinance.
The tax terminates and may not be collected for events that occurafter the city has satisfied any outstanding obligations described insection 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 eachperson who pays a price for admission to any event described insection 1(a) of this chapter. The term does not include persons whoare entitled to be at an event without having paid a price foradmission.
    (b) The entertainment facility admission tax equals fifty cents($.50) for each paid admission to an event described in section 1 ofthis 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 eventdescribed in section 1(a) of this chapter is liable for the tax imposedunder this chapter.
    (b) The person who collects the price for admission shall collectthe entertainment facility admissions tax imposed under this chapterat the same time the price for admission is paid. The person shallcollect the tax as an agent of the city in which the facility describedin 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 thischapter shall remit the revenue collected monthly to the city fiscalofficer. The tax collected from persons paying for admission to aparticular event shall be remitted not more than twenty (20) daysafter the end of the month during which the event occurred.
    (b) At the time the tax revenues are remitted, the person shallreport the amount of tax collected on forms approved by the cityfiscal 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 fiscalbody shall establish a city ticket tax fund. The city fiscal officer shalldeposit money received under section 4 of this chapter in the cityticket tax fund.
    (b) Money earned from the investment of money in the fundbecomes a part of the fund.
    (c) Money in the fund may be used by the city only for thefollowing:
        (1) Costs to construct, reconstruct, or improve publicthoroughfares or highways to improve ingress or egress to andfrom the facility.
        (2) Payment of principal and interest on bonds issued, or leaserentals on leases entered into, by the city to finance theconstruction, reconstruction, or improvement of publicthoroughfares or highways under subdivision (1). Costs payableunder this subdivision include costs of capitalized interest andlegal, accounting, and other costs incurred in the issuance ofany bonds or the entering into of any leases.
        (3) Payment of any access or connection fee imposed on thefacility for access to the city's public sewer system, as long asthe fee applies to all property owners served and is uniformlyassessed 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 orcontract with the owner of the facility to facilitate the administrationof 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 haspledged 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 orowners of the bonds or other obligations described in this section thatthis chapter will not be repealed or amended in any manner that willadversely affect the collection of the tax imposed under this chapteror the money deposited in the city ticket tax fund, as long as theprincipal of or interest on any bonds, or the lease rentals due underany lease, are unpaid.
As added by P.L.254-2003, SEC.13.