CHAPTER 42. YOUTH SPORTS COMPLEX ADMISSIONS TAX
IC 6-9-42
Chapter 42. Youth Sports Complex Admissions Tax
IC 6-9-42-1
"Complex"
Sec. 1. As used in this chapter, "complex" refers to a youth sportscomplex that:
(1) has:
(A) a multipurpose outdoor stadium with at least fourthousand (4,000) seats;
(B) indoor sports facilities; and
(C) fields for baseball, soccer, softball, and lacrosse; and
(2) is located in a geographic area that has been annexed by thecity before the adoption of an ordinance under section 2 of thischapter.
As added by P.L.182-2009(ss), SEC.262.
IC 6-9-42-2
Adoption of ordinance imposing the tax; application of tax
Sec. 2. (a) Except as provided in subsection (b), after June 30 ofa year but before January 1 of the following year, a city fiscal bodymay adopt an ordinance to impose an excise tax, known as the youthsports complex admissions tax, for the privilege of attending an eventat a complex.
(b) The admissions tax does not apply to the 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 a political organization.
(4) 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), theadmissions tax 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.
(d) The tax terminates and may not be collected for events thatoccur after the city has satisfied any outstanding obligationsdescribed in section 7(d)(3) of this chapter.
As added by P.L.182-2009(ss), SEC.262.
IC 6-9-42-3
"Paid admission"; tax rate
Sec. 3. (a) As used in this section, "paid admission" refers to theprice paid by each person who pays a price for admission to anyevent described in section 2(a) of this chapter. The term does notrefer to persons who are entitled to be at an event without havingpaid a price for admission.
(b) The admission tax equals five percent (5%) of each paidadmission to an event at the complex.As added by P.L.182-2009(ss), SEC.262.
IC 6-9-42-4
Certification of ordinance imposing the tax to the city fiscal officer
Sec. 4. If the city fiscal body adopts an ordinance under section 2of this chapter, it shall immediately send a certified copy of theordinance to the city fiscal officer.
As added by P.L.182-2009(ss), SEC.262.
IC 6-9-42-5
Liability for tax
Sec. 5. (a) Each person who pays a price for admission to an eventdescribed in section 2(a) of this chapter is liable for the tax imposedunder this chapter.
(b) The person who collects the price for admission to thecomplex shall also collect the admissions tax at the same time theprice for admission is paid. In addition, the person shall collect thetax as an agent of the city in which the complex is located.
As added by P.L.182-2009(ss), SEC.262.
IC 6-9-42-6
Remitting of tax
Sec. 6. A person who collects the admissions tax under section 5of this chapter shall remit the tax collections to the city fiscal officer.The person shall remit the revenues collected during a particularmonth before the twentieth day of the following month. At the timethe tax revenues are remitted, the person shall file an admissions taxreturn on the form prescribed by the city fiscal body.
As added by P.L.182-2009(ss), SEC.262.
IC 6-9-42-7
City admissions tax fund; use of money in the fund
Sec. 7. (a) If a tax is imposed under this chapter, the city fiscalbody shall establish a city admissions tax fund.
(b) The city fiscal officer shall deposit money received undersection 6 of this chapter in the city admissions tax fund.
(c) Money earned from the investment of money in the cityadmissions tax fund becomes a part of the fund.
(d) Money in the city admissions tax fund may be used by the cityonly for the following:
(1) Costs to finance, construct, reconstruct, or improve:
(A) public thoroughfares or highways to improve ingress oregress to and from the complex;
(B) infrastructure, including water and wastewaterimprovements, serving the complex;
(C) the total cost of all land, rights-of-way, and otherproperty to be acquired by the city for the complex; and
(D) site preparation, drainage, landscaping, and lighting.
(2) All reasonable and necessary architectural, engineering,legal, financing, accounting, advertising, bond discount, and
supervisory expenses related to the acquisition and developmentof the property or the issuance of bonds.
(3) Payment of principal and interest on bonds issued, or leaserentals on leases entered into, by the city to finance theconstruction, reconstruction, or improvement identified underthis subsection. Costs payable under this section include costsof capitalized interest and legal, accounting, and other costsincurred in the issuance of any bonds or the entering into of anyleases.
(4) Payment of any access or connection fee imposed on thecomplex 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.182-2009(ss), SEC.262.
IC 6-9-42-8
Additional uses of tax revenue; bonds; leases
Sec. 8. (a) The city may:
(1) use revenues from the tax collected under this chapter to payall or part of the costs associated with the improvementsdescribed in section 7(d) of this chapter;
(2) issue bonds, enter into leases, or incur other obligations topay any costs associated with the improvements described insection 7(d) of this chapter;
(3) reimburse itself or any nonprofit corporation for any moneyadvanced to pay those costs; or
(4) refund bonds issued or other obligations incurred under thischapter.
(b) Bonds or other obligations issued under this section:
(1) are payable from revenues under this chapter, any otherrevenues available to the city, or any combination of thesesources, in accordance with a pledge made under IC 5-1-14-4;
(2) must be issued in the manner prescribed by IC 36-4-6-19through IC 36-4-6-20;
(3) may, in the discretion of the city, be sold at a negotiated saleat a price to be determined by the city or in accordance withIC 5-1-11 and IC 5-3-1; and
(4) may be issued for a term not to exceed twenty-five (25)years, the term to apply to any refunding bonds issued to refundbonds originally issued under this section.
(c) Leases entered into under this section:
(1) may be for a term not to exceed twenty-five (25) years;
(2) may provide for payments from revenues under this chapter,any other revenues available to the city, or any combination ofthese sources;
(3) may provide that payments by the city to the lessor arerequired only to the extent and only for the time that the lessoris able to provide the leased facilities in accordance with thelease;
(4) must be based upon the value of the facilities leased; and (5) may not create a debt of the city for purposes of theConstitution of the State of Indiana.
(d) A lease may be entered into by the city only after a publichearing with notice given in accordance with IC 5-3-1 at which allinterested parties are provided the opportunity to be heard. After thepublic hearing, the executive may approve the execution of the leaseon behalf of the city only if the executive finds that the service to beprovided throughout the life of the lease will serve the publicpurpose of the city and is in the best interests of its residents. A leaseapproved by the executive must also be approved by an ordinance ofthe city fiscal body.
(e) Upon execution of a lease under this section, and afterapproval of the lease by the city fiscal body, the executive shallpublish notice of the execution of the lease and the approval of thelease in accordance with IC 5-3-1.
(f) An action to contest the validity of bonds issued or leasesentered into under this section must be brought within thirty (30)days after the adoption of a bond ordinance or notice of the executionand approval of the lease, as applicable.
As added by P.L.182-2009(ss), SEC.262.
IC 6-9-42-9
State board of accounts audit
Sec. 9. The accounts, books, and records of the complex aresubject to an annual financial and compliance audit by the stateboard of accounts.
As added by P.L.182-2009(ss), SEC.262.
IC 6-9-42-10
Covenant
Sec. 10. 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 admissions 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.182-2009(ss), SEC.262.