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-county
council of a county that contains a consolidated first class city may
adopt an ordinance to impose an excise tax, known as the county
admissions tax, for the privilege of attending, before January 1, 2041,
any event and, after December 31, 2040, any professional sporting
event:
(1) held in a facility financed in whole or in part by:
(A) bonds or notes issued under IC 18-4-17 (before its repeal
on 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 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.
(c) If a city-county council adopts an ordinance under subsection
(a), it shall immediately send a certified copy of the ordinance to the
commissioner 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 admissions
tax applies to admission charges collected after June 30 of the year
in which the ordinance is adopted. If the city-county council adopts
an ordinance under subsection (a) or section 2 of this chapter on or
after June 1, the county admissions tax applies to admission charges
collected after the last day of the month in which the ordinance is
adopted. 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 county
admissions tax equals five percent (5%) of the price for admission to
any event described in section 1 of this chapter.
(b) On or before June 30, 2005, the city-county council may, by
ordinance adopted by a majority of the members elected to the
city-county council, increase the county admissions tax from five
percent (5%) to six percent (6%) of the price for admission to any
event described in section 1 of this chapter.
(c) After January 1, 2013, and before March 1, 2013, the
city-county council may, by ordinance adopted by a majority of the
members elected to the city-county council, increase the county
admissions tax rate by not more than four percent (4%) of the price
for admission to any event described in section 1 of this chapter. If
the city-county council adopts an ordinance under this subsection:
(1) the city-county council shall immediately send a certified
copy of the ordinance to the commissioner of the department of
state revenue; and
(2) the tax applies to transactions after the last day of the month
in which the ordinance is adopted, if the city-county council
adopts the ordinance on or before the fifteenth day of a month.
If the city-county council adopts the ordinance after the
fifteenth day of a month, the tax applies to transactions after the
last day of the month following the month in which the
ordinance is adopted.
The increase in the tax imposed under this subsection continues in
effect unless the increase is rescinded.
(d) The amount collected from that portion of the county
admissions 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 or
its designee. So long as there are any current or future obligations
owed by the capital improvement board of managers to the Indiana
stadium and convention building authority created by IC 5-1-17 or
any state agency pursuant to a lease or other agreement entered into
between the capital improvement board of managers and the Indiana
stadium and convention building authority or any state agency under
IC 5-1-17-26, the capital improvement board of managers or its
designee shall deposit the revenues received from that portion of the
county admissions tax imposed under subsection (b) in a special
fund, which may be used only for the payment of the obligations
described in this subsection.
(e) The amount collected from an increase adopted under
subsection (c) shall be deposited in the sports and convention
facilities operating fund established by IC 36-7-31-16. As added by Acts 1981, P.L.99, SEC.2. Amended by
P.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 any
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 also
collect the county admissions tax imposed with respect to the price
for admission. The person shall collect the tax at the same time the
price for admission is paid, regardless of whether the price paid is for
a single admission, for season tickets, or for any other admission
arrangement. In addition, the person shall collect the tax as an agent
of the state and the county in which the facility described in section
1 of this chapter is located. As added by Acts 1981, P.L.99, SEC.2. Amended by
P.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 under
section 3 of this chapter shall remit the tax collections to the
department of state revenue. The person shall remit those revenues
collected during a particular month before the fifteenth day of the
following month. At the time the tax revenues are remitted, the
person shall file a county admissions tax return on the form
prescribed 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 tax
shall be paid monthly by the treasurer of the state to the treasurer of
the capital improvement board of managers of the county upon
warrants issued by the auditor of state. As added by Acts 1981, P.L.99, SEC.2.
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-county
council of a county that contains a consolidated first class city may
adopt an ordinance to impose an excise tax, known as the county
admissions tax, for the privilege of attending, before January 1, 2041,
any event and, after December 31, 2040, any professional sporting
event:
(1) held in a facility financed in whole or in part by:
(A) bonds or notes issued under IC 18-4-17 (before its repeal
on 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 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.
(c) If a city-county council adopts an ordinance under subsection
(a), it shall immediately send a certified copy of the ordinance to the
commissioner 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 admissions
tax applies to admission charges collected after June 30 of the year
in which the ordinance is adopted. If the city-county council adopts
an ordinance under subsection (a) or section 2 of this chapter on or
after June 1, the county admissions tax applies to admission charges
collected after the last day of the month in which the ordinance is
adopted. 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 county
admissions tax equals five percent (5%) of the price for admission to
any event described in section 1 of this chapter.
(b) On or before June 30, 2005, the city-county council may, by
ordinance adopted by a majority of the members elected to the
city-county council, increase the county admissions tax from five
percent (5%) to six percent (6%) of the price for admission to any
event described in section 1 of this chapter.
(c) After January 1, 2013, and before March 1, 2013, the
city-county council may, by ordinance adopted by a majority of the
members elected to the city-county council, increase the county
admissions tax rate by not more than four percent (4%) of the price
for admission to any event described in section 1 of this chapter. If
the city-county council adopts an ordinance under this subsection:
(1) the city-county council shall immediately send a certified
copy of the ordinance to the commissioner of the department of
state revenue; and
(2) the tax applies to transactions after the last day of the month
in which the ordinance is adopted, if the city-county council
adopts the ordinance on or before the fifteenth day of a month.
If the city-county council adopts the ordinance after the
fifteenth day of a month, the tax applies to transactions after the
last day of the month following the month in which the
ordinance is adopted.
The increase in the tax imposed under this subsection continues in
effect unless the increase is rescinded.
(d) The amount collected from that portion of the county
admissions 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 or
its designee. So long as there are any current or future obligations
owed by the capital improvement board of managers to the Indiana
stadium and convention building authority created by IC 5-1-17 or
any state agency pursuant to a lease or other agreement entered into
between the capital improvement board of managers and the Indiana
stadium and convention building authority or any state agency under
IC 5-1-17-26, the capital improvement board of managers or its
designee shall deposit the revenues received from that portion of the
county admissions tax imposed under subsection (b) in a special
fund, which may be used only for the payment of the obligations
described in this subsection.
(e) The amount collected from an increase adopted under
subsection (c) shall be deposited in the sports and convention
facilities operating fund established by IC 36-7-31-16. As added by Acts 1981, P.L.99, SEC.2. Amended by
P.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 any
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 also
collect the county admissions tax imposed with respect to the price
for admission. The person shall collect the tax at the same time the
price for admission is paid, regardless of whether the price paid is for
a single admission, for season tickets, or for any other admission
arrangement. In addition, the person shall collect the tax as an agent
of the state and the county in which the facility described in section
1 of this chapter is located. As added by Acts 1981, P.L.99, SEC.2. Amended by
P.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 under
section 3 of this chapter shall remit the tax collections to the
department of state revenue. The person shall remit those revenues
collected during a particular month before the fifteenth day of the
following month. At the time the tax revenues are remitted, the
person shall file a county admissions tax return on the form
prescribed 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 tax
shall be paid monthly by the treasurer of the state to the treasurer of
the capital improvement board of managers of the county upon
warrants issued by the auditor of state. As added by Acts 1981, P.L.99, SEC.2.
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-county
council of a county that contains a consolidated first class city may
adopt an ordinance to impose an excise tax, known as the county
admissions tax, for the privilege of attending, before January 1, 2041,
any event and, after December 31, 2040, any professional sporting
event:
(1) held in a facility financed in whole or in part by:
(A) bonds or notes issued under IC 18-4-17 (before its repeal
on 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 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.
(c) If a city-county council adopts an ordinance under subsection
(a), it shall immediately send a certified copy of the ordinance to the
commissioner 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 admissions
tax applies to admission charges collected after June 30 of the year
in which the ordinance is adopted. If the city-county council adopts
an ordinance under subsection (a) or section 2 of this chapter on or
after June 1, the county admissions tax applies to admission charges
collected after the last day of the month in which the ordinance is
adopted. 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 county
admissions tax equals five percent (5%) of the price for admission to
any event described in section 1 of this chapter.
(b) On or before June 30, 2005, the city-county council may, by
ordinance adopted by a majority of the members elected to the
city-county council, increase the county admissions tax from five
percent (5%) to six percent (6%) of the price for admission to any
event described in section 1 of this chapter.
(c) After January 1, 2013, and before March 1, 2013, the
city-county council may, by ordinance adopted by a majority of the
members elected to the city-county council, increase the county
admissions tax rate by not more than four percent (4%) of the price
for admission to any event described in section 1 of this chapter. If
the city-county council adopts an ordinance under this subsection:
(1) the city-county council shall immediately send a certified
copy of the ordinance to the commissioner of the department of
state revenue; and
(2) the tax applies to transactions after the last day of the month
in which the ordinance is adopted, if the city-county council
adopts the ordinance on or before the fifteenth day of a month.
If the city-county council adopts the ordinance after the
fifteenth day of a month, the tax applies to transactions after the
last day of the month following the month in which the
ordinance is adopted.
The increase in the tax imposed under this subsection continues in
effect unless the increase is rescinded.
(d) The amount collected from that portion of the county
admissions 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 or
its designee. So long as there are any current or future obligations
owed by the capital improvement board of managers to the Indiana
stadium and convention building authority created by IC 5-1-17 or
any state agency pursuant to a lease or other agreement entered into
between the capital improvement board of managers and the Indiana
stadium and convention building authority or any state agency under
IC 5-1-17-26, the capital improvement board of managers or its
designee shall deposit the revenues received from that portion of the
county admissions tax imposed under subsection (b) in a special
fund, which may be used only for the payment of the obligations
described in this subsection.
(e) The amount collected from an increase adopted under
subsection (c) shall be deposited in the sports and convention
facilities operating fund established by IC 36-7-31-16. As added by Acts 1981, P.L.99, SEC.2. Amended by
P.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 any
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 also
collect the county admissions tax imposed with respect to the price
for admission. The person shall collect the tax at the same time the
price for admission is paid, regardless of whether the price paid is for
a single admission, for season tickets, or for any other admission
arrangement. In addition, the person shall collect the tax as an agent
of the state and the county in which the facility described in section
1 of this chapter is located. As added by Acts 1981, P.L.99, SEC.2. Amended by
P.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 under
section 3 of this chapter shall remit the tax collections to the
department of state revenue. The person shall remit those revenues
collected during a particular month before the fifteenth day of the
following month. At the time the tax revenues are remitted, the
person shall file a county admissions tax return on the form
prescribed 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 tax
shall be paid monthly by the treasurer of the state to the treasurer of
the capital improvement board of managers of the county upon
warrants issued by the auditor of state. As added by Acts 1981, P.L.99, SEC.2.
