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 sports
complex that:
(1) has:
(A) a multipurpose outdoor stadium with at least four
thousand (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 the
city before the adoption of an ordinance under section 2 of this
chapter. 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 of
a year but before January 1 of the following year, a city fiscal body
may adopt an ordinance to impose an excise tax, known as the youth
sports complex admissions tax, for the privilege of attending an event
at a complex.
(b) The admissions tax 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 a political organization.
(4) An event for which tickets are sold on a per vehicle or
similar basis and not on a per person basis.
(c) If the fiscal body adopts an ordinance under subsection (a), the
admissions tax applies to an event ticket purchased after:
(1) December 31 of the calendar year in which the ordinance is
adopted; or
(2) a later date that is set forth in the ordinance.
(d) The tax terminates and may not be collected for events that
occur after the city has satisfied any outstanding obligations
described 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 the
price paid by each person who pays a price for admission to any
event described in section 2(a) of this chapter. The term does not
refer to persons who are entitled to be at an event without having
paid a price for admission.
(b) The admission tax equals five percent (5%) of each paid
admission 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 2
of this chapter, it shall immediately send a certified copy of the
ordinance 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 event
described in section 2(a) of this chapter is liable for the tax imposed
under this chapter.
(b) The person who collects the price for admission to the
complex shall also collect the admissions tax at the same time the
price for admission is paid. In addition, the person shall collect the
tax 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 5
of this chapter shall remit the tax collections to the city fiscal officer.
The person shall remit the revenues collected during a particular
month before the twentieth day of the following month. At the time
the tax revenues are remitted, the person shall file an admissions tax
return 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 fiscal
body shall establish a city admissions tax fund.
(b) The city fiscal officer shall deposit money received under
section 6 of this chapter in the city admissions tax fund.
(c) Money earned from the investment of money in the city
admissions tax fund becomes a part of the fund.
(d) Money in the city admissions tax fund may be used by the city
only for the following:
(1) Costs to finance, construct, reconstruct, or improve:
(A) public thoroughfares or highways to improve ingress or
egress to and from the complex;
(B) infrastructure, including water and wastewater
improvements, serving the complex;
(C) the total cost of all land, rights-of-way, and other
property 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 development
of the property or the issuance of bonds.
(3) Payment of principal and interest on bonds issued, or lease
rentals on leases entered into, by the city to finance the
construction, reconstruction, or improvement identified under
this subsection. Costs payable under this section include costs
of capitalized interest and legal, accounting, and other costs
incurred in the issuance of any bonds or the entering into of any
leases.
(4) Payment of any access or connection fee imposed on the
complex for access to the city's public sewer system, as long as
the fee applies to all property owners served and is uniformly
assessed 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 pay
all or part of the costs associated with the improvements
described in section 7(d) of this chapter;
(2) issue bonds, enter into leases, or incur other obligations to
pay any costs associated with the improvements described in
section 7(d) of this chapter;
(3) reimburse itself or any nonprofit corporation for any money
advanced to pay those costs; or
(4) refund bonds issued or other obligations incurred under this
chapter.
(b) Bonds or other obligations issued under this section:
(1) are payable from revenues under this chapter, any other
revenues available to the city, or any combination of these
sources, in accordance with a pledge made under IC 5-1-14-4;
(2) must be issued in the manner prescribed by IC 36-4-6-19
through IC 36-4-6-20;
(3) may, in the discretion of the city, be sold at a negotiated sale
at a price to be determined by the city or in accordance with
IC 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 refund
bonds 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 of
these sources;
(3) may provide that payments by the city to the lessor are
required only to the extent and only for the time that the lessor
is able to provide the leased facilities in accordance with the
lease;
(4) must be based upon the value of the facilities leased; and
(5) may not create a debt of the city for purposes of the
Constitution of the State of Indiana.
(d) A lease may be entered into by the city only after a public
hearing with notice given in accordance with IC 5-3-1 at which all
interested parties are provided the opportunity to be heard. After the
public hearing, the executive may approve the execution of the lease
on behalf of the city only if the executive finds that the service to be
provided throughout the life of the lease will serve the public
purpose of the city and is in the best interests of its residents. A lease
approved by the executive must also be approved by an ordinance of
the city fiscal body.
(e) Upon execution of a lease under this section, and after
approval of the lease by the city fiscal body, the executive shall
publish notice of the execution of the lease and the approval of the
lease in accordance with IC 5-3-1.
(f) An action to contest the validity of bonds issued or leases
entered into under this section must be brought within thirty (30)
days after the adoption of a bond ordinance or notice of the execution
and 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 are
subject to an annual financial and compliance audit by the state
board 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 has
pledged 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 or
owners of the bonds or other obligations described in this section that
this chapter will not be repealed or amended in any manner that will
adversely affect the collection of the tax imposed under this chapter
or the money deposited in the city admissions tax fund, as long as the
principal of or interest on any bonds, or the lease rentals due under
any lease, are unpaid. As added by P.L.182-2009(ss), SEC.262.
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 sports
complex that:
(1) has:
(A) a multipurpose outdoor stadium with at least four
thousand (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 the
city before the adoption of an ordinance under section 2 of this
chapter. 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 of
a year but before January 1 of the following year, a city fiscal body
may adopt an ordinance to impose an excise tax, known as the youth
sports complex admissions tax, for the privilege of attending an event
at a complex.
(b) The admissions tax 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 a political organization.
(4) An event for which tickets are sold on a per vehicle or
similar basis and not on a per person basis.
(c) If the fiscal body adopts an ordinance under subsection (a), the
admissions tax applies to an event ticket purchased after:
(1) December 31 of the calendar year in which the ordinance is
adopted; or
(2) a later date that is set forth in the ordinance.
(d) The tax terminates and may not be collected for events that
occur after the city has satisfied any outstanding obligations
described 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 the
price paid by each person who pays a price for admission to any
event described in section 2(a) of this chapter. The term does not
refer to persons who are entitled to be at an event without having
paid a price for admission.
(b) The admission tax equals five percent (5%) of each paid
admission 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 2
of this chapter, it shall immediately send a certified copy of the
ordinance 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 event
described in section 2(a) of this chapter is liable for the tax imposed
under this chapter.
(b) The person who collects the price for admission to the
complex shall also collect the admissions tax at the same time the
price for admission is paid. In addition, the person shall collect the
tax 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 5
of this chapter shall remit the tax collections to the city fiscal officer.
The person shall remit the revenues collected during a particular
month before the twentieth day of the following month. At the time
the tax revenues are remitted, the person shall file an admissions tax
return 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 fiscal
body shall establish a city admissions tax fund.
(b) The city fiscal officer shall deposit money received under
section 6 of this chapter in the city admissions tax fund.
(c) Money earned from the investment of money in the city
admissions tax fund becomes a part of the fund.
(d) Money in the city admissions tax fund may be used by the city
only for the following:
(1) Costs to finance, construct, reconstruct, or improve:
(A) public thoroughfares or highways to improve ingress or
egress to and from the complex;
(B) infrastructure, including water and wastewater
improvements, serving the complex;
(C) the total cost of all land, rights-of-way, and other
property 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 development
of the property or the issuance of bonds.
(3) Payment of principal and interest on bonds issued, or lease
rentals on leases entered into, by the city to finance the
construction, reconstruction, or improvement identified under
this subsection. Costs payable under this section include costs
of capitalized interest and legal, accounting, and other costs
incurred in the issuance of any bonds or the entering into of any
leases.
(4) Payment of any access or connection fee imposed on the
complex for access to the city's public sewer system, as long as
the fee applies to all property owners served and is uniformly
assessed 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 pay
all or part of the costs associated with the improvements
described in section 7(d) of this chapter;
(2) issue bonds, enter into leases, or incur other obligations to
pay any costs associated with the improvements described in
section 7(d) of this chapter;
(3) reimburse itself or any nonprofit corporation for any money
advanced to pay those costs; or
(4) refund bonds issued or other obligations incurred under this
chapter.
(b) Bonds or other obligations issued under this section:
(1) are payable from revenues under this chapter, any other
revenues available to the city, or any combination of these
sources, in accordance with a pledge made under IC 5-1-14-4;
(2) must be issued in the manner prescribed by IC 36-4-6-19
through IC 36-4-6-20;
(3) may, in the discretion of the city, be sold at a negotiated sale
at a price to be determined by the city or in accordance with
IC 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 refund
bonds 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 of
these sources;
(3) may provide that payments by the city to the lessor are
required only to the extent and only for the time that the lessor
is able to provide the leased facilities in accordance with the
lease;
(4) must be based upon the value of the facilities leased; and
(5) may not create a debt of the city for purposes of the
Constitution of the State of Indiana.
(d) A lease may be entered into by the city only after a public
hearing with notice given in accordance with IC 5-3-1 at which all
interested parties are provided the opportunity to be heard. After the
public hearing, the executive may approve the execution of the lease
on behalf of the city only if the executive finds that the service to be
provided throughout the life of the lease will serve the public
purpose of the city and is in the best interests of its residents. A lease
approved by the executive must also be approved by an ordinance of
the city fiscal body.
(e) Upon execution of a lease under this section, and after
approval of the lease by the city fiscal body, the executive shall
publish notice of the execution of the lease and the approval of the
lease in accordance with IC 5-3-1.
(f) An action to contest the validity of bonds issued or leases
entered into under this section must be brought within thirty (30)
days after the adoption of a bond ordinance or notice of the execution
and 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 are
subject to an annual financial and compliance audit by the state
board 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 has
pledged 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 or
owners of the bonds or other obligations described in this section that
this chapter will not be repealed or amended in any manner that will
adversely affect the collection of the tax imposed under this chapter
or the money deposited in the city admissions tax fund, as long as the
principal of or interest on any bonds, or the lease rentals due under
any lease, are unpaid. As added by P.L.182-2009(ss), SEC.262.
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 sports
complex that:
(1) has:
(A) a multipurpose outdoor stadium with at least four
thousand (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 the
city before the adoption of an ordinance under section 2 of this
chapter. 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 of
a year but before January 1 of the following year, a city fiscal body
may adopt an ordinance to impose an excise tax, known as the youth
sports complex admissions tax, for the privilege of attending an event
at a complex.
(b) The admissions tax 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 a political organization.
(4) An event for which tickets are sold on a per vehicle or
similar basis and not on a per person basis.
(c) If the fiscal body adopts an ordinance under subsection (a), the
admissions tax applies to an event ticket purchased after:
(1) December 31 of the calendar year in which the ordinance is
adopted; or
(2) a later date that is set forth in the ordinance.
(d) The tax terminates and may not be collected for events that
occur after the city has satisfied any outstanding obligations
described 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 the
price paid by each person who pays a price for admission to any
event described in section 2(a) of this chapter. The term does not
refer to persons who are entitled to be at an event without having
paid a price for admission.
(b) The admission tax equals five percent (5%) of each paid
admission 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 2
of this chapter, it shall immediately send a certified copy of the
ordinance 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 event
described in section 2(a) of this chapter is liable for the tax imposed
under this chapter.
(b) The person who collects the price for admission to the
complex shall also collect the admissions tax at the same time the
price for admission is paid. In addition, the person shall collect the
tax 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 5
of this chapter shall remit the tax collections to the city fiscal officer.
The person shall remit the revenues collected during a particular
month before the twentieth day of the following month. At the time
the tax revenues are remitted, the person shall file an admissions tax
return 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 fiscal
body shall establish a city admissions tax fund.
(b) The city fiscal officer shall deposit money received under
section 6 of this chapter in the city admissions tax fund.
(c) Money earned from the investment of money in the city
admissions tax fund becomes a part of the fund.
(d) Money in the city admissions tax fund may be used by the city
only for the following:
(1) Costs to finance, construct, reconstruct, or improve:
(A) public thoroughfares or highways to improve ingress or
egress to and from the complex;
(B) infrastructure, including water and wastewater
improvements, serving the complex;
(C) the total cost of all land, rights-of-way, and other
property 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 development
of the property or the issuance of bonds.
(3) Payment of principal and interest on bonds issued, or lease
rentals on leases entered into, by the city to finance the
construction, reconstruction, or improvement identified under
this subsection. Costs payable under this section include costs
of capitalized interest and legal, accounting, and other costs
incurred in the issuance of any bonds or the entering into of any
leases.
(4) Payment of any access or connection fee imposed on the
complex for access to the city's public sewer system, as long as
the fee applies to all property owners served and is uniformly
assessed 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 pay
all or part of the costs associated with the improvements
described in section 7(d) of this chapter;
(2) issue bonds, enter into leases, or incur other obligations to
pay any costs associated with the improvements described in
section 7(d) of this chapter;
(3) reimburse itself or any nonprofit corporation for any money
advanced to pay those costs; or
(4) refund bonds issued or other obligations incurred under this
chapter.
(b) Bonds or other obligations issued under this section:
(1) are payable from revenues under this chapter, any other
revenues available to the city, or any combination of these
sources, in accordance with a pledge made under IC 5-1-14-4;
(2) must be issued in the manner prescribed by IC 36-4-6-19
through IC 36-4-6-20;
(3) may, in the discretion of the city, be sold at a negotiated sale
at a price to be determined by the city or in accordance with
IC 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 refund
bonds 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 of
these sources;
(3) may provide that payments by the city to the lessor are
required only to the extent and only for the time that the lessor
is able to provide the leased facilities in accordance with the
lease;
(4) must be based upon the value of the facilities leased; and
(5) may not create a debt of the city for purposes of the
Constitution of the State of Indiana.
(d) A lease may be entered into by the city only after a public
hearing with notice given in accordance with IC 5-3-1 at which all
interested parties are provided the opportunity to be heard. After the
public hearing, the executive may approve the execution of the lease
on behalf of the city only if the executive finds that the service to be
provided throughout the life of the lease will serve the public
purpose of the city and is in the best interests of its residents. A lease
approved by the executive must also be approved by an ordinance of
the city fiscal body.
(e) Upon execution of a lease under this section, and after
approval of the lease by the city fiscal body, the executive shall
publish notice of the execution of the lease and the approval of the
lease in accordance with IC 5-3-1.
(f) An action to contest the validity of bonds issued or leases
entered into under this section must be brought within thirty (30)
days after the adoption of a bond ordinance or notice of the execution
and 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 are
subject to an annual financial and compliance audit by the state
board 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 has
pledged 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 or
owners of the bonds or other obligations described in this section that
this chapter will not be repealed or amended in any manner that will
adversely affect the collection of the tax imposed under this chapter
or the money deposited in the city admissions tax fund, as long as the
principal of or interest on any bonds, or the lease rentals due under
any lease, are unpaid. As added by P.L.182-2009(ss), SEC.262.
