Sec. 4. (a) An admissions fee is imposed on each person charged for admission to a qualified motorsports facility on a race day. The admissions fee equals:
(1) the price of each admission to a qualified motorsports facility; multiplied by
(2) the applicable percentage determined under subsection (b).
(b) The applicable percentage is as follows:
(1) Six percent (6%) on any admissions charge of at least one hundred fifty dollars ($150).
(2) Three percent (3%) on any admissions charge of at least one hundred dollars ($100) but less than one hundred fifty dollars ($150).
(3) Two percent (2%) on any admissions charge of less than one hundred dollars ($100).
(c) The fee imposed under subsection (a) does not apply to any amount charged for parking at a qualified motorsports facility.
As added by P.L.233-2013, SEC.9.
Structure Indiana Code
Chapter 14. Motorsports Admissions Fee
6-8-14-1. Application of Chapter
6-8-14-2. "Qualified Motorsports Facility"
6-8-14-4. Admissions Fee Imposed; Amount
6-8-14-5. Liability for Admissions Fee
6-8-14-6. Collection of Admissions Fee
6-8-14-7. Remitting of Admissions Fees; Filing of Returns
6-8-14-8. Deposit of Admissions Fees Into State General Fund