Sec. 6. The person who collects the price for admission shall also collect the admissions fee imposed with respect to the price for admission. The person shall collect the fee 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 fee as an agent of the state.
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