Sec. 2. (a) As used in this section, "paid admission" refers to each person who pays a price for admission to any event described in section 1(a) of this chapter. The term does not include persons who are entitled to be at an event without having paid a price for admission.
(b) The entertainment facility admission tax equals fifty cents ($.50) for each paid admission to an event described in section 1 of this chapter.
As added by P.L.254-2003, SEC.13.
Structure Indiana Code
Article 9. Innkeeper's Taxes; Other Local Taxes
Chapter 34. Entertainment Facility Admissions Tax
6-9-34-1. Ordinance Imposing Tax; Exemptions
6-9-34-3. Tax Liability; Duty to Collect Tax
6-9-34-4. Remitting Tax to City
6-9-34-5. City Ticket Tax Fund; Deposits of Tax; Uses