Indiana Code
Chapter 42. Youth Sports Complex Admissions Tax
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.

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Structure Indiana Code

Indiana Code

Title 6. Taxation

Article 9. Innkeeper's Taxes; Other Local Taxes

Chapter 42. Youth Sports Complex Admissions Tax

6-9-42-1. "Complex"

6-9-42-2. Adoption of Ordinance Imposing the Tax; Application of Tax

6-9-42-3. "Paid Admission"; Tax Rate

6-9-42-4. Certification of Ordinance Imposing the Tax to the City Fiscal Officer

6-9-42-5. Liability for Tax

6-9-42-6. Remitting of Tax