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.
Structure Indiana Code
Article 9. Innkeeper's Taxes; Other Local Taxes
Chapter 42. Youth Sports Complex Admissions Tax
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
6-9-42-7. City Admissions Tax Fund; Use of Money in the Fund
6-9-42-8. Additional Uses of Tax Revenue; Bonds; Leases