Sec. 2. As used in this chapter, "indoor performing arts center" means an indoor facility providing space for entertainment events that:
(1) has a minimum capacity of at least two thousand (2,000) patrons; and
(2) is located in a geographic area that has not been annexed by a city before the adoption of the ordinance under section 3 of this chapter.
As added by P.L.290-2019, SEC.11.
Structure Indiana Code
Article 9. Innkeeper's Taxes; Other Local Taxes
Chapter 46. Performing Arts Center Admissions Tax
6-9-46-2. "Indoor Performing Arts Center"
6-9-46-3. Authorization to Impose Tax
6-9-46-5. Liability for Tax; Collection
6-9-46-6. Remittance; Reporting
6-9-46-8. County Performing Arts Center Admissions Tax Fund