2018 Indiana Code
TITLE 6. Taxation
ARTICLE 8. MISCELLANEOUS
CHAPTER 14. Motorsports Admissions Fee
6-8-14-4. Admissions fee imposed; amount
Sec. 4. (a) An admissions fee is imposed on each person charged for admission to a qualified motorsports facility on a race day. The admissions fee equals:
(1) the price of each admission to a qualified motorsports facility; multiplied by
(2) the applicable percentage determined under subsection (b).
(b) The applicable percentage is as follows:
(1) Six percent (6%) on any admissions charge of at least one hundred fifty dollars ($150).
(2) Three percent (3%) on any admissions charge of at least one hundred dollars ($100) but less than one hundred fifty dollars ($150).
(3) Two percent (2%) on any admissions charge of less than one hundred dollars ($100).
(c) The fee imposed under subsection (a) does not apply to any amount charged for parking at a qualified motorsports facility.
As added by P.L.233-2013, SEC.9.
