2023 Indiana Code
Title 6. Taxation
Article 9. Innkeeper's Taxes; Other Local Taxes
Chapter 34. Entertainment Facility Admissions Tax
6-9-34-2. Admission Tax Rate

Universal Citation:
IN Code § 6-9-34-2 (2023)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

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.

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