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Indiana · Snapshot 2026

IC 6-9-46-2: "Indoor performing arts center"

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Where this section sits in the code
  1. TITLE 6. TAXATION
  2. ARTICLE 9. INNKEEPER'S TAXES; OTHER LOCAL TAXES
  3. Chapter 46. Performing Arts Center Admissions Tax

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.

Collected 2026-09-09T01:51:39Z. Source file · JSON

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