IC 6-9-46-2: "Indoor performing arts center"
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 9. INNKEEPER'S TAXES; OTHER LOCAL TAXES
- 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