{"data":{"id":"us-in/ic-6-9-42-1","jurisdiction":"us-in","citation":"IC 6-9-42-1","heading":"\"Complex\"","body":"Sec. 1. As used in this chapter, \"complex\" refers to a youth sports complex that:\n(1) has:\n(A) a multipurpose outdoor stadium with at least four thousand (4,000) seats;\n(B) indoor sports facilities; and\n(C) fields for baseball, soccer, softball, and lacrosse; and\n(2) is located in a geographic area that has been annexed by the city before the adoption of an ordinance under section 2 of this chapter.","path":["TITLE 6. TAXATION","ARTICLE 9. INNKEEPER'S TAXES; OTHER LOCAL TAXES","Chapter 42. Youth Sports Complex Admissions Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-9-42-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"35b9f8c34591385c689bce68afb6b21272c679af32a17e05cff209518790fafc","source_id":"us-in","stale":false,"prev":"us-in/ic-6-9-41-17","next":"us-in/ic-6-9-42-2"},"notice":"GroundRules: Original legal text. Not legal advice."}