{"data":{"id":"us-in/ic-6-9-46-2","jurisdiction":"us-in","citation":"IC 6-9-46-2","heading":"\"Indoor performing arts center\"","body":"Sec. 2. As used in this chapter, \"indoor performing arts center\" means an indoor facility providing space for entertainment events that:\n(1) has a minimum capacity of at least two thousand (2,000) patrons; and\n(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.","path":["TITLE 6. TAXATION","ARTICLE 9. INNKEEPER'S TAXES; OTHER LOCAL TAXES","Chapter 46. Performing Arts Center Admissions Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-9-46-2","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"331b62898ba4ae984a1b29f43cc39be3de276f56a4ee382092681ced46981fb5","source_id":"us-in","stale":false,"prev":"us-in/ic-6-9-46-1","next":"us-in/ic-6-9-46-3"},"notice":"GroundRules: Original legal text. Not legal advice."}