{"data":{"id":"us-in/ic-6-9-46-3","jurisdiction":"us-in","citation":"IC 6-9-46-3","heading":"Authorization to impose tax","body":"Sec. 3. (a) After January 1 but before June 1 of a year, the county fiscal body may adopt an ordinance to impose an excise tax, known as the performing arts center admissions tax, for the privilege of attending any event:\n(1) held in an indoor performing arts center; and\n(2) to which tickets are offered for sale to the public by:\n(A) the box office of the indoor performing arts center; or\n(B) an authorized agent of the indoor performing arts center.\n(b) The excise tax imposed under subsection (a) does not apply to the following:\n(1) An event sponsored by an educational institution or an association representing an educational institution.\n(2) An event sponsored by a religious organization.\n(3) An event sponsored by an organization that is considered a charitable organization by the Internal Revenue Service for federal tax purposes.\n(4) An event sponsored by a political organization.\n(c) If the fiscal body adopts an ordinance under subsection (a), the excise tax applies to an event ticket purchased after:\n(1) June 30 of the calendar year in which the ordinance is adopted; or\n(2) a later date that is set forth in the ordinance.\n(d) If a county fiscal body adopts an ordinance under subsection (a), it shall immediately send a certified copy of the ordinance to the commissioner of the department of state revenue.","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#6-9-46-3","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"2f80fd33a469f48546d99dd0117a51128ac941cedd5bff2ff416cc9f6b37d273","source_id":"us-in","stale":false,"prev":"us-in/ic-6-9-46-2","next":"us-in/ic-6-9-46-4"},"notice":"GroundRules: Original legal text. Not legal advice."}