Sec. 1. This chapter applies only to a county having a population of more than one hundred seventy-four thousand (174,000) and less than one hundred eighty thousand (180,000). As added by P.L.19-1994, SEC.13. Amended by P.L.170-2002, SEC.52; P.L.119-2012, SEC.74; P.L.104-2022, SEC.50.
Sec. 2. (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 county admissions tax, for the privilege of attending an amusement park. (b) If a fiscal body adopts an ordinance under subsection (a), it shall immediately send […]
Sec. 3. The county admissions tax equals one dollar ($1) on the price of each admission to a facility described in section 2(a) of this chapter. As added by P.L.19-1994, SEC.13.
Sec. 4. (a) Each person who pays a price for admission to a facility described in section 2(a) of this chapter is liable for the tax imposed under this chapter. (b) The person who collects the price for admission shall also collect the county admissions tax imposed with respect to the price for admission. The […]
Sec. 5. A person who collects a county admissions tax under section 4 of this chapter shall remit the tax collections to the department of state revenue. The person shall remit those revenues collected during a particular month before the fifteenth day of the following month. At the time the tax revenues are remitted, the […]
Sec. 6. The amounts received from the county admissions tax shall be paid monthly by the treasurer of the state to the county treasurer upon warrants issued by the auditor of state. As added by P.L.19-1994, SEC.13.
Sec. 7. (a) If a tax is imposed under this chapter, the county legislative body shall establish a county admissions tax fund. (b) The county treasurer shall deposit money received under section 6 of this chapter in the county admissions tax fund. (c) Money earned from the investment of money in the admissions tax fund […]
