Indiana § 6-9-46-3 - Authorization to impose tax
Full text of Indiana Indiana Code § 6-9-46-3 — Authorization to impose tax, with citation guidance and answers to common questions.
§ 6-9-46-3. Authorization to impose tax
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:
(1) held in an indoor performing arts center; and
(2) to which tickets are offered for sale to the public by:
(A) the box office of the indoor performing arts center; or
(B) an authorized agent of the indoor performing arts center.
(b) The excise tax imposed under subsection (a) does not apply to the following:
(1) An event sponsored by an educational institution or an association representing an educational institution.
(2) An event sponsored by a religious organization.
(3) An event sponsored by an organization that is considered a charitable organization by the Internal Revenue Service for federal tax purposes.
(4) An event sponsored by a political organization.
(c) If the fiscal body adopts an ordinance under subsection (a), the excise tax applies to an event ticket purchased after:
(1) June 30 of the calendar year in which the ordinance is adopted; or
(2) a later date that is set forth in the ordinance.
(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.
As added by P.L.290-2019, SEC.11.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 6-9-46-3
What does Indiana Code § 6-9-46-3 cover?
Section 6-9-46-3 ("Authorization to impose tax") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Indiana § 6-9-46-3?
A common citation format is "Indiana Code § 6-9-46-3" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 6-9-46-3 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.