Indiana § 6-9-78-2 - Imposition of tax by ordinance; exceptions; dates effective
Full text of Indiana Indiana Code § 6-9-78-2 — Imposition of tax by ordinance; exceptions; dates effective, with citation guidance and answers to common questions.
§ 6-9-78-2. Imposition of tax by ordinance; exceptions; dates effective
Sec. 2. (a) The fiscal body of the city may adopt an ordinance to impose an excise tax, known as the city admissions tax, for the privilege of attending any event:
(1) held in a facility located within the boundaries of the city and that has a seating capacity of more than forty thousand (40,000); and
(2) to which tickets are offered for sale to the public by:
(A) the box office of the facility; or
(B) an authorized agent of the facility.
(b) For purposes of this section, the sale, license, purchase, or transfer of a contractual right to purchase season tickets for a professional sporting event, commonly referred to as a personal seat license, does not constitute a taxable event and is not subject to the city admissions tax, the state gross retail tax under IC 6-2.5-2, or the state use tax under IC 6-2.5-3.
(c) If the fiscal body of the city 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.
(d) If the fiscal body of the city adopts an ordinance under subsection (a) prior to June 1, the city admissions tax applies to admission charges collected after June 30 of the year in which the ordinance is adopted. If the fiscal body of the city adopts an ordinance under subsection (a) of this chapter on or after June 1, the city admissions tax applies to admission charges collected after the last day of the month in which the ordinance is adopted.
As added by P.L.44-2026, SEC.20.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 6-9-78-2
What does Indiana Code § 6-9-78-2 cover?
Section 6-9-78-2 ("Imposition of tax by ordinance; exceptions; dates effective") 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 § 6-9-78-2?
A common citation format is "Indiana Code § 6-9-78-2" (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 § 6-9-78-2 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.