Indiana § 6-9-78-3 - Rate of tax; allocation and distribution
Full text of Indiana Indiana Code § 6-9-78-3 — Rate of tax; allocation and distribution, with citation guidance and answers to common questions.
§ 6-9-78-3. Rate of tax; allocation and distribution
Sec. 3. (a) Except as provided in subsection (b), the city admissions tax equals twelve percent (12%) of the price for admission to any event described in section 2 of this chapter. If the fiscal body of the city adopts an ordinance under this subsection:
(1) the fiscal body shall immediately send a certified copy of the ordinance to the commissioner of the department of state revenue; and
(2) the tax applies to transactions after the last day of the month in which the ordinance is adopted, if the fiscal body adopts the ordinance on or before the fifteenth day of a month. If the fiscal body adopts the ordinance after the fifteenth day of a month, the tax applies to transactions after the last day of the month following the month in which the ordinance is adopted.
(b) The amount collected from the city admissions tax imposed shall be distributed to the northwest Indiana stadium board or its designee. So long as there are any current or future obligations owed by the northwest Indiana stadium board to the northwest Indiana stadium authority created by IC 5-1-17.1 or any state agency pursuant to a lease or other agreement entered into between the northwest Indiana stadium board and the northwest Indiana stadium authority or any state agency under IC 5-1-17.1, the northwest Indiana stadium board or its designee shall deposit the revenues received from the admissions tax imposed under subsection (a) in a special fund, which may be used only for the payment of the obligations described in this subsection.
As added by P.L.44-2026, SEC.20.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 6-9-78-3
What does Indiana Code § 6-9-78-3 cover?
Section 6-9-78-3 ("Rate of tax; allocation and distribution") 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 § 6-9-78-3?
A common citation format is "Indiana Code § 6-9-78-3" (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 § 6-9-78-3 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.