Ind. Code § 6-9-46-1 Applicability
Sec. 1. This chapter applies only in Brown County.
As added by P.L.290-2019, SEC.11.
Ind. Code ch. 6-9-46
Ind. Code ch. 6-9-46
in effectInd. Code § 6-9-46-2 "Indoor performing arts center"
Sec. 2. As used in this chapter, "indoor performing arts center" means an indoor facility providing space for entertainment events that:
(1) has a minimum capacity of at least two thousand (2,000) patrons; and
(2) is located in a geographic area that has not been annexed by a city before the adoption of the ordinance under section 3 of this chapter.
As added by P.L.290-2019, SEC.11.
Ind. Code § 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.
Ind. Code § 6-9-46-4 Rate
Sec. 4. The performing arts center admissions tax equals one dollar ($1) for each admission described in section 3 of this chapter.
As added by P.L.290-2019, SEC.11.
Ind. Code § 6-9-46-5 Liability for tax; collection
Sec. 5. (a) Each person who pays a price for admission described in section 3 of this chapter is liable for the performing arts center admissions tax imposed under this chapter.
(b) The person who collects the price for admission shall collect the performing arts center admissions tax imposed under this chapter at the same time the price for admission is paid. The person shall collect the tax as an agent of the county that owns the indoor performing arts center.
As added by P.L.290-2019, SEC.11.
Ind. Code § 6-9-46-6 Remittance; reporting
Sec. 6. (a) A person who collects a performing arts center admissions tax under section 5 of this chapter shall remit the revenue collected monthly to the department of state revenue in the manner prescribed by the department. The tax collected from persons paying for admission to a particular event shall be remitted not more than fifteen (15) days after the end of the month during which the event occurred.
(b) At the time the tax revenues are remitted, the person shall report the amount of performing arts center admissions tax collected on forms prescribed by the department of state revenue.
As added by P.L.290-2019, SEC.11.
Ind. Code § 6-9-46-7 Distribution
Sec. 7. The amounts received from the performing arts center admissions tax shall be paid monthly by the treasurer of state to the county treasurer upon warrants issued by the state comptroller.
As added by P.L.290-2019, SEC.11. Amended by P.L.9-2024, SEC.258.
Ind. Code § 6-9-46-8 County performing arts center admissions tax fund
Sec. 8. (a) If a performing arts center admissions tax is imposed under this chapter, the county legislative body shall establish a county performing arts center admissions tax fund.
(b) The county treasurer shall deposit money received under section 7 of this chapter in the county performing arts center admissions tax fund.
(c) Money earned from the investment of money in the fund becomes a part of the fund.
(d) Money in the fund may be used by the county only with regard to the indoor performing arts center and only for the following:
(1) Retiring debt related to the indoor performing arts center.
(2) Paying lease rentals related to the indoor performing arts center.
(3) Paying for costs to improve or construct infrastructure serving the indoor performing arts center.
(4) Paying for costs related to capital repairs and maintenance of the indoor performing arts center.
As added by P.L.290-2019, SEC.11.
Ind. Code § 6-9-46-9 Contractual arrangements
Sec. 9. The county may enter into an operating lease with the convention and visitors commission created by IC 6-9-14-2 and a contract with a nonprofit organization to operate the indoor performing arts center.
As added by P.L.290-2019, SEC.11.
Ind. Code § 6-9-46-10 Covenant
Sec. 10. With respect to:
(1) bonds, leases, or other obligations to which the county has pledged revenues under this chapter; and
(2) bonds issued by a lessor that are payable from lease rentals;
the general assembly covenants with the county and the purchasers or owners of the bonds or other obligations described in this section that this chapter will not be repealed or amended in any manner that will adversely affect the collection of the tax imposed under this chapter or the money deposited in the county performing arts center admissions tax fund, as long as the principal of or interest on any bonds, or the lease rentals due under any lease, are unpaid.
As added by P.L.290-2019, SEC.11.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026