Ind. Code ch. 6-8-14

Ind. Code ch. 6-8-14
in effect

Ind. Code § 6-8-14-1 Application of chapter

Sec. 1. This chapter applies to a motorsports investment district established under IC 5-1-17.5. As added by P.L.233-2013, SEC.9.

Ind. Code § 6-8-14-2 "Qualified motorsports facility"

Sec. 2. As used in this chapter, "qualified motorsports facility" has the meaning set forth in IC 5-1-17.5-14. As added by P.L.233-2013, SEC.9.

Ind. Code § 6-8-14-3 "Race day"

Sec. 3. As used in this chapter, "race day" means a day on which a race is conducted in which a competitor may earn points toward a series championship. As added by P.L.233-2013, SEC.9.

Ind. Code § 6-8-14-4 Admissions fee imposed; amount

Sec. 4. (a) An admissions fee is imposed on each person charged for admission to a qualified motorsports facility on a race day. The admissions fee equals: (1) the price of each admission to a qualified motorsports facility; multiplied by (2) the applicable percentage determined under subsection (b). (b) The applicable percentage is as follows: (1) Six percent (6%) on any admissions charge of at least one hundred fifty dollars ($150). (2) Three percent (3%) on any admissions charge of at least one hundred dollars ($100) but less than one hundred fifty dollars ($150). (3) Two percent (2%) on any admissions charge of less than one hundred dollars ($100). (c) The fee imposed under subsection (a) does not apply to any amount charged for parking at a qualified motorsports facility. As added by P.L.233-2013, SEC.9.

Ind. Code § 6-8-14-5 Liability for admissions fee

Sec. 5. Each person who pays a price for admission to a qualified motorsports facility on a race day is liable for the fee imposed under this chapter. As added by P.L.233-2013, SEC.9.

Ind. Code § 6-8-14-6 Collection of admissions fee

Sec. 6. The person who collects the price for admission shall also collect the admissions fee imposed with respect to the price for admission. The person shall collect the fee at the same time the price for admission is paid, regardless of whether the price paid is for a single admission, for season tickets, or for any other admission arrangement. In addition, the person shall collect the fee as an agent of the state. As added by P.L.233-2013, SEC.9.

Ind. Code § 6-8-14-7 Remitting of admissions fees; filing of returns

Sec. 7. A person who collects an admissions fee under section 6 of this chapter shall remit the fee collections to the department of state revenue. The person shall remit the fees collected during a particular month before the fifteenth day of the following month. At the time the fees are remitted, the person shall file a return on the form prescribed by the department of state revenue. As added by P.L.233-2013, SEC.9.

Ind. Code § 6-8-14-8 Deposit of admissions fees into state general fund

Sec. 8. The department of state revenue shall deposit the fees remitted under this chapter in the state general fund. As added by P.L.233-2013, SEC.9.

Ind. Code § 6-8-14-9 Expiration of admissions fee

Sec. 9. The admissions fee expires on the later of: (1) the date on which the Indiana finance authority certifies to the Indiana motorsports commission, the department of state revenue, and the qualified motorsports facility that all bonds issued by the Indiana finance authority under IC 5-1-17.5 are no longer deemed outstanding; or (2) the date on which the department of state revenue certifies to the Indiana finance authority, the Indiana motorsports commission, and the qualified motorsports facility that the aggregate amount of credits provided to the owner or owners of the qualified motorsports facility under IC 4-10-23 equals or exceeds the aggregate of the amount of the appropriations made to the Indiana motorsports commission and used to pay rent by the Indiana motorsports commission to the Indiana finance authority under any lease entered into between the Indiana finance authority and the Indiana motorsports commission under IC 5-1-17.5 and any expenses that are incurred by the Indiana finance authority or the Indiana motorsports commission under IC 5-1-17.5 and are not paid out of such rent. As added by P.L.233-2013, SEC.9.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026