Indiana Code 6-8-14-4. Admissions fee imposed; amount
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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:
(2) the applicable percentage determined under subsection (b).
(1) the price of each admission to a qualified motorsports facility; multiplied by
Terms Used In Indiana Code 6-8-14-4
- qualified motorsports facility: has the meaning set forth in Indiana Code 6-8-14-2
- race day: means a day on which a race is conducted in which a competitor may earn points toward a series championship. See Indiana Code 6-8-14-3
(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.