323 chapters · 4,465 sections in this title.
Ind. Code § 6-9-78-1 Applicability
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Sec. 1. This chapter applies to the city of Hammond. As added by P.L.44-2026, SEC.20.
Ind. Code § 6-9-78-2 Imposition of tax by ordinance; exceptions; dates effective
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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 …
Ind. Code § 6-9-78-3 Rate of tax; allocation and distribution
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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 shal…
Ind. Code § 6-9-78-4 Liability; collection
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Sec. 4. (a) Each person who pays a price for admission to any event described in section 2(a) of this chapter is liable for the tax imposed under this chapter. (b) The person who collects the price for admission shall also collect the city admissions tax imposed with respect to t…