Section 6-9-46-3 - Authorization to impose tax(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.Added by P.L. 290-2019,SEC. 11, eff. 5/6/2019.