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.