Remittance; return
Sec. 5. A person who collects a county admissions tax under
section 4 of this chapter shall remit the tax collections to the
department of state revenue. The person shall remit those revenues
collected during a particular month before the fifteenth day of the
following month. At the time the tax revenues are remitted, the
person shall file a county admissions tax return on the form
prescribed by the department of state revenue.
As added by P.L.19-1994, SEC.13.
Last modified: May 28, 2006