Tax liability; duty to collect tax
Sec. 3. (a) Each person who pays a price for admission to an event
described in section 1(a) of this chapter is liable for the tax imposed
under this chapter.
(b) The person who collects the price for admission shall collect
the entertainment facility admissions tax imposed under this chapter
at the same time the price for admission is paid. The person shall
collect the tax as an agent of the city in which the facility described
in section 1 of this chapter is located.
As added by P.L.254-2003, SEC.13.
Last modified: May 28, 2006