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.
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