The admissions fee equals:(1) the price of each admission to a qualified motorsports facility; multiplied by(2) the applicable percentage determined under subsection (b).(b) The applicable percentage is as follows:(1) Six percent (6%) on any admissions charge of at least one hundred fifty dollars ($150).(2) Three percent (3%) on any admissions charge of at least one hundred dollars ($100) but less than one hundred fifty dollars ($150).(3) Two percent (2%) on any admissions charge of less than one hundred dollars ($100).(c) The fee imposed under subsection (a) does not apply to any amount charged for parking at a qualified motorsports facility.As added by P.L.233-2013, SEC.9.
Indiana Legal Code