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§ 6-9-46-2 — Indiana Law | CourtGPT
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  4. Title 6 - Taxation/
  5. Article 9 - Innkeeper's Taxes; Other Local Taxes/
  6. Chapter 46 - Performing Arts Center Admissions Tax6-9-46-1. Applicability/
  7. § 6-9-46-2
Indiana Legal Code

§ 6-9-46-2

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As used in this chapter, 'indoor performing arts center' means an indoor facility providing space for entertainment events that:(1) has a minimum capacity of at least two thousand (2,000) patrons; and(2) is located in a geographic area that has not been annexed by a city before the adoption of the ordinance under section 3 of this chapter.As added by P.L.290-2019, SEC.11.