1. (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. (1) held in an indoor performing arts center; and

   2. (2) to which tickets are offered for sale to the public by:

      1. (A) the box office of the indoor performing arts center; or
      2. (B) an authorized agent of the indoor performing arts center.

2. (b) The excise tax imposed under subsection (a) does not apply to the following:

   1. (1) An event sponsored by an educational institution or an association representing an educational institution.
   2. (2) An event sponsored by a religious organization.
   3. (3) An event sponsored by an organization that is considered a charitable organization by the Internal Revenue Service for federal tax purposes.
   4. (4) An event sponsored by a political organization.

3. (c) If the fiscal body adopts an ordinance under subsection (a), the excise tax applies to an event ticket purchased after:

   1. (1) June 30 of the calendar year in which the ordinance is adopted; or
   2. (2) a later date that is set forth in the ordinance.
4. (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.

As added by P.L.290-2019, SEC.11.