68 IAC 24-3-17 Payment of television taxes

Sec. 17. (a) It shall be the responsibility of the promoter of an event to pay the taxes required by IC 4-33-22-33. (b) A promoter does not satisfy IC 4-33-22-33 or this section until payment of the tax in full has been received by the executive director or the executive director's designee. (c) Remittance of the tax required under IC 4-33-22-33 and this section must be accompanied by a financial reporting form. (d) If a promoter fails to comply with the requirements in this section, the commission may seek: (1) recovery of the tax revenue through the bond filed by the promoter under IC 4-33-22-32(b) and this rule; and (2) disciplinary sanctions under IC 4-33-22 and IC 4-21.5.