Indiana Code Title 6. Taxation § 6-9-42-3

Sec. 3. (a) As used in this section, “paid admission” refers to the price paid by each person who pays a price for admission to any event described in section 2(a) of this chapter.  The term does not refer to persons who are entitled to be at an event without having paid a price for admission.

(b) The admission tax equals five percent (5%) of each paid admission to an event at the complex.