reglab/housing_qa huggingface dataset:
IN Code § 6-9-10-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 10. Wayne County Innkeeper's Tax|6-9-10-2. Board of Managers; Creation; Promotion of Conventions and Tourism

Sec. 2. (a) There is created a seven (7) member board of managers (referred to as the "board" in this chapter) whose purpose is to promote the development and growth of the convention and tourism industry in the county.(b) The board of county commissioners, by majority vote, shall appoint three (3) members of the board, one (1) of whom must be engaged in the lodging industry in the county, one (1) of whom must be a county commissioner in the county, and one (1) of whom must be a member of a chamber of commerce in the county. The city council of the county's largest city according to the last preceding United States decennial census shall, by majority vote, appoint three (3) members of the board, one (1) of whom must be engaged in the lodging industry in the county, one (1) of whom must be engaged in the travel industry in the county, and one (1) of whom must be a member of the chamber of commerce of the county's largest city. The mayor of the city having the largest population in the county according to the last preceding United States decennial census shall appoint one (1) member who must be a member of the county's business community.(c) All terms of office begin on January 1 and end on December 31. Members of the board appointed by the county commissioners serve one (1) year terms, and the other members of the board serve two (2) year terms. If a vacancy occurs, a qualified person shall be appointed by the original appointing authority to serve for the remainder of the term.(d) A board member may be removed for cause by his appointing authority.(e) Members of the board may not receive a salary. However, board members shall receive reimbursement for necessary expenses incurred in the performance of their respective duties.(f) Each board member, before entering his duties, shall take an oath of office in the usual form, to be indorsed upon his certificate of appointment, which shall be promptly filed with the clerk of the circuit court of his county of residence.As added by Acts 1980, P.L.64, SEC.1. Amended by P.L.81-1985, SEC.4.
IN Code § 6-9-10-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 10. Wayne County Innkeeper's Tax|6-9-10-3. Meetings; Officers; Rules; Quorum

Sec. 3. After the first day of January each year, the board shall meet for the purpose of organization. They shall elect one (1) of their members to serve as president, another to serve as vice president, another to serve as secretary, and another to serve as treasurer. The members elected to those offices shall perform the duties pertaining to the offices. The first officers chosen shall serve from the date of their election until their successors are elected and qualified. The members shall be authorized to adopt such bylaws and rules and regulations as they deem necessary for the proper conduct of their proceedings, the carrying out of their duties, and the safeguarding of the funds and the property entrusted to their care. A majority of the board constitutes a quorum, and the concurrence of a majority of the board is necessary to authorize any action.As added by Acts 1980, P.L.64, SEC.1.
IN Code § 6-9-10-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 10. Wayne County Innkeeper's Tax|6-9-10-4. Funds; Deposit; Audit

Sec. 4. All funds coming into possession of the board shall be deposited, held, secured or invested and paid in accordance with the general laws of the state relating to the handling of public funds. The handling and expenditure of funds coming into possession of the board is subject to audit and supervision by the state board of accounts.As added by Acts 1980, P.L.64, SEC.1.
IN Code § 6-9-10-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 10. Wayne County Innkeeper's Tax|6-9-10-5. "Person"; Powers of Board

Sec. 5. (a) For purposes of this section, "person" includes a sole proprietorship, a partnership, an association, a corporation, a limited liability company, a fiduciary, or an individual.(b) The board may:(1) accept and use gifts, grants, and contributions from any public or private source, under terms and conditions which the board deems necessary and desirable;(2) sue and be sued;(3) enter into contracts and agreements;(4) make rules and regulations necessary for the conduct of its business and the accomplishment of its purposes;(5) receive and approve, alter, or reject requests and proposals for funding by organizations; and(6) either:(A) finance facilities; or(B) enter into contracts with a person to assist in the financing of facilities;to be used by the board or a person to promote the development and growth of the convention and tourism industry in the county.(c) By resolution of the board and by ordinance of the county fiscal body, the board and the county may jointly:(1) pledge tax revenues received under this chapter to pay:(A) the principal of or interest on bonds;(B) the lease rental payments on leases; or(C) other obligations of the county;to finance facilities described in subsection (b)(6); or(2) require financial or other reports from:(A) any organization that receives funds under this chapter; or(B) any person who receives assistance to finance facilities under this chapter.(d) The board may pledge tax revenues received under this chapter to pay the interest on obligations entered into by a person with whom the board has entered into a contract to assist in financing facilities under subsection (b)(6).(e) A pledge of revenues under this section is enforceable under IC 5-1-14-4.As added by Acts 1980, P.L.64, SEC.1. Amended by P.L.224-2003, SEC.249.
IN Code § 6-9-10-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 10. Wayne County Innkeeper's Tax|6-9-10-7. Convention and Tourism Fund; Account for Revenues From Additional Tax Rate

Sec. 7. (a) The county treasurer shall establish a convention and tourism fund and shall deposit in the fund all money the county treasurer receives under section 6 of this chapter.(b) The county treasurer shall establish an account of the fund into which the treasurer shall deposit all tax revenues received from the imposition of the additional tax rate under section 6(g) of this chapter. Money in the account shall be expended to pay:(1) debt service on bonds issued by the county to finance facilities described in section 5(b)(6) of this chapter; or(2) interest on obligations entered into by a person with whom the board has entered into a contract to assist in financing facilities described in section 5(b)(6) of this chapter.(c) Money in the fund shall be expended by the board to develop and promote the convention and tourism industry.As added by Acts 1980, P.L.64, SEC.1. Amended by P.L.224-2003, SEC.251.
IN Code § 6-9-10-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 10. Wayne County Innkeeper's Tax|6-9-10-8. Transfer and Use of Funds Restricted; Offenses

Sec. 8. (a) A person who approves the transfer of funds to any person not qualified under this chapter for that transfer, or approves a transfer for a purpose not permitted under this chapter, commits a Level 6 felony.(b) A person who receives a transfer of funds under this chapter and knowingly uses the funds for any purpose other than a proposal approved by the board commits a Level 6 felony.As added by Acts 1980, P.L.64, SEC.1. Amended by P.L.158-2013, SEC.111.
IN Code § 6-9-10-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 10. Wayne County Innkeeper's Tax|6-9-10-9. Unique Position of County to Develop and Promote Convention and Tourism Industry

Sec. 9. (a) A county described in section 1 of this chapter has been presented a unique opportunity to enter into a public-private partnership to develop conference facilities that will serve to develop and promote the convention and tourism industry in the county.(b) A county described in section 1 of this chapter is uniquely positioned to develop and promote its convention and tourism industry due to its geographic location as a gateway to the state and the presence of at least two (2) national highways traversing its boundaries.As added by P.L.224-2003, SEC.252.
IN Code § 6-9-10-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 10. Wayne County Innkeeper's Tax|6-9-10-10. Covenant Protecting Bondholders

Sec. 10. With respect to:(1) bonds, leases, or other obligations for which the county has pledged tax revenues under section 5 of this chapter; or(2) bonds issued by a lessor that are payable from lease rentals;the general assembly covenants with the county, the purchasers or owners of the bonds or other obligations described in subdivision (1), and the owners of bonds described in subdivision (2) that this chapter will not be repealed or amended in any manner that will adversely affect the imposition or collection of the tax imposed under this chapter if the principal of any bonds, the interest on any bonds, or the lease rentals due under any lease remain unpaid.As added by P.L.224-2003, SEC.253.
IN Code § 6-9-10.5-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 10.5. White County Innkeeper's Tax|6-9-10.5-1. Applicability of Chapter

Sec. 1. This chapter applies to a county having a population of more than twenty-four thousand five hundred (24,500) but less than twenty-five thousand (25,000).As added by P.L.68-1997, SEC.1. Amended by P.L.170-2002, SEC.38; P.L.119-2012, SEC.62.
IN Code § 6-9-10.5-1.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 10.5. White County Innkeeper's Tax|6-9-10.5-1.5. "Commission"

Sec. 1.5. As used in this chapter, "commission" means a commission created under section 9 of this chapter.As added by P.L.172-2011, SEC.101.
IN Code § 6-9-10.5-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 10.5. White County Innkeeper's Tax|6-9-10.5-2. "Executive"

Sec. 2. As used in this chapter, "executive" has the meaning set forth in IC 36-1-2.As added by P.L.68-1997, SEC.1.
IN Code § 6-9-10.5-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 10.5. White County Innkeeper's Tax|6-9-10.5-3. "Fiscal Body"

Sec. 3. As used in this chapter, "fiscal body" has the meaning set forth in IC 36-1-2.As added by P.L.68-1997, SEC.1.
IN Code § 6-9-10.5-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 10.5. White County Innkeeper's Tax|6-9-10.5-4. "Gross Retail Income"

Sec. 4. As used in this chapter, "gross retail income" has the meaning set forth in IC 6-2.5-1.As added by P.L.68-1997, SEC.1.
IN Code § 6-9-10.5-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 10.5. White County Innkeeper's Tax|6-9-10.5-5. "Person"

Sec. 5. As used in this chapter, "person" has the meaning set forth in IC 6-2.5-1.As added by P.L.68-1997, SEC.1.
IN Code § 6-9-10.5-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 10.5. White County Innkeeper's Tax|6-9-10.5-6. Tax on Lodging Authorized; Maximum Rate; Collection

Sec. 6. (a) The fiscal body of a county may levy a tax on every person engaged in the business of renting or furnishing, for periods of less than thirty (30) days, any room or rooms, lodgings, or accommodations in any:(1) hotel;(2) motel;(3) inn;(4) tourist cabin;(5) campground space; or(6) resort;in White County in which lodging is regularly furnished for consideration.(b) The tax may not exceed the rate of five percent (5%) on the gross retail income derived from lodging income only and is in addition to the state gross retail tax imposed under IC 6-2.5.(c) The county fiscal body may adopt an ordinance to require that the tax shall be paid monthly to the county treasurer. If such an ordinance is adopted, the tax shall be paid to the county treasurer not more than twenty (20) days after the end of the month the tax is collected. If such an ordinance is not adopted, the tax shall be imposed, paid, and collected in exactly the same manner as the state gross retail tax is imposed, paid, and collected under IC 6-2.5.(d) All of the provisions of IC 6-2.5 relating to rights, duties, liabilities, procedures, penalties, definitions, exemptions, and administration are applicable to the imposition and administration of the tax imposed under this section except to the extent those provisions are in conflict or inconsistent with the specific provisions of this chapter or the requirements of the county treasurer. If the tax is paid to the department of state revenue, the return to be filed for the payment of the tax under this section may be either a separate return or may be combined with the return filed for the payment of the state gross retail tax as the department of state revenue may, by rule, determine.(e) If the tax is paid to the department of state revenue, the taxes the department of state revenue receives under this section during a month shall be paid, by the end of the next succeeding month, to the county treasurer upon warrants issued by the auditor of state.As added by P.L.68-1997, SEC.1. Amended by P.L.67-1997, SEC.12; P.L.172-2011, SEC.102; P.L.175-2018, SEC.11; P.L.290-2019, SEC.7.
IN Code § 6-9-10.5-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 10.5. White County Innkeeper's Tax|6-9-10.5-7. Lake Enhancement Fund; Deposit of Revenue

Sec. 7. (a) If a tax is levied under section 6 of this chapter, the county treasurer shall establish a lake enhancement fund. Except as provided in subsection (c) and section 8 of this chapter, the county treasurer shall deposit in this fund all amounts received under section 6 of this chapter.(b) Money in this fund may be expended only to enhance lakes located in the county, including silt trap maintenance.(c) This subsection applies if the tax levied under section 6 of this chapter is increased by an ordinance adopted by the county fiscal body after June 30, 2011. The county treasurer shall deposit in the lake enhancement fund:(1) the amount received under section 6 of this chapter; multiplied by(2) a fraction, the numerator of which is three (3) and the denominator of which is the product of:(A) the tax rate in effect after the adoption of the ordinance to increase the tax; multiplied by(B) one hundred (100).As added by P.L.68-1997, SEC.1. Amended by P.L.172-2011, SEC.103.
IN Code § 6-9-10.5-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 10.5. White County Innkeeper's Tax|6-9-10.5-8. County Promotion Fund; Deposit of Revenue; Permitted Uses of Revenue

Sec. 8. (a) If the tax levied under section 6 of this chapter is increased by an ordinance adopted by the county fiscal body after June 30, 2011, the county treasurer shall establish a county promotion fund. The county treasurer shall deposit in the county promotion fund the difference between:(1) the amount received under section 6 of this chapter; minus(2) the amount deposited in the lake enhancement fund under section 7(c) of this chapter.(b) In a county in which a commission has been established under section 9 of this chapter, the county auditor shall issue a warrant directing the county treasurer to transfer money from the county promotion fund to the commission's treasurer if the commission submits a written request for the transfer.(c) Money in a county promotion fund, or money transferred from such a fund under subsection (b), may be expended only to promote and encourage conventions, visitors, tourism, and economic development within the county. Expenditures that may be made under this subsection include expenditures for advertising, promotional activities, trade shows, special events, and recreation, and expenditures that are authorized by IC 6-3.6-10-2 with respect to the county's additional revenue that is allocated for economic development purposes under IC 6-3.6-6-9.As added by P.L.172-2011, SEC.104. Amended by P.L.197-2016, SEC.78.
IN Code § 6-9-10.5-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 10.5. White County Innkeeper's Tax|6-9-10.5-10. Powers of Commission; Payment of Commission Expenses

Sec. 10. (a) A commission created under section 9 of this chapter may:(1) accept and use gifts, grants, and contributions from any public or private source, under terms and conditions that the commission considers necessary and desirable;(2) sue and be sued;(3) enter into contracts and agreements;(4) make rules necessary for the conduct of its business and the accomplishment of its purposes;(5) receive and approve, alter, or reject requests and proposals for funding by corporations described in subdivision (6);(6) after its approval of a proposal, transfer money, quarterly or less frequently, from the fund established under section 8(a) of this chapter, or from money transferred from that fund to the commission's treasurer under section 8(b) of this chapter, to any Indiana nonprofit corporation to promote and encourage conventions, tourism, or economic development in the county; and(7) require financial or other reports from any corporation that receives funds under this chapter.(b) All expenses of the commission shall be paid from the fund established under section 8(a) of this chapter or from money transferred from that fund to the commission's treasurer under section 8(b) of this chapter. The commission shall annually prepare a budget, taking into consideration the recommendations made by a corporation described in subsection (a)(6), and submit the budget to the county fiscal body for review and approval. An expenditure may not be made under this chapter unless the expenditure is in accordance with an appropriation made by the county fiscal body in the manner provided by law.As added by P.L.172-2011, SEC.106.
IN Code § 6-9-10.5-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 10.5. White County Innkeeper's Tax|6-9-10.5-11. Investment and Payment of Commission Funds

Sec. 11. All money coming into the possession of a commission created under section 9 of this chapter shall be deposited, held, secured, invested, and paid in accordance with statutes relating to the handling of public funds. The handling and expenditure of money coming into possession of the commission are subject to audit and supervision by the state board of accounts.As added by P.L.172-2011, SEC.107. Amended by P.L.6-2012, SEC.60.
IN Code § 6-9-10.5-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 10.5. White County Innkeeper's Tax|6-9-10.5-12. Transfer of Funds; Offenses

Sec. 12. (a) A member of a commission created under section 9 of this chapter who knowingly:(1) approves the transfer of money to any person or corporation not qualified under law to receive the transfer; or(2) approves a transfer for a purpose not permitted under law;commits a Level 6 felony.(b) A person who receives a transfer of money under this chapter and knowingly uses the money for any purpose not permitted under this chapter commits a Level 6 felony.As added by P.L.172-2011, SEC.108. Amended by P.L.158-2013, SEC.112.
IN Code § 6-9-11-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 11. Vigo County Innkeeper's Tax|6-9-11-1. Application of Chapter

Sec. 1. This chapter applies to a county having a population of more than one hundred five thousand (105,000) but less than one hundred ten thousand (110,000).As added by Acts 1980, P.L.65, SEC.1. Amended by Acts 1982, P.L.1, SEC.17; P.L.12-1992, SEC.42; P.L.170-2002, SEC.39.
IN Code § 6-9-11-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 11. Vigo County Innkeeper's Tax|6-9-11-2. Convention and Visitor Commission; Creation

Sec. 2. (a) If a tax is levied under section 6(a) of this chapter, there is created a five (5) member convention and visitor commission (referred to as the "commission" in this chapter), whose purpose it is to promote the development and growth of the convention and visitor industry in the county.(b) The county council, by majority vote, shall appoint two (2) members of the commission, one (1) of whom must be engaged in the hotel or motel business in the county and one (1) of whom must be engaged in the profession of education within the county. The two (2) members appointed by the county council may not be members of the same political party. The county commissioners, by majority vote, shall appoint two (2) members of the commission, one (1) of whom must be engaged in the hotel or motel business within the county and one (1) of whom must be representative of business, industry or labor within the county. The two (2) members appointed by the county commissioners may not be members of the same political party. The mayor of the largest city in the county, according to the preceding decennial United States census, shall appoint one (1) member of the commission. The mayor's appointee must be engaged in the hotel or motel business in the county.(c) The initial terms of office of the members of the commission begin on the date a tax is levied under section 6(a) of this chapter. The initial terms of the members appointed by the county commissioners end on December 31 of the year in which the tax is levied, and the initial terms of the members appointed by the county council and by the mayor of the largest city end on December 31 of the immediately following year. All terms of office after the initial terms begin on January 1 and end on December 31. After the initial terms, members of the commission appointed by the county council and by the mayor of the largest city serve two (2) year terms, and members appointed by the county commissioners serve one (1) year terms. A member whose term expires may be reappointed to serve another term. If a vacancy occurs, the commission, by majority vote shall, within thirty (30) days, appoint a qualified person to serve the remainder of the term. If the commission fails to appoint a person within thirty (30) days of the vacancy, the original appointing official or body for that vacant position, by majority vote, shall appoint a qualified person to serve the remainder of the term.(d) Members of the commission may not receive a salary. However, commission members shall receive reimbursement for necessary expenses, but only when the necessary expenses are incurred in the performance of their respective duties.As added by Acts 1980, P.L.65, SEC.1.