reglab/housing_qa huggingface dataset:
IN Code § 6-9-17-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 17. Madison County Innkeeper's Tax|6-9-17-3. Tax on Lodgings; Levy; Exemptions; Rate; Payment; Administration

Sec. 3. (a) The county fiscal body may pass an ordinance to levy a tax on every person engaged in the business of renting or furnishing, for periods of less than thirty (30) days, any rooms, lodgings, or accommodations in any:(1) hotel;(2) motel;(3) boat motel;(4) inn;(5) college or university memorial union;(6) college or university residence hall or dormitory; or(7) tourist cabin;in the county.(b) The tax does not apply to gross income received in a transaction in which:(1) a person rents a campsite at a state or federal park or forest;(2) a student rents lodgings in a college or university residence hall while that student participates in a course of study for which the student receives college credit from a college or university located in the county; or(3) a person rents a room, lodging, or accommodations for a period of thirty (30) days or more.(c) The tax shall be levied at 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.(d) The tax shall be paid monthly to the county treasurer not more than ten (10) days after the end of the month in which the tax is collected. The provisions of IC 6-2.5 relating to rights, duties, liabilities, procedures, penalties, exemptions, and definitions apply to the imposition of the tax imposed by this section. The county treasurer is responsible for administration of the tax. All provisions of IC 6-8.1 apply to the county treasurer with respect to the tax imposed by this section in the same manner that they apply to the department of state revenue with respect to listed taxes under IC 6-8.1-1-1.As added by Acts 1982, P.L.68, SEC.1. Amended by P.L.75-1986, SEC.1; P.L.76-1988, SEC.1; P.L.67-1997, SEC.17; P.L.175-2018, SEC.16.
IN Code § 6-9-17-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 17. Madison County Innkeeper's Tax|6-9-17-4. Convention and Visitor Promotion Fund

Sec. 4. When the tax is levied under section 3 of this chapter, the county treasurer shall establish a convention and visitor promotion fund. He shall deposit in this fund all amounts he receives under that section. Money in this fund may be expended only to promote and encourage conventions and visitors within the county.As added by Acts 1982, P.L.68, SEC.1.
IN Code § 6-9-17-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 17. Madison County Innkeeper's Tax|6-9-17-5. Visitor and Convention Commission; Purpose; Commission Members, Terms, Removal, Compensation, and Oaths of Office; Meetings; Officers; Quorum; Majority Concurrence

Sec. 5. (a) When the tax is levied under section 3 of this chapter, there is created a seven (7) member visitor and convention commission (referred to as the commission in this chapter) to promote the development and growth of the convention and visitor industry in the county.(b) The executive of the city with the largest population in the county shall appoint five (5) members of the commission as follows:(1) Two (2) members must be engaged in the lodging business in the county.(2) Two (2) members must be engaged in business in the county.(3) One (1) member must be engaged in the tourism and hospitality industry.(c) The county fiscal body shall appoint two (2) members of the commission. Each member must be engaged in business in the county.(d) All terms of office of commission members begin on January 1. Members of the commission serve terms of two (2) years. A member whose term expires may be reappointed to serve another term. If an initial appointment is not made by February 1 or a vacancy is not filled within thirty (30) days, the commission shall appoint a member by majority vote to serve for the remainder of the term.(e) A member of the commission may be removed for cause by his appointing authority.(f) Members of the commission may not receive a salary. However, commission members are entitled to reimbursement for necessary expenses incurred in the performance of their respective duties.(g) Each commission member, before taking office, shall take an oath of office in the usual form, to be endorsed upon the member's certificate of appointment and promptly filed with the clerk of the circuit court of the county.(h) The commission shall meet after January 1 each year for the purpose of organization. It shall elect one (1) of its members president, another vice president, another secretary, and another treasurer. The members elected to those offices shall perform the duties pertaining to the offices. The officers chosen shall serve from the date of their election until their successors are elected and qualified. A majority of the commission constitutes a quorum, and the concurrence of a majority of the commission is necessary to authorize any action.As added by Acts 1982, P.L.68, SEC.1. Amended by P.L.75-1986, SEC.2; P.L.166-2014, SEC.35.
IN Code § 6-9-17-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 17. Madison County Innkeeper's Tax|6-9-17-6. Powers of Commission

Sec. 6. (a) The commission 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 qualified under subdivision (6);(6) after its approval of a proposal, transfer money, quarterly or less frequently, from the fund established under section 4 of this chapter, to any Indiana not-for-profit corporation for the purpose of promotion and encouragement in the county of conventions, trade shows, visitors, or special events in the county;(7) require financial or other reports from any corporation that receives funds under this chapter.(b) A majority of the commission constitutes a quorum for the transaction of business, and the concurrence of a majority of the commission is necessary to authorize any action.(c) All expenses of the commission shall be paid from the fund established under section 4 of this chapter.As added by Acts 1982, P.L.68, SEC.1.
IN Code § 6-9-17-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 17. Madison County Innkeeper's Tax|6-9-17-7. Deposit and Payment of Funds; Audits

Sec. 7. All money coming into possession of the commission 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 is subject to audit and supervision by the state board of accounts.As added by Acts 1982, P.L.68, SEC.1.
IN Code § 6-9-17-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 17. Madison County Innkeeper's Tax|6-9-17-8. Violations

Sec. 8. (a) A member of the commission who knowingly:(1) approves the transfer of money to any person or corporation not qualified under law for that 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 that money for any purpose not permitted under this chapter commits a Level 6 felony.As added by Acts 1982, P.L.68, SEC.1. Amended by P.L.158-2013, SEC.117.
IN Code § 6-9-18-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 18. Uniform County Innkeeper's Tax|6-9-18-1. Application of Chapter

Sec. 1. This chapter applies to any county that is not required to impose an innkeeper's tax under any other chapter of this article. However, a county that imposes an innkeeper's tax under this chapter may not also impose an innkeeper's tax under another chapter.As added by Acts 1982, P.L.1, SEC.21. Amended by P.L.55-1984, SEC.5; P.L.74-1986, SEC.6; P.L.32-1986, SEC.3.
IN Code § 6-9-18-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 18. Uniform County Innkeeper's Tax|6-9-18-2. Definitions

Sec. 2. As used in this chapter:"Executive" and "fiscal body" have the same meanings that are prescribed by IC 36-1-2."Gross retail income" and "person" have the same meanings that are prescribed by IC 6-2.5-1.As added by Acts 1982, P.L.1, SEC.21.
IN Code § 6-9-18-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 18. Uniform County Innkeeper's Tax|6-9-18-3. Tax on Lodging Income

Sec. 3. (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) boat motel;(4) inn;(5) college or university memorial union;(6) college or university residence hall or dormitory; or(7) tourist cabin;located in the county.(b) The tax does not apply to gross income received in a transaction in which:(1) a student rents lodgings in a college or university residence hall while that student participates in a course of study for which the student receives college credit from a college or university located in the county; or(2) a person rents a room, lodging, or accommodations for a period of thirty (30) days or more.(c) The tax may not exceed:(1) the rate of five percent (5%) in a county other than a county subject to subdivision (2) or (3);(2) after June 30, 2019, the rate of eight percent (8%) in Howard County; or(3) after June 30, 2021, the rate of nine percent (9%) in Daviess County.The tax is imposed 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.(d) 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.(e) 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.(f) If the tax is paid to the department of state revenue, the amounts received from the tax imposed under this section shall be paid monthly by the treasurer of state to the county treasurer upon warrants issued by the auditor of state.As added by Acts 1982, P.L.1, SEC.21. Amended by P.L.108-1987, SEC.16; P.L.67-1997, SEC.18; P.L.175-2018, SEC.17; P.L.290-2019, SEC.9; P.L.122-2021, SEC.2.
IN Code § 6-9-18-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 18. Uniform County Innkeeper's Tax|6-9-18-4. Convention, Visitor, and Tourism Promotion Fund

Sec. 4. (a) If a tax is levied under section 3 of this chapter, the county treasurer shall establish a convention, visitor, and tourism promotion fund. He shall deposit in this fund all amounts he receives under that section.(b) In a county in which a commission has been established under section 5 of this chapter, the county auditor shall issue a warrant directing the county treasurer to transfer money from the convention, visitor, and tourism promotion fund to the commission's treasurer if the commission submits a written request for the transfer.(c) Money in a convention, visitor, and tourism promotion fund, or money transferred from such a fund under subsection (b), may be expended only to promote and encourage conventions, visitors, and tourism within the county. Expenditures under this subsection may include, but are not limited to, expenditures for advertising, promotional activities, trade shows, special events, and recreation.(d) If before July 1, 1997, a county issues a bond with a pledge of revenues from the tax imposed under section 3 of this chapter, the county shall continue to expend money from the fund for that purpose until the bond is paid.As added by Acts 1982, P.L.1, SEC.21. Amended by P.L.97-1983, SEC.1; P.L.55-1984, SEC.6; P.L.67-1997, SEC.19; P.L.46-1998, SEC.7.
IN Code § 6-9-18-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 18. Uniform County Innkeeper's Tax|6-9-18-6. Powers of Commission; Boone County; Expenditures

Sec. 6. (a) The commission 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 qualified under subdivision (6);(6) after its approval of a proposal, transfer money, quarterly or less frequently, from the fund established under section 4(a) of this chapter, or from money transferred from that fund to the commission's treasurer under section 4(b) of this chapter, to any Indiana not-for-profit corporation to promote and encourage conventions, visitors, or tourism in the county; and(7) require financial or other reports from any corporation that receives funds under this chapter.(b) This subsection applies only to Boone County. In addition to the powers of the commission under subsection (a), and subject to adoption of a resolution by the county fiscal body under section 6.5 of this chapter, the commission may enter into an agreement under which amounts deposited in, or to be deposited in, the fund established under section 4(a) of this chapter are pledged toward the payment of obligations (including bonds and leases) issued or entered into by any political subdivision located in the county to finance the construction, acquisition, enlargement, and equipping of a sports and recreation facility to promote and encourage conventions, trade shows, tourism, visitors, or special events within the county.(c) All expenses of the commission shall be paid from the fund established under section 4(a) of this chapter or from money transferred from that fund to the commission's treasurer under section 4(b) of this chapter. The commission shall annually prepare a budget, taking into consideration the recommendations made by a corporation qualified under subsection (a)(6) and submit it to the county fiscal body for its review and approval. Except for payments made under an agreement that is authorized in a resolution adopted by the county fiscal body under section 6.5 of this chapter, an expenditure may not be made under this chapter unless it is in accordance with an appropriation made by the county fiscal body in the manner provided by law.As added by Acts 1982, P.L.1, SEC.21. Amended by P.L.55-1984, SEC.7; P.L.67-1997, SEC.21; P.L.122-2021, SEC.3.
IN Code § 6-9-18-6.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 18. Uniform County Innkeeper's Tax|6-9-18-6.5. Boone County Resolution and Obligations

Sec. 6.5. (a) This section applies only to Boone County.(b) The county fiscal body may adopt a resolution authorizing an agreement described in section (6)(b) of this chapter that pledges all or part of the amounts received from the tax imposed under section 3 of this chapter toward the payment of obligations of a political subdivision located in the county only after a public hearing:(1) for which notice has been given in accordance with IC 5-3-1; and(2) at which all interested parties are provided the opportunity to be heard.Upon adoption of a resolution under this subsection, the county fiscal body shall publish notice of the adoption of the resolution in accordance with IC 5-3-1. An action to contest the validity of the resolution or agreement described in section (6)(b) of this chapter must be brought not later than thirty (30) days after notice of the adoption of the resolution.(c) With respect to obligations to which amounts received from a tax imposed under section 3 of this chapter have been pledged in an agreement described in section (6)(b) of this chapter, the general assembly covenants with the commission and the purchasers or owners of the obligations that this chapter will not be repealed or amended in any manner that will adversely affect the collection of the tax imposed under section 3 of this chapter, or the money deposited in the fund established under section 4(a) of this chapter, as long as the obligations are unpaid.As added by P.L.122-2021, SEC.4.
IN Code § 6-9-18-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 18. Uniform County Innkeeper's Tax|6-9-18-7. Disposition of Funds; Audit

Sec. 7. All money coming into possession of the commission 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 is subject to audit and supervision by the state board of accounts.As added by Acts 1982, P.L.1, SEC.21.
IN Code § 6-9-18-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 18. Uniform County Innkeeper's Tax|6-9-18-8. Unauthorized Transfer or Use of Funds; Offenses

Sec. 8. (a) A member of the commission who knowingly:(1) approves the transfer of money to any person or corporation not qualified under law for that 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 that money for any purpose not permitted under this chapter commits a Level 6 felony.As added by Acts 1982, P.L.1, SEC.21. Amended by P.L.158-2013, SEC.118.
IN Code § 6-9-19-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 19. Elkhart County Innkeeper's Tax|6-9-19-1. Application of Chapter

Sec. 1. This chapter applies to a county having a population of more than one hundred eighty-five thousand (185,000) but less than two hundred fifty thousand (250,000).As added by P.L.97-1983, SEC.3. Amended by P.L.12-1992, SEC.47; P.L.170-2002, SEC.44; P.L.119-2012, SEC.66.
IN Code § 6-9-19-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 19. Elkhart County Innkeeper's Tax|6-9-19-2. Definitions

Sec. 2. As used in this chapter:"Fiscal body" and "executive" have the same meanings that are prescribed by IC 36-1-2."Gross retail income" and "person" have the same meanings that are prescribed by IC 6-2.5-1.As added by P.L.97-1983, SEC.3. Amended by P.L.73-1999, SEC.1.
IN Code § 6-9-19-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 19. Elkhart County Innkeeper's Tax|6-9-19-3. Tax; Authorization; Exemptions; Rate; Payment and Collection

Sec. 3. (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; or(4) tourist cabin;that has thirty (30) or more rooms for rent and is located in the county.(b) The tax does not apply to gross income received in a transaction in which:(1) a student rents lodgings in a college or university residence hall while that student participates in a course of study for which the student receives college credit from a college or university located in the county; or(2) a person rents a room, lodging, or accommodations for a period of thirty (30) days or more.(c) 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.(d) 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.(e) 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.(f) 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.97-1983, SEC.3. Amended by P.L.108-1987, SEC.17; P.L.62-1990, SEC.8; P.L.67-1997, SEC.22; P.L.175-2018, SEC.19.
IN Code § 6-9-19-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 19. Elkhart County Innkeeper's Tax|6-9-19-4. Convention and Visitor Promotion Fund

Sec. 4. If a tax is levied under section 3 of this chapter, the county treasurer shall establish a convention and visitor promotion fund. He shall deposit in this fund all amounts he receives under that section. Money in this fund may be expended only to promote and solicit conventions, trade shows, and visitors within the county. Money in this fund shall not be expended, directly or indirectly, for any type of capital improvement nor to finance any type of tourist attraction.As added by P.L.97-1983, SEC.3.