reglab/housing_qa huggingface dataset:
IN Code § 6-9-25-10.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 25. Henry County Food and Beverage Tax|6-9-25-10.5. County Food and Beverage Tax Council; Establishment; Voting; Abolition

Sec. 10.5. (a) The county food and beverage tax council is established in the county. The membership of the county food and beverage tax council consists of the fiscal body of the county and the fiscal body of each municipality that lies either partly or entirely within the county.(b) The county food and beverage tax council has a total of one hundred (100) votes. Every member of the county food and beverage tax council is allocated a percentage of the total one hundred (100) votes that may be cast. The percentage that a municipality in the county is allocated for a year equals the same percentage that the population of the municipality bears to the population of the county. The percentage that the county is allocated for a year equals the same percentage that the population of all areas of the county not located in a municipality bears to the population of the county. In the case of a municipality that lies partly within the county, the allocation shall be based on the population of that portion of the municipality that lies within the county.(c) Before January 2 of each year, the county auditor shall certify to each member of the food and beverage tax council the number of votes, rounded to the nearest one-hundredth (0.01), the member has for that year.(d) The food and beverage tax imposed under this chapter remains in effect until the county food and beverage tax council adopts an ordinance to rescind the tax.(e) An ordinance to rescind the food and beverage tax takes effect December 31 of the year in which the ordinance is adopted.(f) The county food and beverage tax council may not rescind the food and beverage tax if there are bonds outstanding or leases or other obligations payable under this chapter.(g) The county food and beverage tax council is abolished on January 1, 2016.As added by P.L.50-1994, SEC.4. Amended by P.L.158-2005, SEC.3.
IN Code § 6-9-25-10.7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 25. Henry County Food and Beverage Tax|6-9-25-10.7. Ordinance to Rescind Food and Beverage Tax; Procedures; Voting

Sec. 10.7. (a) Any member of the county food and beverage tax council may present an ordinance to rescind the food and beverage tax. To do so, the member must adopt a resolution to propose the ordinance to the county food and beverage tax council and distribute a copy of the proposed ordinance to the auditor of the county. The county auditor shall treat an ordinance presented to the county auditor as a casting of all that member's votes in favor of the proposed ordinance. The county auditor shall deliver copies of a proposed ordinance to all other members of the county food and beverage tax council within ten (10) days after receipt by the county auditor. A member shall vote on the proposed ordinance within thirty (30) days after receiving the proposed ordinance from the county auditor. If a member does not vote within thirty (30) days, the county auditor shall treat the member as having voted no on the proposed ordinance.(b) A member of the county food and beverage tax council may exercise the member's votes by passing a resolution and transmitting the resolution to the county auditor. A resolution passed by a member of the county food and beverage tax council exercises all votes of the member on the proposed ordinance. Those votes may not be changed during the year.(c) Before a member of the county food and beverage tax council may propose an ordinance or vote on a proposed ordinance to rescind the food and beverage tax, the member must hold a public hearing on the proposed ordinance and provide the public with notice of the time and place where the hearing will be held in accordance with IC 5-3-1.(d) The county auditor shall record all votes taken on a proposed ordinance presented for a vote under this section and immediately send a certified copy of the results to the department of state revenue by certified mail.As added by P.L.50-1994, SEC.5.
IN Code § 6-9-25-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 25. Henry County Food and Beverage Tax|6-9-25-11. Bonds; Issuance; Payment; Lease of Facilities

Sec. 11. (a) The county may issue its bonds to:(1) pay any costs associated with a basketball hall of fame, as set forth in section 9(b)(1) of this chapter;(2) reimburse the county or any nonprofit corporation for any money advanced to pay those costs; or(3) refund bonds issued under this section.(b) Bonds issued under this section:(1) are payable solely from money provided under this chapter;(2) must be issued in the manner prescribed by IC 36-2-6-18 through IC 36-2-6-20; and(3) may, in the discretion of the county, be sold at negotiated sale at a price to be determined by the county or in accordance with IC 5-1-11 and IC 5-3-1.(c) Proceeds of the tax established under this chapter may be pledged:(1) to pay debt service on bonds issued under this chapter;(2) for the payment of lease rentals or other obligations entered into under this chapter; or(3) for any purposes set forth in section 9(b)(1) or 9.5 of this chapter.A pledge is enforceable as set forth in IC 5-1-14-4.(d) The county may lease the basketball hall of fame facility to a nonprofit corporation for a term not to exceed twenty-five (25) years. The lease may contain any terms acceptable to the county council and must be approved by ordinance of the county council.As added by P.L.75-1988, SEC.5. Amended by P.L.50-1994, SEC.6.
IN Code § 6-9-25-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 25. Henry County Food and Beverage Tax|6-9-25-12. Bonds, Leases, or Other Obligations; Adverse Legislation Covenant

Sec. 12. With respect to:(1) bonds, leases, or other obligations for which a pledge of revenues of the food and beverage tax imposed under this chapter has been made by the county as set forth in section 11 or 11.5 of this chapter; and(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 food and beverage tax imposed by this chapter as long as the principal of any bonds, the interest on any bonds, or the lease rentals due under any lease are unpaid.As added by P.L.75-1988, SEC.6. Amended by P.L.50-1994, SEC.8.
IN Code § 6-9-25-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 25. Henry County Food and Beverage Tax|6-9-25-13. Tourism and Economic Development Projects; Financing; Purpose

Sec. 13. The financing of tourism and economic development projects in the county serves a public purpose and is of benefit to the general welfare of the county by encouraging investment, job creation and retention, and economic growth and diversity.As added by P.L.50-1994, SEC.9.
IN Code § 6-9-25-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 25. Henry County Food and Beverage Tax|6-9-25-14. Basketball Hall of Fame; Operation and Maintenance Fund; Use of Food and Beverage Tax to Finance

Sec. 14. Notwithstanding any other law, funds accumulated from the collection of the food and beverage tax imposed under section 3 of this chapter after redemption of the bonds issued under this chapter and accrued before July 1, 1994, may be set aside in an operation and maintenance fund for a basketball hall of fame financed under section 9 of this chapter. Money in the fund may be used by a nonprofit corporation that has leased the basketball hall of fame facility for the operation, repair, maintenance, or improvement of the basketball hall of fame.As added by P.L.50-1994, SEC.10.
IN Code § 6-9-25-15 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 25. Henry County Food and Beverage Tax|6-9-25-15. County Food and Beverage Tax Advisory Committee

Sec. 15. (a) The county food and beverage tax advisory committee is established to make recommendations to the county fiscal body concerning the use of money in the fund established under section 8 of this chapter. The committee consists of the following nine (9) members:(1) Three (3) members appointed by the county executive.(2) Two (2) members appointed by the county fiscal body.(3) One (1) member appointed by the fiscal body of the second largest town by population located in the county. The member appointed under this subdivision must be a resident of the town.(4) One (1) member appointed by the fiscal body of the third largest town by population located in the county. The member appointed under this subdivision must be a resident of the town.(5) One (1) member appointed by the executive of the largest city in the county. The member appointed under this subdivision must be a resident of the city.(6) One (1) member appointed by the fiscal body of the largest city in the county. The member appointed under this subdivision must be a resident of the city.(b) This subsection applies to the members of the committee appointed by the county executive under subsection (a)(1). Each member appointed must be a resident of the county. The three (3) members must live in separate commissioner districts. Not more than two (2) of the members may be from the same political party.(c) This subsection applies to the members of the committee appointed by the county fiscal body under subsection (a)(2). Each member must be a resident of the county who lives in a town with a population of less than two thousand (2,000). The two (2) members may not live in the same town and may not be from the same political party.(d) The term of a member appointed to the committee is four (4) years.(e) A member whose term expires may be reappointed to the committee to fill the vacancy caused by the expiration.As added by P.L.194-2016, SEC.3. Amended by P.L.38-2021, SEC.52.
IN Code § 6-9-26-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 26. Madison County Food and Beverage Tax|6-9-26-1. Application of Chapter

Sec. 1. This chapter applies to a county having a population of more than one hundred twenty-five thousand (125,000) but less than one hundred thirty-five thousand (135,000).As added by P.L.74-1988, SEC.2. Amended by P.L.12-1992, SEC.53; P.L.170-2002, SEC.49; P.L.119-2012, SEC.71.
IN Code § 6-9-26-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 26. Madison County Food and Beverage Tax|6-9-26-2. Definitions

Sec. 2. The definitions in IC 6-9-12-1 and IC 36-1-2 apply throughout this chapter.As added by P.L.74-1988, SEC.2.
IN Code § 6-9-26-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 26. Madison County Food and Beverage Tax|6-9-26-3. Rate of Tax; Ordinance

Sec. 3. (a) The fiscal body of the county may adopt an ordinance no later than December 31, 1988, to impose an excise tax, known as the county food and beverage tax, on those transactions described in sections 6 and 7 of this chapter.(b) The rate of the tax equals one percent (1%) of the gross retail income on the transaction. For the purposes of this chapter, the gross retail income received by the retail merchant from such a transaction does not include the amount of tax imposed on the transaction under IC 6-2.5.As added by P.L.74-1988, SEC.2.
IN Code § 6-9-26-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 26. Madison County Food and Beverage Tax|6-9-26-4. Copy of Ordinance

Sec. 4. If a fiscal body adopts an ordinance under section 3 of this chapter, the clerk shall immediately send a certified copy of the ordinance to the commissioner of the department of state revenue.As added by P.L.74-1988, SEC.2.
IN Code § 6-9-26-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 26. Madison County Food and Beverage Tax|6-9-26-5. Effective Date and Application of Ordinance

Sec. 5. If a fiscal body adopts an ordinance under section 3 of this chapter, the county food and beverage tax applies to transactions that occur after the last day of the month that succeeds the month in which the ordinance was adopted.As added by P.L.74-1988, SEC.2.
IN Code § 6-9-26-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 26. Madison County Food and Beverage Tax|6-9-26-6. Application of Tax

Sec. 6. Except as provided in section 8 of this chapter, a tax imposed under section 3 of this chapter applies to any transaction in which food or beverage is furnished, prepared, or served:(1) for consumption at a location, or on equipment, provided by a retail merchant;(2) in the county in which the tax is imposed; and(3) by a retail merchant for consideration.As added by P.L.74-1988, SEC.2.
IN Code § 6-9-26-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 26. Madison County Food and Beverage Tax|6-9-26-7. Food Served Off-Premises, in Heated State, or With Eating Utensils

Sec. 7. Transactions described in section 6(1) of this chapter include transactions in which food or beverage is:(1) served by a retail merchant off the merchant's premises;(2) food sold in a heated state or heated by a retail merchant;(3) two (2) or more food ingredients mixed or combined by a retail merchant for sale as a single item (other than food that is only cut, repackaged, or pasteurized by the seller, and eggs, fish, meat, poultry, and foods containing these raw animal foods requiring cooking by the consumer as recommended by the federal Food and Drug Administration in chapter 3, subpart 3-401.11 of its Food Code so as to prevent food borne illnesses); or(4) food sold with eating utensils provided by a retail merchant, including plates, knives, forks, spoons, glasses, cups, napkins, or straws (for purposes of this subdivision, a plate does not include a container or packaging used to transport the food).As added by P.L.74-1988, SEC.2. Amended by P.L.257-2003, SEC.39.
IN Code § 6-9-26-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 26. Madison County Food and Beverage Tax|6-9-26-8. Exemptions

Sec. 8. The county food and beverage tax does not apply to the furnishing, preparing, or serving of any food or beverage in a transaction that is exempt, or to the extent exempt, from the state gross retail tax imposed by IC 6-2.5.As added by P.L.74-1988, SEC.2.
IN Code § 6-9-26-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 26. Madison County Food and Beverage Tax|6-9-26-9. Collection; Returns

Sec. 9. The tax that may be imposed under this chapter shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5. However, the return to be filed for the payment of the taxes may be made on separate returns or may be combined with the return filed for the payment of the state gross retail tax, as prescribed by the department of state revenue.As added by P.L.74-1988, SEC.2.
IN Code § 6-9-26-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 26. Madison County Food and Beverage Tax|6-9-26-10. Receipt of Taxes

Sec. 10. The amounts received from the taxes imposed under this chapter shall be paid monthly by the treasurer of state to the county fiscal officer upon warrants issued by the auditor of state.As added by P.L.74-1988, SEC.2.
IN Code § 6-9-26-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 26. Madison County Food and Beverage Tax|6-9-26-11. Economic Development Project Fund; Establishment; Deposits

Sec. 11. (a) If a tax is imposed under section 3 of this chapter, the county fiscal officer shall establish an economic development project fund.(b) The county fiscal officer shall deposit in the fund all amounts received under this chapter.(c) Any money earned from the investment of money in the fund becomes a part of the fund.As added by P.L.74-1988, SEC.2.
IN Code § 6-9-26-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 26. Madison County Food and Beverage Tax|6-9-26-12. Use of Funds

Sec. 12. (a) Except as provided in section 12.5 of this chapter, money in the county economic development project fund shall be used by the county solely to:(1) finance, construct, improve, equip, operate, maintain, and promote first, a civic center, and then an economic development project, if there is money not needed for a civic center, approved under section 13 of this chapter; and(2) retire bonds issued, loans obtained, or lease payments incurred under IC 36-1-10 (referred to in this chapter as "obligations") to finance, construct, improve, equip, operate, maintain, or promote first, a civic center, and then an economic development project approved under section 13 of this chapter.(b) Obligations entered into for the purposes described in subsection (a) shall be retired by using money collected from a tax imposed under this chapter.As added by P.L.74-1988, SEC.2. Amended by P.L.51-1992, SEC.1.
IN Code § 6-9-26-12.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 26. Madison County Food and Beverage Tax|6-9-26-12.5. Transfer of Funds; Use

Sec. 12.5. (a) This section applies if there are no outstanding obligations for which a pledge has been made under section 15(a) of this chapter concerning uses authorized under section 12 of this chapter.(b) Money deposited in the county economic development project fund shall be transferred to the following:(1) Forty percent (40%) of the money deposited shall be transferred to the fiscal officer of a city having a population of more than fifty-five thousand (55,000) but less than sixty thousand (60,000).(2) Forty percent (40%) of the money deposited shall be transferred to the county general fund. Money transferred under this subdivision shall be used for the following purposes:(A) The financing, construction, or equipping of a secure detention facility under IC 31-31-8 or IC 31-6-9-5 (repealed).(B) All reasonable and necessary architectural, engineering, legal, financing, accounting, advertising, and supervisory expenses related to the financing, construction, or equipping of a facility described in clause (A).(C) The retiring of any bonds issued, loans obtained, or lease payments incurred under IC 36-1-10 to finance, construct, or equip a facility described in clause (A).(3) Twenty percent (20%) of the money deposited shall be transferred to the county general fund. Money transferred under this subdivision shall be used for economic development projects in locations other than a city described in subdivision (1).(c) After the retiring of any bonds issued, loans obtained, or lease payments incurred under IC 36-1-10 to finance, construct, or equip a secure detention facility under subsection (b)(2), money deposited in the county economic development project fund shall be transferred to the following:(1) Seventy percent (70%) of the money deposited shall be transferred to the fiscal officer of a city described in subsection (b)(1).(2) Thirty percent (30%) of the money deposited shall be transferred to the county general fund. Money transferred under this subdivision shall be used for economic development projects in locations other than a city described in subsection (b)(1).(d) Money transferred to a city fiscal officer under subsection (b)(1) or (c)(1) shall be credited to a special account to be known as the city economic development account. Money credited to the account shall be used only for those purposes described in IC 6-3.6-10-2 (local income tax for economic development purposes).As added by P.L.51-1992, SEC.2. Amended by P.L.1-1997, SEC.38; P.L.170-2002, SEC.50; P.L.119-2012, SEC.72; P.L.197-2016, SEC.79.
IN Code § 6-9-26-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 26. Madison County Food and Beverage Tax|6-9-26-13. Disbursements; Resolution and Findings; Restrictions on Use

Sec. 13. (a) Before disbursing money from the fund established under section 11 of this chapter for an economic development project under section 12.5(b)(2)(A), 12.5(c)(3), or 12.5(d)(2) of this chapter, the county fiscal body must adopt a resolution that contains the following:(1) A written finding that the project will do all of the following:(A) Attract new business enterprises to the county or retain or expand existing business enterprises in the county.(B) Benefit the public health and welfare and be of public utility and benefit.(C) Protect and increase state and local tax bases or revenues.(D) Result in a substantial increase in temporary and permanent employment opportunities and private sector investment within the county.(2) The amounts to be disbursed from the fund for each economic development project.(3) The date of the disbursement.(b) The county fiscal body may impose restrictions on the use of the funds as a condition of the disbursement by including the restrictions in the resolution adopted under subsection (a).As added by P.L.74-1988, SEC.2. Amended by P.L.51-1992, SEC.3.
IN Code § 6-9-26-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 26. Madison County Food and Beverage Tax|6-9-26-14. Repeal of Ordinance

Sec. 14. If no obligations are outstanding, the county fiscal body may repeal the ordinance adopted under section 3 of this chapter imposing the tax before December 1 in any year.As added by P.L.74-1988, SEC.2.
IN Code § 6-9-26-15 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 26. Madison County Food and Beverage Tax|6-9-26-15. Pledge of Funds to Finance Obligations

Sec. 15. (a) The county may enter into an agreement under which amounts deposited in, or to be deposited in, the fund are pledged to payment of obligations issued to finance the uses for the money authorized under section 12 or 12.5 of this chapter.(b) With respect to obligations for which a pledge has been made under subsection (a), the general assembly covenants with the holders of these obligations that:(1) 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; and(2) this chapter will not be amended in any manner that will change the purpose for which revenues from the tax imposed under this chapter may be used;as long as the payment of any of those obligations is outstanding.As added by P.L.74-1988, SEC.2. Amended by P.L.51-1992, SEC.4.
IN Code § 6-9-26-16 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 26. Madison County Food and Beverage Tax|6-9-26-16. Repeal of Ordinance; Effective Date; Copy

Sec. 16. The repeal of an ordinance under section 14 of this chapter takes effect January 1 immediately following the date the repeal was adopted. If the fiscal body repeals the ordinance, the clerk shall immediately send a certified copy of the ordinance repealing the ordinance imposing the tax to the commissioner of the department of state revenue.As added by P.L.74-1988, SEC.2.