reglab/housing_qa huggingface dataset:
IN Code § 6-9-36-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 36. Lake County and Porter County Food and Beverage Tax|6-9-36-3. Imposition of Tax; Rescission of Tax; Ordinances; Transmission of Ordinance to State

Sec. 3. (a) The fiscal body of a county described in section 1 of this chapter may adopt an ordinance to impose an excise tax, known as the food and beverage tax, on those transactions described in sections 4 and 5 of this chapter that occur anywhere within the county.(b) The following apply if the fiscal body of the county imposes a tax under this chapter:(1) The rate of the tax equals one percent (1%) of the gross retail income on the transaction. For 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 or this chapter.(2) The fiscal body shall immediately send a certified copy of the ordinance to the commissioner of the department of state revenue.(3) The tax applies to transactions that occur after the last day of the month that follows the month in which the ordinance was adopted.(4) The fiscal body may adopt an ordinance to rescind the tax. The rescission of the tax takes effect after the last day of the month that follows the month in which the ordinance to rescind the tax is adopted. However, the fiscal body may not rescind the tax if there are bonds outstanding or leases or other obligations for which the tax has been pledged under IC 36-7.5.As added by P.L.214-2005, SEC.45.
IN Code § 6-9-36-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 36. Lake County and Porter County Food and Beverage Tax|6-9-36-4. Transactions Taxed

Sec. 4. Except as provided in section 6 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 or political subdivision, or both, in which the tax is imposed; and(3) by a retail merchant for consideration.As added by P.L.214-2005, SEC.45.
IN Code § 6-9-36-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 36. Lake County and Porter County Food and Beverage Tax|6-9-36-5. Transactions Taxed

Sec. 5. Transactions described in section 4(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.214-2005, SEC.45.
IN Code § 6-9-36-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 36. Lake County and Porter County Food and Beverage Tax|6-9-36-6. Transactions Exempt

Sec. 6. The food and beverage tax under this chapter 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.214-2005, SEC.45.
IN Code § 6-9-36-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 36. Lake County and Porter County Food and Beverage Tax|6-9-36-7. Collection and Payment; Returns

Sec. 7. The tax 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.214-2005, SEC.45.
IN Code § 6-9-36-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 36. Lake County and Porter County Food and Beverage Tax|6-9-36-8. Distribution of Revenue

Sec. 8. (a) The entire amount received from the taxes imposed by a county under this chapter shall be paid monthly by the treasurer of state to the treasurer of the northwest Indiana regional development authority established by IC 36-7.5-2-1.(b) The taxes paid to the treasurer of the development authority under this section shall be deposited in the development authority revenue fund established under IC 36-7.5-4-1.As added by P.L.214-2005, SEC.45. Amended by P.L.189-2018, SEC.63.
IN Code § 6-9-37-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 37. Hendricks County Innkeeper's Tax|6-9-37-1. Application of Chapter; Transition of Fund, Commission, and Rate

Sec. 1. (a) This chapter applies to a county having a population of more than one hundred forty thousand (140,000) but less than one hundred fifty thousand (150,000) that had adopted an innkeeper's tax under IC 6-9-18 before July 1, 2005.(b) The:(1) convention, visitor, and tourism promotion fund;(2) convention and visitor commission;(3) innkeeper's tax rate; and(4) tax collection procedures;established under IC 6-9-18 before July 1, 2005, remain in effect and govern the county's innkeeper's tax until amended under this chapter.(c) A member of the convention and visitor commission established under IC 6-9-18 before July 1, 2005, shall serve a full term of office. If a vacancy occurs, the appointing authority shall appoint a qualified replacement as provided in this chapter. The appointing authority shall make other subsequent appointments to the commission as provided in this chapter.As added by P.L.214-2005, SEC.46. Amended by P.L.119-2012, SEC.77.
IN Code § 6-9-37-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 37. Hendricks County Innkeeper's Tax|6-9-37-2. Definitions

Sec. 2. As used in this chapter:(1) "executive" and "fiscal body" have the meanings set forth in IC 36-1-2; and(2) "gross retail income" and "person" have the meanings set forth in IC 6-2.5-1.As added by P.L.214-2005, SEC.46.
IN Code § 6-9-37-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 37. Hendricks County Innkeeper's Tax|6-9-37-3. Imposition

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 the rate of eight percent (8%) 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 P.L.214-2005, SEC.46. Amended by P.L.175-2018, SEC.24.
IN Code § 6-9-37-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 37. Hendricks County Innkeeper's Tax|6-9-37-4. Convention, Visitor, and Tourism Promotion Fund; Uses

Sec. 4. (a) The county treasurer shall establish a convention, visitor, and tourism promotion fund. The treasurer shall deposit in this fund all amounts the treasurer receives under this chapter.(b) The county auditor shall issue a warrant directing the county treasurer to transfer money from the convention, visitor, and tourism promotion fund to the treasurer of the commission established under section 5 of this chapter if the commission submits a written request for the transfer.(c) Subject to subsection (e), money in a convention, visitor, and tourism promotion fund, or money transferred from such a fund under subsection (b), may be expended:(1) to promote and encourage conventions, visitors, and tourism within the county; and(2) for the development of a county park, a county fairground, or a county promotion.Expenditures under subdivision (1) may include, but are not limited to, expenditures for advertising, promotional activities, trade shows, special events, and recreation.(d) If before July 1, 1997, the county issued a bond with a pledge of revenues from the tax imposed under IC 6-9-18-3, the county shall continue to expend money from the fund for that purpose until the bond is paid.(e) Tax revenues attributable to a tax rate that exceeds five percent (5%) must be divided equally between the expenditures authorized under subsection (c)(1) and (c)(2).As added by P.L.214-2005, SEC.46.
IN Code § 6-9-37-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 37. Hendricks County Innkeeper's Tax|6-9-37-6. Commission Powers

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 nonprofit 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) 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. 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 P.L.214-2005, SEC.46.
IN Code § 6-9-37-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 37. Hendricks County Innkeeper's Tax|6-9-37-7. Revenue Deposits; 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 P.L.214-2005, SEC.46.
IN Code § 6-9-37-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 37. Hendricks County Innkeeper's Tax|6-9-37-8. Revenue Transfers; Prohibitions; Penalty

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 P.L.214-2005, SEC.46. Amended by P.L.158-2013, SEC.122.
IN Code § 6-9-38-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 38. Food and Beverage Taxes in Wayne County|6-9-38-1. Application of Chapter

Sec. 1. This chapter applies to a county having a population of more than sixty-eight thousand nine hundred (68,900) but less than seventy thousand (70,000).As added by P.L.214-2005, SEC.47. Amended by P.L.119-2012, SEC.78.
IN Code § 6-9-38-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 38. Food and Beverage Taxes in Wayne County|6-9-38-2. Application of Definitions

Sec. 2. Except as otherwise provided in this chapter, the definitions in IC 36-1-2 apply throughout this chapter.As added by P.L.214-2005, SEC.47.
IN Code § 6-9-38-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 38. Food and Beverage Taxes in Wayne County|6-9-38-3. "Beverage"

Sec. 3. As used in this chapter, "beverage" includes an alcoholic beverage.As added by P.L.214-2005, SEC.47.
IN Code § 6-9-38-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 38. Food and Beverage Taxes in Wayne County|6-9-38-4. "Bonds"

Sec. 4. As used in this chapter, "bonds" has the meaning set forth in IC 5-1-11-1.As added by P.L.214-2005, SEC.47.
IN Code § 6-9-38-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 38. Food and Beverage Taxes in Wayne County|6-9-38-5. "Department"

Sec. 5. As used in this chapter, "department" means the department of state revenue.As added by P.L.214-2005, SEC.47.
IN Code § 6-9-38-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 38. Food and Beverage Taxes in Wayne County|6-9-38-6. "Economic Development Project"

Sec. 6. As used in this chapter, "economic development project" has the meaning set forth in IC 6-3.6-2-8.As added by P.L.214-2005, SEC.47. Amended by P.L.197-2016, SEC.81.
IN Code § 6-9-38-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 38. Food and Beverage Taxes in Wayne County|6-9-38-7. "Food"

Sec. 7. As used in this chapter, "food" includes any food product.As added by P.L.214-2005, SEC.47.
IN Code § 6-9-38-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 38. Food and Beverage Taxes in Wayne County|6-9-38-8. "Gross Retail Income"

Sec. 8. As used in this chapter, "gross retail income" has the meaning set forth in IC 6-2.5-1-5.As added by P.L.214-2005, SEC.47.
IN Code § 6-9-38-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 38. Food and Beverage Taxes in Wayne County|6-9-38-9. "Obligations"

Sec. 9. As used in this chapter, "obligations" has the meaning set forth in IC 5-1-3-1(2).As added by P.L.214-2005, SEC.47. Amended by P.L.88-2021, SEC.8.
IN Code § 6-9-38-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 38. Food and Beverage Taxes in Wayne County|6-9-38-10. "Person"

Sec. 10. As used in this chapter, "person" has the meaning set forth in IC 6-2.5-1-3.As added by P.L.214-2005, SEC.47.
IN Code § 6-9-38-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 38. Food and Beverage Taxes in Wayne County|6-9-38-11. "Retail Merchant"

Sec. 11. As used in this chapter, "retail merchant" has the meaning set forth in IC 6-2.5-1-8.As added by P.L.214-2005, SEC.47.
IN Code § 6-9-38-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 38. Food and Beverage Taxes in Wayne County|6-9-38-12. "Unit"

Sec. 12. As used in this chapter, "unit" means:(1) a county described in section 1 of this chapter; or(2) a city or town located in the county described in section 1 of this chapter.As added by P.L.214-2005, SEC.47.
IN Code § 6-9-38-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 38. Food and Beverage Taxes in Wayne County|6-9-38-13. Imposition of Tax; Ordinances; Transmission of Ordinance to State

Sec. 13. (a) After January 1 but before August 1, the fiscal body of a unit may adopt an ordinance to impose an excise tax known as the unit's food and beverage tax on transactions described in section 14 of this chapter. The fiscal body of a unit other than a county may not adopt an ordinance under this chapter until after July 31, 2006, unless the fiscal body of the county adopts a resolution to relinquish its exclusive authority to adopt an ordinance under this chapter before August 1, 2006. If a county fiscal body adopts a resolution under this subsection, the county fiscal body shall send a certified copy of the resolution to the executive of each city and town located in the county.(b) Before a fiscal body may adopt an ordinance imposing a food and beverage tax, the fiscal body must hold a public hearing on the proposed ordinance, with notice of the time, date, and place of the public hearing given in accordance with IC 5-3-1.(c) If the fiscal body of a county adopts an ordinance to impose a food and beverage tax under this chapter, the county executive must also adopt a substantially similar ordinance to impose the tax.(d) If an ordinance is adopted under subsection (c), the county executive shall immediately send a certified copy of the ordinance to the department.(e) If a unit other than a county adopts an ordinance under this section, the unit's executive shall immediately send a certified copy of the ordinance to the department.As added by P.L.214-2005, SEC.47.
IN Code § 6-9-38-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 38. Food and Beverage Taxes in Wayne County|6-9-38-14. Transactions Taxed

Sec. 14. (a) Except as provided in subsection (c), a food and beverage tax imposed under section 13 of this chapter applies to any transaction in which food or a beverage is furnished, prepared, or served:(1) for consumption at a location, or on equipment, provided by a retail merchant;(2) in the unit in which the tax is imposed; and(3) by the retail merchant for consideration.If both a county and another unit located in the county impose a tax under this chapter, the tax imposed by the county does not apply within the territory of the other unit imposing the tax.(b) Transactions described in subsection (a)(1) include transactions in which food or a beverage is:(1) served by a retail merchant off the merchant's premises;(2) sold by a retail merchant who ordinarily bags, wraps, or packages the food or beverage for immediate consumption on or near the retail merchant's premises, including food or beverages sold on a "take out" or "to go" basis; or(3) sold by a street vendor.(c) A food and beverage tax imposed under this chapter does not apply to the furnishing, preparing, or serving of any food or beverage in a transaction that is exempt, or to the extent the transaction is exempt, from the state gross retail tax imposed under IC 6-2.5.As added by P.L.214-2005, SEC.47.
IN Code § 6-9-38-15 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 38. Food and Beverage Taxes in Wayne County|6-9-38-15. Rate

Sec. 15. The food and beverage tax imposed on a food or beverage transaction described in section 14 of this chapter is equal to one percent (1%) of the gross retail income received by the retail merchant from the transaction. For 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.214-2005, SEC.47.
IN Code § 6-9-38-16 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 38. Food and Beverage Taxes in Wayne County|6-9-38-16. Repeal; Conditions

Sec. 16. (a) If no bonds, leases, obligations, or other evidences of indebtedness of a unit that are payable from a food and beverage tax imposed under this chapter are outstanding, the unit's fiscal body may adopt an ordinance to repeal the unit's food and beverage tax.(b) An ordinance described in subsection (a) must be adopted after January 1 but before September 1 of a year. The fiscal body shall send a certified copy of the ordinance adopted under this section to the department.As added by P.L.214-2005, SEC.47.
IN Code § 6-9-38-17 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 38. Food and Beverage Taxes in Wayne County|6-9-38-17. Effective Date of Ordinance

Sec. 17. If a fiscal body adopts an ordinance under this chapter, the ordinance takes effect January 1 of the year following the year in which the ordinance is adopted.As added by P.L.214-2005, SEC.47.
IN Code § 6-9-38-18 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 38. Food and Beverage Taxes in Wayne County|6-9-38-18. Collection and Payment; Returns

Sec. 18. A food and beverage tax 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 that is filed for the payment of the tax may be made on a separate return or may be combined with the return filed for the payment of the state gross retail tax as prescribed by the department.As added by P.L.214-2005, SEC.47.
IN Code § 6-9-38-19 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 38. Food and Beverage Taxes in Wayne County|6-9-38-19. Revenue Distribution; Notices

Sec. 19. (a) The department shall notify the county auditor of a county containing a unit that imposes a food and beverage tax under this chapter of the amount of tax paid in the unit.(b) The amounts received from a food and beverage tax imposed under this chapter shall be paid monthly by the treasurer of state on warrants issued by the auditor of state to the county auditor of the county in which the unit that imposed the tax is located.As added by P.L.214-2005, SEC.47.