reglab/housing_qa huggingface dataset:
IN Code § 6-9-27-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 27. Miscellaneous Local Food and Beverage Taxes|6-9-27-1. Application

Sec. 1. This chapter applies to the following:(1) A town:(A) located in a county having a population of more than sixty thousand (60,000) but less than sixty-eight thousand nine hundred (68,900); and(B) having a population of more than nine thousand (9,000).(2) A town:(A) located in a county having a population of more than thirty-seven thousand one hundred twenty-five (37,125) but less than thirty-seven thousand five hundred (37,500); and(B) having a population of less than one thousand (1,000).(3) A town:(A) located in a county having a population of more than one hundred forty thousand (140,000) but less than one hundred fifty thousand (150,000); and(B) having a population of more than twenty-five thousand (25,000).(4) A town:(A) located in a county having a population of more than one hundred forty thousand (140,000) but less than one hundred fifty thousand (150,000); and(B) having a population of more than twenty thousand (20,000) but less than twenty-five thousand (25,000).(5) A town:(A) located in a county having a population of more than one hundred forty thousand (140,000) but less than one hundred fifty thousand (150,000); and(B) having a population of more than ten thousand (10,000) but less than twenty thousand (20,000).(6) A city having a population of more than eleven thousand seven hundred (11,700) but less than eleven thousand nine hundred (11,900).As added by P.L.35-1990, SEC.24. Amended by P.L.12-1992, SEC.54; P.L.103-1995, SEC.1; P.L.170-2002, SEC.51; P.L.214-2005, SEC.34; P.L.119-2012, SEC.73.
IN Code § 6-9-27-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 27. Miscellaneous Local Food and Beverage Taxes|6-9-27-2. Definitions

Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter.As added by P.L.35-1990, SEC.24.
IN Code § 6-9-27-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 27. Miscellaneous Local Food and Beverage Taxes|6-9-27-3. Adoption of Ordinance

Sec. 3. (a) The fiscal body of the municipality may adopt an ordinance to impose an excise tax, known as the municipal food and beverage tax, on transactions described in section 4 of this chapter.(b) If a fiscal body adopts an ordinance under subsection (a), the fiscal body shall immediately send a certified copy of the ordinance to the department of state revenue.(c) If a fiscal body adopts an ordinance under subsection (a), the municipal 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.35-1990, SEC.24. Amended by P.L.214-2005, SEC.35.
IN Code § 6-9-27-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 27. Miscellaneous Local Food and Beverage Taxes|6-9-27-4. Transactions; Application of Tax

Sec. 4. (a) Except as provided in subsection (c), a tax imposed under section 3 of this chapter applies to a 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 city or town in which the tax is imposed; and(3) by a retail merchant for consideration.(b) Transactions described in subsection (a)(1) 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).(c) The municipal food and beverage tax does not apply to the furnishing, preparing, or serving of a food or beverage in a transaction that is exempt, or to the extent the transaction is exempt, from the state gross retail tax imposed by IC 6-2.5.As added by P.L.35-1990, SEC.24. Amended by P.L.257-2003, SEC.40; P.L.214-2005, SEC.36.
IN Code § 6-9-27-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 27. Miscellaneous Local Food and Beverage Taxes|6-9-27-5. Amount

Sec. 5. The municipal food and beverage tax imposed on a food or beverage transaction described in section 4 of this chapter equals one percent (1%) of the gross retail income received by the merchant from the transaction. For purposes of this chapter, the gross retail income received by the retail merchant from a transaction does not include the amount of tax imposed on the transaction under IC 6-2.5.As added by P.L.35-1990, SEC.24. Amended by P.L.214-2005, SEC.37.
IN Code § 6-9-27-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 27. Miscellaneous Local Food and Beverage Taxes|6-9-27-6. Imposition, Payment, and Collection; Returns

Sec. 6. A 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 with the payment of the tax imposed under this chapter 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 of state revenue.As added by P.L.35-1990, SEC.24.
IN Code § 6-9-27-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 27. Miscellaneous Local Food and Beverage Taxes|6-9-27-7. Payments to Municipal Fiscal Officer

Sec. 7. The amounts received from the tax imposed under this chapter shall be paid monthly by the treasurer of state to the city or town fiscal officer upon warrants issued by the auditor of state.As added by P.L.35-1990, SEC.24. Amended by P.L.214-2005, SEC.38.
IN Code § 6-9-27-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 27. Miscellaneous Local Food and Beverage Taxes|6-9-27-8. Town Food and Beverage Tax Receipts Fund

Sec. 8. (a) If a tax is imposed under section 3 of this chapter by a town described in section 1 of this chapter, the town fiscal officer shall establish a food and beverage tax receipts fund.(b) The town fiscal officer shall deposit in this fund all amounts received under this chapter.(c) Money earned from the investment of money in the fund becomes a part of the fund.As added by P.L.35-1990, SEC.24. Amended by P.L.214-2005, SEC.39.
IN Code § 6-9-27-8.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 27. Miscellaneous Local Food and Beverage Taxes|6-9-27-8.5. City Food and Beverage Tax Receipts Fund

Sec. 8.5. (a) If a tax is imposed under section 3 of this chapter by a city described in section 1(6) of this chapter, the city fiscal officer shall establish a food and beverage tax receipts fund.(b) The city fiscal officer shall deposit in this fund all amounts received under this chapter.(c) Money earned from the investment of money in the fund becomes a part of the fund.As added by P.L.214-2005, SEC.40.
IN Code § 6-9-27-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 27. Miscellaneous Local Food and Beverage Taxes|6-9-27-9. Town Use of Revenue; Pledges to Pay Obligations

Sec. 9. (a) Except as provided in subsection (b), money in the fund established under section 8 of this chapter shall be used by the town for the financing, construction, operation, or maintenance of the following:(1) Sanitary sewers or wastewater treatment facilities.(2) Park or recreational facilities.(3) Drainage or flood control facilities.(4) Water treatment, storage, or distribution facilities.(b) The fiscal body of the town may pledge money in the fund to pay bonds issued, loans obtained, and lease payments or other obligations incurred by or on behalf of the town or a special taxing district in the town to provide the facilities described in subsection (a).(c) Subsection (b) applies only to bonds, loans, lease payments, or obligations that are issued, obtained, or incurred after the date on which the tax is imposed under section 3 of this chapter.(d) A pledge under subsection (a) is enforceable under IC 5-1-14-4.As added by P.L.35-1990, SEC.24. Amended by P.L.214-2005, SEC.41.
IN Code § 6-9-27-9.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 27. Miscellaneous Local Food and Beverage Taxes|6-9-27-9.5. City Use of Revenue; Pledges to Pay Obligations

Sec. 9.5. (a) A city shall use money in the fund established under section 8.5 of this chapter for only the following:(1) Renovating the city hall.(2) Constructing new police or fire stations, or both.(3) Improving the city's sanitary sewers or wastewater treatment facilities, or both.(4) Improving the city's storm water drainage systems.(5) Other projects involving the city's water system or sanitary sewer system or protecting the city's well fields, as determined by the city fiscal body.(b) The fiscal body of the city may pledge money in the fund to pay bonds issued, loans obtained, and lease payments or other obligations incurred by or on behalf of the city or a special taxing district in the city to provide the projects described in subsection (a).(c) Subsection (b) applies only to bonds, loans, lease payments, or obligations that are issued, obtained, or incurred after the date on which the tax is imposed under section 3 of this chapter.(d) A pledge under subsection (b) is enforceable under IC 5-1-14-4.As added by P.L.214-2005, SEC.42. Amended by P.L.184-2006, SEC.10; P.L.176-2009, SEC.16.
IN Code § 6-9-27-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 27. Miscellaneous Local Food and Beverage Taxes|6-9-27-10. Payment of Outstanding Obligations; Covenant With Holders

Sec. 10. With respect to obligations for which a pledge has been made under section 9(b) or 9.5(b) of this chapter, the general assembly covenants with the holders of the obligations that this chapter will not be repealed or amended in a manner that will adversely affect the imposition or collection of the tax imposed under this chapter if the payment of any of the obligations is outstanding.As added by P.L.35-1990, SEC.24. Amended by P.L.214-2005, SEC.43.
IN Code § 6-9-28-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 28. Hendricks County Admissions Tax|6-9-28-1. Applicability of Chapter

Sec. 1. This chapter applies only to a county having a population of more than one hundred forty thousand (140,000) but less than one hundred fifty thousand (150,000).As added by P.L.19-1994, SEC.13. Amended by P.L.170-2002, SEC.52; P.L.119-2012, SEC.74.
IN Code § 6-9-28-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 28. Hendricks County Admissions Tax|6-9-28-2. Ordinance Imposing Tax

Sec. 2. (a) After January 1 but before June 1 of a year, the county fiscal body may adopt an ordinance to impose an excise tax, known as the county admissions tax, for the privilege of attending an amusement park.(b) If a fiscal body adopts an ordinance under subsection (a), it shall immediately send a certified copy of the ordinance to the commissioner of the department of state revenue.(c) If a county fiscal body adopts an ordinance under subsection (a), the county admissions tax applies to admission charges collected after June 30 of the year in which the ordinance is adopted.As added by P.L.19-1994, SEC.13.
IN Code § 6-9-28-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 28. Hendricks County Admissions Tax|6-9-28-3. Amount of Tax

Sec. 3. The county admissions tax equals one dollar ($1) on the price of each admission to a facility described in section 2(a) of this chapter.As added by P.L.19-1994, SEC.13.
IN Code § 6-9-28-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 28. Hendricks County Admissions Tax|6-9-28-4. Liability; Collection

Sec. 4. (a) Each person who pays a price for admission to a facility described in section 2(a) of this chapter is liable for the tax imposed under this chapter.(b) The person who collects the price for admission shall also collect the county admissions tax imposed with respect to the price for admission. The person shall collect the tax at the same time the price for admission is paid, regardless of whether the price paid is for a single admission, for season tickets, or for any other admission arrangement. In addition, the person shall collect the tax as an agent of the state and the county in which the facility described in section 2(a) of this chapter is located.As added by P.L.19-1994, SEC.13.
IN Code § 6-9-28-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 28. Hendricks County Admissions Tax|6-9-28-5. Remittance; Return

Sec. 5. A person who collects a county admissions tax under section 4 of this chapter shall remit the tax collections to the department of state revenue. The person shall remit those revenues collected during a particular month before the fifteenth day of the following month. At the time the tax revenues are remitted, the person shall file a county admissions tax return on the form prescribed by the department of state revenue.As added by P.L.19-1994, SEC.13.
IN Code § 6-9-28-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 28. Hendricks County Admissions Tax|6-9-28-6. Payment to County by Warrant

Sec. 6. The amounts received from the county admissions tax shall be paid monthly by the treasurer of the state to the county treasurer upon warrants issued by the auditor of state.As added by P.L.19-1994, SEC.13.
IN Code § 6-9-28-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 28. Hendricks County Admissions Tax|6-9-28-7. County Admissions Tax Fund; Establishment; Deposit and Use of Money

Sec. 7. (a) If a tax is imposed under this chapter, the county legislative body shall establish a county admissions tax fund.(b) The county treasurer shall deposit money received under section 6 of this chapter in the county admissions tax fund.(c) Money earned from the investment of money in the admissions tax fund becomes a part of the fund.(d) Money in the county admissions tax fund may be used by the county only for the following:(1) Providing financial assistance, including grants, loans, and guarantees, for private enterprise to complete economic development projects in the county.(2) Retiring bonds issued under Indiana law.(3) Paying lease rentals under Indiana law.(4) Paying the operating expenses of a governmental entity that plans or implements economic development projects.As added by P.L.19-1994, SEC.13. Amended by P.L.28-1997, SEC.28.
IN Code § 6-9-29-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 29. Innkeeper's Tax Administration|6-9-29-1. Application of Chapter

Sec. 1. This chapter applies to all counties imposing an innkeeper's tax under this article.As added by P.L.85-1995, SEC.38.
IN Code § 6-9-29-1.2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 29. Innkeeper's Tax Administration|6-9-29-1.2. Application to Rooms, Lodgings, or Other Accommodations in a House, Condominium, or Apartment; Exemption

Sec. 1.2. (a) Except as provided in subsection (b), an innkeeper's tax imposed under this article applies, in addition to any other place explicitly specified in a statute under this article, to rooms, lodgings, or other accommodations in a house, condominium, or apartment that are furnished for consideration for less than thirty (30) days.(b) The exemption provided by IC 6-2.5-5-53(a) from the state gross retail tax also applies to innkeeper's taxes imposed under subsection (a).(c) This subsection is intended as notice to an owner in subsection (a). The state gross retail tax imposed under IC 6-2.5-4-4 may also apply to transactions described in subsection (a) in which an owner is required to collect and remit innkeeper's taxes under an applicable innkeeper's tax statute in this article.As added by P.L.108-2019, SEC.140.
IN Code § 6-9-29-1.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 29. Innkeeper's Tax Administration|6-9-29-1.5. Effective Date of Ordinance to Be Specified; Certified Copy of Ordinance; Collection of Tax

Sec. 1.5. (a) Unless otherwise provided in this article, a county fiscal body that adopts an ordinance to impose, rescind, or increase or decrease the rate of a county innkeeper's tax, or to make a change between collection of the tax by the county treasurer or the department of state revenue, must specify the effective date of the ordinance to provide that the ordinance takes effect:(1) at least thirty (30) days after the adoption of the ordinance; and(2) on the first day of a month.(b) If a county fiscal body adopts an ordinance described in subsection (a), it must immediately send a certified copy of the ordinance to the commissioner of the department of state revenue. Notwithstanding subsection (a), if the department of state revenue collects the revenue from the county innkeeper's tax, the department of state revenue shall begin collecting the tax at the rate provided in the ordinance on the later of:(1) the first day of the month that is not less than thirty (30) days after the ordinance is sent to the commissioner of the department of state revenue; or(2) the effective date specified in the ordinance.If an ordinance does not specify an effective date, the ordinance shall be considered effective on the earliest date allowable under this section.As added by P.L.119-1998, SEC.20. Amended by P.L.122-2021, SEC.5.
IN Code § 6-9-29-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 29. Innkeeper's Tax Administration|6-9-29-2. Liability; Penalty for Failure to Remit Tax

Sec. 2. An individual who:(1) is an individual taxpayer or an employee, an officer, or a member of a corporate or partnership taxpayer; and(2) has a duty to remit innkeeper's taxes to the department of state revenue or a political subdivision;holds those innkeeper's taxes in trust for the state or political subdivision and is personally liable for the payment of the innkeeper's taxes, plus any penalties and interest attributable to the innkeeper's taxes, to the state or political subdivision. An individual who knowingly fails to collect or remit the innkeeper's taxes to the state or political subdivision commits a Level 6 felony.As added by P.L.85-1995, SEC.38. Amended by P.L.158-2013, SEC.120.
IN Code § 6-9-29-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 29. Innkeeper's Tax Administration|6-9-29-3. Rights and Powers of County Treasurer; Standard Return Form

Sec. 3. (a) If an ordinance has been adopted requiring the payment of the innkeeper's tax to the county treasurer instead of the department of state revenue, the county treasurer has the same rights and powers with respect to collecting and refunding the county innkeeper's tax as the department of state revenue.(b) The department of state revenue shall prescribe a standard return form to be used by a taxpayer with remittance of the innkeeper's tax:(1) to the department of state revenue, if the taxpayer files a separate return for the innkeeper's tax; or(2) to the county treasurer, if an ordinance has been adopted requiring the payment of the innkeeper's tax to the county treasurer instead of the department of state revenue.As added by P.L.85-1995, SEC.38. Amended by P.L.181-2016, SEC.31; P.L.175-2018, SEC.20.
IN Code § 6-9-29-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 29. Innkeeper's Tax Administration|6-9-29-4. Summary Data to Be Provided by Department of State Revenue

Sec. 4. Upon a request by a county auditor or treasurer, the department of state revenue shall provide summary data regarding innkeeper's tax collections for the county. This data may not include any confidential information. The department shall provide the summary data within ten (10) business days after the request is made.As added by P.L.85-1995, SEC.38.
IN Code § 6-9-29-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 29. Innkeeper's Tax Administration|6-9-29-5. Summary Data to Be Provided to Commissions

Sec. 5. (a) As used in this section, "commission" refers to the following:(1) A board of managers established under:(A) IC 6-9-1-2 (St. Joseph County);(B) IC 6-9-3-1 (Floyd/Clark County);(C) IC 6-9-6-2 (LaPorte County);(D) IC 6-9-10-2 (Wayne County); or(E) IC 6-9-15-2 (Jefferson County).(2) A capital improvement board of managers established under:(A) IC 36-10-9-3 (Marion County); or(B) IC 36-10-8 (Allen County).(3) A commission established under:(A) IC 6-9-10.5-9 (White County);(B) IC 6-9-18-5 (Uniform County Innkeeper's Tax);(C) IC 6-9-19-5 (Elkhart County);(D) IC 6-9-32-5 (Jackson County); or(E) IC 6-9-37-5 (Hendricks County).(4) A convention and visitor bureau:(A) established under IC 6-9-2-3 (Lake County); or(B) designated as a grant recipient under IC 6-9-9-3(c) (Allen County).(5) A convention and visitor commission established under:(A) IC 6-9-2.5-2 (Vanderburgh County);(B) IC 6-9-4-2 (Monroe County);(C) IC 6-9-7-2 (Tippecanoe County);(D) IC 6-9-11-2 (Vigo County);(E) IC 6-9-14-2 (Brown County); or(F) IC 6-9-17-5 (Madison County).(6) Any other similar entity that is authorized to administer funds received from an innkeeper's tax imposed under this article.(b) Each month, the department of state revenue shall also provide summary data of the amount of the county's innkeeper's tax collections to the commission established for that county.(c) This subsection applies only to a county that has adopted an ordinance requiring the payment of the innkeeper's tax to the county treasurer instead of the department of state revenue. The county treasurer shall determine and report to the department of state revenue before March 1 of each year the amount of innkeeper's tax collected in the county in the preceding calendar year. Not later than April 1 of each year, the department of state revenue shall provide summary data of the total amount of the county's innkeeper's tax collected in the preceding calendar year to the commission established for that county.As added by P.L.175-2018, SEC.21. Amended by P.L.290-2019, SEC.10.