reglab/housing_qa huggingface dataset:
IN Code § 6-9-1-0.3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 1. St. Joseph County Innkeeper's Tax|6-9-1-0.3. Legalization of Certain Expenditures to Promote Tourism in St. Joseph County

Sec. 0.3. (a) This section applies to expenditures made before July 1, 1994.(b) As used in this section, "fund" refers to the convention and exhibition center fund established under section 6 of this chapter.(c) Notwithstanding section 6 of this chapter, expenditures made from the fund to promote tourism in St. Joseph County are legalized and validated, regardless of whether the money was directly used by the special funds board of managers to promote a convention and exhibition center.As added by P.L.220-2011, SEC.163.
IN Code § 6-9-1-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 1. St. Joseph County Innkeeper's Tax|6-9-1-1. "Board of Managers" Defined

Sec. 1. As used in this chapter, "board of managers" means the special funds board of managers created under section 2 of this chapter.Formerly: Acts 1972, P.L.58, SEC.1. As amended by P.L.74-1988, SEC.1.
IN Code § 6-9-1-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 1. St. Joseph County Innkeeper's Tax|6-9-1-3. Meetings; Election of Officers; Quorum

Sec. 3. Promptly after the fifteenth day of January of each year, the board of managers shall hold a meeting for the purpose of organization. They shall choose one of their members president, another vice-president, another secretary and another treasurer, who shall perform the duties pertaining to those offices. Such officers first so chosen shall serve from the date of their election until their successors are elected and qualified. The members shall be authorized to adopt such by-laws, rules and regulations as they may deem necessary for the proper conduct of their proceedings, the carrying out of their duties and the safeguarding of the funds and the property entrusted to their care. A majority of the board of managers shall constitute a "quorum", and the concurrence of a majority of the board of managers shall be necessary to authorize any action.Formerly: Acts 1972, P.L.58, SEC.1.
IN Code § 6-9-1-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 1. St. Joseph County Innkeeper's Tax|6-9-1-4. Management of Funds; Bonds

Sec. 4. (a) Subject to subsection (b), all funds coming into possession of the board of managers shall be deposited, held secured, or invested and paid in accordance with the general laws of the state relating to the handling of public funds. The handling and expenditure of funds coming into possession of the board of managers shall be subject to audit and supervision by the state board of accounts.(b) Upon request by the Potawatomi Zoo, the board of managers shall fully support and assist the Potawatomi Zoo to secure the issuance of bonds from the applicable fiscal body up to a term of twenty (20) years to pay any costs associated with the financing, construction, renovation, improvement, and equipping of projects for the Potawatomi Zoo. Any funds received as a result of issuing bonds under this section shall be given to the Potawatomi Zoo, and the Potawatomi Zoo shall have complete control over funds received as a result of issuing the bonds. The board of managers may require that the Potawatomi Zoo issue an annual report that:(1) describes how funds are used to support a project; and(2) provides a current update of a project's development.(c) Bonds issued under this section must be repaid in accordance with section 6.3(c) of this chapter.Formerly: Acts 1972, P.L.58, SEC.1. As amended by P.L.69-2021, SEC.1.
IN Code § 6-9-1-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 1. St. Joseph County Innkeeper's Tax|6-9-1-5. Tax Levy; Rate; Payment and Collection; Exemption

Sec. 5. (a) In a county having a population of more than two hundred fifty thousand (250,000) but less than two hundred seventy thousand (270,000), there shall be levied each year 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 commercial hotel, motel, inn, tourist camp, or tourist cabin.(b) Except as otherwise provided in this section, the tax imposed under subsection (a) is imposed at the rate of six percent (6%) on the gross income derived from lodging income only and shall be in addition to the state gross retail tax imposed on such persons by IC 6-2.5. After June 30, 2021, the county fiscal body may adopt an ordinance to increase the tax rate to not more than eight percent (8%).(c) The tax shall be paid quarterly to the county treasurer not more than twenty (20) days after the end of the quarter in which the tax is collected. All 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 except as otherwise provided by this chapter, and except that the county treasurer, and not the department of state revenue, 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 the other listed taxes under IC 6-8.1-1-1.(d) The tax imposed under subsection (a) does not apply to the renting or furnishing of rooms, lodgings, or accommodations to a person for a period of thirty (30) days or more.(e) If the county fiscal body adopts an ordinance to increase the tax rate after June 30, 2021, under subsection (b), the county fiscal body shall:(1) specify the effective date of the ordinance to provide that the ordinance takes effect:(A) at least thirty (30) days after the adoption of the ordinance; and(B) on the first day of a month; and(2) immediately send a certified copy of the ordinance to the commissioner of the department of state revenue.(f) If the county fiscal body does not immediately send a certified copy of the ordinance to the commissioner of the department of state revenue as required under subsection (e), the department of state revenue shall treat an increase in the tax rate under this section as having been adopted 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 department of state revenue; or(2) on the effective date specified in the ordinance.Formerly: Acts 1972, P.L.58, SEC.1. As amended by Acts 1977, P.L.91, SEC.1; Acts 1979, P.L.82, SEC.1; P.L.97-1983, SEC.5; P.L.12-1992, SEC.32; P.L.49-1994, SEC.1; P.L.67-1997, SEC.1; P.L.119-2012, SEC.55; P.L.175-2018, SEC.1; P.L.108-2019, SEC.136; P.L.69-2021, SEC.2.
IN Code § 6-9-1-6.2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 1. St. Joseph County Innkeeper's Tax|6-9-1-6.2. Sports Complex Fund

Sec. 6.2. (a) As used in this section, "sports complex fund" refers to the Mishawaka indoor sports complex fund.(b) Subject to subsection (d), the county treasurer, after collecting the tax revenue in accordance with section 5 of this chapter, shall quarterly deposit tax revenue in the sports complex fund as follows:(1) If the tax is imposed at a rate of six percent (6%), sixty percent (60%) of the amount of revenue collected as a result of a one percent (1%) rate.(2) If the county fiscal body adopts an ordinance to increase the tax rate imposed under this chapter to a rate of more than six percent (6%), but less than eight percent (8%), the sum of:(A) twenty percent (20%) of the amount of revenue that is attributable to the increased tax rate; plus(B) sixty percent (60%) of the amount of revenue collected as a result of a one percent (1%) rate.(3) If the county fiscal body adopts an ordinance to increase the tax rate imposed under this chapter to a rate of eight percent (8%), the amount of revenue collected as a result of a one percent (1%) rate.(c) Money in the sports complex fund shall be expended by the board of managers to develop and operate an indoor sports complex located in the city of Mishawaka.(d) This section expires on July 1, 2046.As added by P.L.108-2019, SEC.138. Amended by P.L.69-2021, SEC.4.
IN Code § 6-9-1-6.3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 1. St. Joseph County Innkeeper's Tax|6-9-1-6.3. Potawatomi Zoo Fund

Sec. 6.3. (a) As used in this section, "zoo fund" refers to the Potawatomi Zoo fund.(b) Subject to subsection (d), the county treasurer, after collecting the tax revenue in accordance with section 5 of this chapter, shall quarterly deposit tax revenue in the zoo fund as follows:(1) If the tax is imposed at a rate of six percent (6%), forty percent (40%) of the amount of revenue collected as a result of a one percent (1%) rate.(2) If the county fiscal body adopts an ordinance to increase the tax rate imposed under this chapter to a rate of more than six percent (6%), but less than eight percent (8%), the sum of:(A) five percent (5%) of the amount of revenue that is attributable to the increased tax rate; plus(B) forty percent (40%) of the amount of revenue collected as a result of a one percent (1%) rate.(3) If the county fiscal body adopts an ordinance to increase the tax rate imposed under this chapter to a rate of eight percent (8%), the amount of revenue collected as a result of a one-half of one percent (0.5%) rate.(c) Money in the zoo fund shall be expended by the board of managers to:(1) finance projects for the Potawatomi Zoo located in the city of South Bend that are included in the Potawatomi Zoo's capital improvement master plan as in effect on July 1, 2019; and(2) refund bonds issued or pay other obligations incurred for a purpose described in subdivision (1), make lease payments incurred, or retire bonds issued to finance projects for the Potawatomi Zoo located in the city of South Bend as described in subdivision (1).(d) This section expires on July 1, 2046.As added by P.L.108-2019, SEC.139. Amended by P.L.69-2021, SEC.5.
IN Code § 6-9-1-6.4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 1. St. Joseph County Innkeeper's Tax|6-9-1-6.4. Morris Performing Arts Center Fund

Sec. 6.4. (a) As used in this section, "fund" means the Morris Performing Arts Center fund.(b) If the county fiscal body adopts an ordinance to increase the tax rate under section 5(b) of this chapter, the fund is established for the purpose of investing money in the Morris Performing Arts Center, which may include construction costs to:(1) alter or expand existing structures and buildings of, or connected or immediately adjacent to, the Morris Performing Arts Center;(2) construct, expand, or repair parking facilities;(3) add levels or stories to the Morris Performing Arts Center;(4) improve or update the Morris Performing Arts Center; or(5) create private development opportunities, such as adding retail space or residential units in, or connected or immediately adjacent to, the Morris Performing Arts Center.(c) Subject to subsection (e), the county treasurer, after collecting the tax revenue in accordance with section 5 of this chapter, shall quarterly deposit tax revenue in the fund as follows:(1) If the county fiscal body adopts an ordinance to increase the tax rate imposed under this chapter to a rate of more than six percent (6%), but less than eight percent (8%), twenty-five percent (25%) of the amount of revenue that is attributable to the increased tax rate.(2) If the county fiscal body adopts an ordinance to increase the tax rate imposed under this chapter to a rate of eight percent (8%), the amount of revenue collected as a result of a one-half of one percent (0.5%) rate.(d) The board of managers shall administer the fund to:(1) finance, construct, improve, equip, operate, promote, and maintain the Morris Performing Arts Center;(2) renovate, equip, operate, and maintain any existing structure of the Morris Performing Arts Center;(3) refund bonds issued for a purpose described in subdivision (1) or (2), make lease payments incurred, or retire bonds issued to finance, construct, improve, or equip a capital project described in this section; or(4) carry out any other purpose described in subsection (b).(e) This section expires on July 1, 2046.As added by P.L.69-2021, SEC.6.
IN Code § 6-9-1-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 1. St. Joseph County Innkeeper's Tax|6-9-1-7. Proposed Budget; Approval

Sec. 7. The board of managers shall prepare a proposed budget for each calendar year covering its projected operating expenses, its estimated income, and reasonable reserves. At the same time, the board shall prepare a report on the cost effectiveness of expenditures for operating subsidies and promotion programs and submit the report with the proposed budget. The board of managers shall submit its proposed budget to the county council. The county council shall review the board's proposed budget, and the county council shall either approve, increase, or decrease the board's proposed budget. However, the county council may not increase or decrease the board's proposed budget unless two-thirds (2/3) of the members of the county council vote in favor of the increase or decrease. The board's proposed budget as approved, increased, or decreased by the county council is the board's budget for the calendar year. The board of managers may not make an expenditure which is not provided for in the budget as approved, increased, or decreased by the county council, unless the additional expenditure is approved by the county council.As added by Acts 1977, P.L.91, SEC.2. Amended by P.L.49-1994, SEC.3.
IN Code § 6-9-2-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 2. Lake County Innkeeper's Tax|6-9-2-1. Tax on Lodgings; Rate; Returns; Disposition of Revenue

Sec. 1. (a) A county having a population of more than four hundred thousand (400,000) but less than seven hundred thousand (700,000) that establishes a medical center development agency pursuant to IC 16-23.5-2 may levy each year a tax on every person engaged in the business of renting or furnishing, for periods of less than thirty (30) days by the same party in the same room, any room or rooms, lodgings, or accommodations, in any hotel, motel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished for a consideration.(b) Such tax shall be at a rate of five percent (5%) on the gross retail income derived therefrom and is in addition to the state gross retail tax imposed on the retail transaction.(c) The county fiscal body may adopt an ordinance to require that the tax shall be paid monthly to the county treasurer. If such an ordinance is adopted. The tax shall be paid to the county treasurer not more than twenty (20) days after the end of the month the tax is collected. If such an ordinance is not adopted, the tax shall be imposed, paid, and collected in exactly the same manner as the state gross retail tax is imposed, paid, and collected.(d) All of the provisions of the state gross retail tax (IC 6-2.5) relating to rights, duties, liabilities, procedures, penalties, definitions, exemptions, and administration shall be applicable to the imposition and administration of the tax imposed by this section except to the extent such provisions are in conflict or inconsistent with the specific provisions of this chapter or the requirements of the county treasurer. Specifically and not in limitation of the foregoing sentence, the terms "person" and "gross retail income" shall have the same meaning in this section as they have in the state gross retail tax (IC 6-2.5). If the tax is paid to the department of state revenue, the returns to be filed for the payment of the tax under this section may be either a separate return or may be combined with the return filed for the payment of the state gross retail tax as the department of state revenue may, by rule, determine.(e) If the tax is paid to the department of state revenue, the amounts received from the tax shall be paid by the end of the next succeeding month by the treasurer of state to the county treasurer upon warrants issued by the auditor of state. The county treasurer shall deposit the revenue received under this chapter as provided in section 2 of this chapter.Formerly: Acts 1972, P.L.58, SEC.2; Acts 1975, P.L.69, SEC.1. As amended by Acts 1981, P.L.11, SEC.39; Acts 1982, P.L.67, SEC.1; P.L.96-1983, SEC.1; P.L.108-1987, SEC.1; P.L.12-1992, SEC.33; P.L.67-1997, SEC.2; P.L.2-2007, SEC.130; P.L.172-2011, SEC.90; P.L.175-2018, SEC.2.
IN Code § 6-9-2-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 2. Lake County Innkeeper's Tax|6-9-2-4. Powers of Bureau

Sec. 4. (a) The bureau may:(1) accept and use gifts, grants, and contributions from any public or private source, under terms and conditions that the bureau 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 from any fund established by the bureau, the promotion fund, or the alternate revenue fund to any Indiana nonprofit corporation to promote and encourage 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;(8) enter into leases under IC 36-1-10 for the construction, acquisition, and equipping of a visitor center; and(9) exercise the power of eminent domain to acquire property to promote and encourage conventions, trade shows, special events, recreation, and visitors within the county.(b) All expenses of the bureau shall be paid from funds established by the bureau. Before December 20 of each year, the bureau shall prepare a budget for expenditures during the following year, taking into consideration the recommendations made by a corporation qualified under subsection (a)(6) A budget prepared under this section must be:(1) submitted to the department of local government finance;(2) published on the department's interactive and searchable Internet web site containing local government information (the Indiana gateway for governmental units); and(3) placed on file with the county auditor.(c) All money in the bureau's funds 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 in the bureau's funds are subject to audit and supervision by the state board of accounts.As added by Acts 1982, P.L.67, SEC.4. Amended by P.L.46-1998, SEC.1; P.L.168-2005, SEC.3; P.L.223-2007, SEC.8; P.L.172-2011, SEC.93; P.L.190-2014, SEC.27.
IN Code § 6-9-2-4.3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 2. Lake County Innkeeper's Tax|6-9-2-4.3. Convention, Tourism, and Visitor Promotion Alternate Revenue Fund

Sec. 4.3. (a) The Lake County convention and visitor bureau shall establish a convention, tourism, and visitor promotion alternate revenue fund (referred to in this chapter as the "alternate revenue fund"). The bureau may deposit in the alternate revenue fund all money received by the bureau after June 30, 2005, that is not required to be deposited in the promotion fund under section 2 of this chapter or a fund established by the bureau, including appropriations, gifts, grants, membership dues, and contributions from any public or private source.(b) The bureau may, without appropriation by the county council, expend money from the alternate revenue fund to promote and encourage conventions, trade shows, visitors, special events, sporting events, and exhibitions in the county. Money may be paid from the alternate revenue fund by claim in the same manner as municipalities may pay claims under IC 5-11-10-1.6.(c) All money in the alternate revenue fund 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 in the alternate revenue fund is subject to audit and supervision by the state board of accounts.(d) Money derived from the taxes imposed under IC 4-33-13 may not be transferred to the alternate revenue fund.As added by P.L.168-2005, SEC.4. Amended by P.L.172-2011, SEC.94; P.L.204-2016, SEC.28.
IN Code § 6-9-2-4.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 2. Lake County Innkeeper's Tax|6-9-2-4.5. Visitor Center Funding; Allocation From Promotion Fund and Alternate Revenue Fund

Sec. 4.5. The bureau may enter into an agreement under which amounts deposited in, or to be deposited in, the promotion fund or the alternate revenue fund, or both, are pledged to payment of obligations, including leases entered into under IC 36-1-10, issued to finance the construction, acquisition, and equipping of a visitor center to promote and encourage conventions, trade shows, special events, recreation, and visitors within the county.As added by P.L.46-1998, SEC.2. Amended by P.L.168-2005, SEC.5.
IN Code § 6-9-2-4.7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 2. Lake County Innkeeper's Tax|6-9-2-4.7. Issuance of Bonds; Negotiation and Sale; Leases

Sec. 4.7. (a) The bureau may issue bonds, enter into leases, or incur other obligations to:(1) pay the costs incurred in the financing, construction, acquisition, and equipping of a visitor center to promote and encourage conventions, trade shows, special events, recreation, and visitors within the county;(2) reimburse itself or any nonprofit corporation for any money advanced to pay those costs; or(3) refund bonds issued or other obligations incurred under this chapter.(b) Bonds issued or obligations incurred under this section:(1) are payable solely from the money provided in this chapter;(2) may, in the discretion of the bureau, be sold at a negotiated sale or under IC 5-1-11 and IC 5-3-1; and(3) must be authorized by a resolution of the bureau.(c) Leases entered into under this section:(1) may be for a term not to exceed fifty (50) years;(2) may provide for payments from revenues under this chapter, any other revenues available to the bureau, or any combination of these sources;(3) may provide that payments by the bureau to the lessor are required only to the extent and only for the time that the lessor is able to provide the leased facilities in accordance with the lease;(4) must be based upon the value of the facilities leased; and(5) may not create a debt of the county for purposes of the Constitution of the State of Indiana.(d) A lease may be entered into by the bureau 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.(e) After the public hearing, the bureau may approve the execution of the lease only if the bureau finds that the services to be provided throughout the life of the lease will serve the public purposes for which the bureau was created and that the execution of the lease is in the best interests of the residents of the county.(f) Upon execution of a lease under this section, the bureau shall publish notice of the execution of the lease in accordance with IC 5-3-1.(g) An action to contest the validity of bonds issued or leases entered into under this section must be brought within thirty (30) days after the adoption of a bond resolution or notice of the execution and approval of the lease, as the case may be.As added by P.L.46-1998, SEC.3.