reglab/housing_qa huggingface dataset:
IN Code § 6-9-29-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 29. Innkeeper's Tax Administration|6-9-29-6. Requirement for Marketplace Facilitator to Collect and Remit Tax; Provide Information

Sec. 6. (a) A marketplace facilitator (as defined in IC 6-2.5-1-21.9) of rooms, lodgings, or accommodations subject to taxation under this article is considered the person engaged in the business of renting or furnishing the rooms, lodgings, or accommodations and is required to collect and remit any taxes imposed under this article.(b) Regardless of whether a transaction under this article was made by the marketplace facilitator on its own behalf or facilitated on behalf of a seller, a marketplace facilitator is required to do the following with each retail transaction made on its marketplace:(1) Collect and remit the tax imposed under this article to the department, even if:(A) a seller for whom a transaction was facilitated:(i) does not have a registered retail merchant certificate; or(ii) would not have been required to collect an innkeeper's tax had the transaction not been facilitated by the marketplace facilitator; and(B) the innkeeper's tax is normally remitted directly to a political subdivision of the state.(2) Comply with all applicable procedures and requirements imposed under this article or IC 6-2.5 as the retail merchant in the transaction.(c) Upon the request of:(1) the department; or(2) a political subdivision;a marketplace facilitator shall provide information listing the tax collected in accordance with this article by the marketplace facilitator on behalf of each of its sellers for the period specified by the requesting entity.(d) For purposes of subsection (c):(1) if the information is requested by the department, the department may share the information with the political subdivision in which the transactions occurred in accordance with IC 6-8.1-3-7.1; or(2) if the information is requested by a political subdivision, the political subdivision is entitled only to information pertaining to transactions that occurred within the political subdivision.As added by P.L.108-2019, SEC.141.
IN Code § 6-9-29-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 29. Innkeeper's Tax Administration|6-9-29-7. Agreement to Furnish County Treasurer With Tax Collection Information

Sec. 7. (a) A county treasurer may enter into an agreement with the fiscal officer of an entity:(1) created under this article; and(2) that is responsible for the expenditure of funds from an innkeeper's tax under this article;to furnish the fiscal officer each month with the name and retail address of each business collecting the innkeeper's tax and the amount of money collected from each business.(b) An agreement under subsection (a) must include a provision specifying that, unless in accordance with a judicial order, the fiscal officer, employees of the fiscal officer, former employees of the fiscal officer, counsel of the fiscal officer, agents of the fiscal officer, or any other person may not divulge the names or retail addresses of the businesses, the amount of taxes paid by the businesses, or any other information disclosed to the fiscal officer by the county treasurer.As added by P.L.108-2019, SEC.142.
IN Code § 6-9-29.5-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 29.5. Food and Beverage Tax Administration|6-9-29.5-1. Application of Chapter

Sec. 1. This chapter applies to all political subdivisions imposing a food and beverage tax under this article.As added by P.L.108-2019, SEC.143.
IN Code § 6-9-29.5-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 29.5. Food and Beverage Tax Administration|6-9-29.5-2. Requirement for Marketplace Facilitator to Collect and Remit Tax

Sec. 2. (a) A marketplace facilitator (as defined in IC 6-2.5-1-21.9) subject to the requirements to collect sales tax on its own transactions or on behalf of its sellers in accordance with IC 6-2.5-4-18 is also required to collect any taxes imposed under this article on a transaction that it facilitates.(b) A marketplace facilitator must source the tax imposed under this article on any transaction to the retail location of the seller in each transaction.(c) Regardless of whether a transaction under this article is made by the marketplace facilitator on its own behalf or facilitated on behalf of a seller, a marketplace facilitator is required to do the following with each retail transaction made on its marketplace:(1) Collect and remit the tax imposed under this article to the department, even if:(A) a seller for whom a transaction was facilitated:(i) does not have a registered retail merchant certificate; or(ii) would not have been required to collect a food and beverage tax had the transaction not been facilitated by the marketplace facilitator; and(B) the food and beverage tax is normally remitted directly to a political subdivision of the state.(2) Comply with all applicable procedures and requirements imposed under this article or IC 6-2.5 as the retail merchant in the transaction.As added by P.L.108-2019, SEC.143.
IN Code § 6-9-29.5-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 29.5. Food and Beverage Tax Administration|6-9-29.5-3. Liability for Payment of the Tax; Offense; Provide Information

Sec. 3. (a) An individual who:(1) is an individual taxpayer or an employee, officer, or member of a corporate or partnership taxpayer; and(2) has a duty to remit food and beverage taxes to the department of state revenue or a political subdivision;holds those food and beverage taxes in trust for the state or political subdivision and is personally liable for the payment of the food and beverage taxes, plus any penalties and interest attributable to the food and beverage taxes, to the state or political subdivision. An individual who knowingly fails to collect or remit the food and beverage taxes to the state or political subdivision commits a Level 6 felony.(b) Upon the request of:(1) the department; or(2) a political subdivision;a marketplace facilitator shall provide information listing the tax collected in accordance with this article by the marketplace facilitator on behalf of each of its sellers for the period specified by the requesting entity.(c) For purposes of subsection (b):(1) if the information is requested by the department, the department may share the information with the political subdivision in which the transactions occurred in accordance with IC 6-8.1-3-7.1; or(2) if the information is requested by a political subdivision, the political subdivision is entitled only to information pertaining to transactions that occurred within the political subdivision.As added by P.L.108-2019, SEC.143.
IN Code § 6-9-31-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 31. Capital Improvement Board Revenue Replacement Supplemental Tax|6-9-31-1. Applicability of Chapter

Sec. 1. This chapter applies to each county having a consolidated city.As added by P.L.256-1997(ss), SEC.6.
IN Code § 6-9-31-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 31. Capital Improvement Board Revenue Replacement Supplemental Tax|6-9-31-3. Rate of Tax

Sec. 3. The tax imposed by section 2 of this chapter must be at a rate of not more than one percent (1%) on any one (1) or combination of the following:(1) The gross income derived from lodging income subject to the innkeeper's tax under IC 6-9-8.(2) The admission price paid for admissions that are subject to the admissions tax under IC 6-9-13.(3) The gross retail income received by the merchant for a rental that is subject to the supplemental auto rental excise tax under IC 6-6-9.7.As added by P.L.256-1997(ss), SEC.6.
IN Code § 6-9-32-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 32. Jackson County Innkeeper's Tax|6-9-32-1. Applicability of Chapter

Sec. 1. (a) This chapter applies to a county having a population of more than forty-two thousand three hundred (42,300) but less than forty-three thousand (43,000) that had adopted an innkeeper's tax under IC 6-9-18 before July 1, 1999.(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, 1999, 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, 1999, shall serve a full term of office. If a vacancy occurs, the appointing authority shall appoint a qualified replacement as provided under this chapter. The appointing authority shall make other subsequent appointments to the commission as provided under this chapter.As added by P.L.3-1999, SEC.1. Amended by P.L.170-2002, SEC.53; P.L.119-2012, SEC.75.
IN Code § 6-9-32-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 32. Jackson County Innkeeper's Tax|6-9-32-2. 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.3-1999, SEC.1.
IN Code § 6-9-32-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 32. Jackson County Innkeeper's Tax|6-9-32-3. Levy of Tax

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; or(5) tourist cabin;located in the county.(b) The tax does not apply to gross income received in a transaction in which a person rents a room, lodging, or accommodations for a period of thirty (30) days or more.(c) The tax may not exceed the rate of five percent (5%) on the gross retail income derived from lodging income only and is in addition to the state gross retail tax imposed under IC 6-2.5.(d) The county fiscal body may adopt an ordinance to require that the tax shall be paid monthly to the county treasurer. If such an ordinance is adopted, the tax shall be paid to the county treasurer not more than twenty (20) days after the end of the month the tax is collected. If such an ordinance is not adopted, the tax shall be imposed, paid, and collected in exactly the same manner as the state gross retail tax is imposed, paid, and collected under IC 6-2.5.(e) All of the provisions of IC 6-2.5 relating to rights, duties, liabilities, procedures, penalties, definitions, exemptions, and administration are applicable to the imposition and administration of the tax imposed under this section except to the extent those provisions are in conflict or inconsistent with the specific provisions of this chapter or the requirements of the county treasurer. If the tax is paid to the department of state revenue, the return to be filed for the payment of the tax under this section may be either a separate return or may be combined with the return filed for the payment of the state gross retail tax as the department of state revenue may, by rule, determine.(f) If the tax is paid to the department of state revenue, the 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.3-1999, SEC.1. Amended by P.L.14-2000, SEC.22; P.L.175-2018, SEC.23.
IN Code § 6-9-32-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 32. Jackson County Innkeeper's Tax|6-9-32-4. Convention, Visitor, and Tourism Promotion Fund

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 section 3 of 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) 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) to promote and encourage industrial and economic development within the county. However, the county may not expend more than twenty-five percent (25%) of the revenues from the tax imposed under section 3 of this chapter to promote and encourage industrial and economic development.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.As added by P.L.3-1999, SEC.1. Amended by P.L.14-2000, SEC.23.
IN Code § 6-9-32-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 32. Jackson County Innkeeper's Tax|6-9-32-6. Powers and Duties of Commission

Sec. 6. (a) The commission may:(1) accept and use gifts, grants, and contributions from any public or private source, under terms and conditions that the commission considers necessary and desirable;(2) sue and be sued;(3) enter into contracts and agreements;(4) make rules necessary for the conduct of its business and the accomplishment of its purposes;(5) receive and approve, alter, or reject requests and proposals for funding by corporations qualified under subdivision (6);(6) after its approval of a proposal, transfer money, quarterly or less frequently, from the fund established under section 4(a) of this chapter, or from money transferred from that fund to the commission's treasurer under section 4(b) of this chapter, to any Indiana not-for-profit corporation to promote and encourage conventions, visitors, or tourism in the county; and(7) require financial or other reports from any corporation that receives funds under this chapter.(b) 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.3-1999, SEC.1.
IN Code § 6-9-32-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 32. Jackson County Innkeeper's Tax|6-9-32-7. Handling and Expenditure of Commission Money

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.3-1999, SEC.1.
IN Code § 6-9-32-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 32. Jackson County Innkeeper's Tax|6-9-32-8. Unlawful Transfers of Money

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.3-1999, SEC.1. Amended by P.L.158-2013, SEC.121.
IN Code § 6-9-33-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 33. Allen County Supplemental Food and Beverage Tax|6-9-33-1. Application of Chapter

Sec. 1. This chapter applies to a county having a population of more than three hundred thousand (300,000) but less than four hundred thousand (400,000).As added by P.L.8-2000, SEC.3.
IN Code § 6-9-33-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 33. Allen County Supplemental Food and Beverage Tax|6-9-33-2. Definitions

Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter.As added by P.L.8-2000, SEC.3.
IN Code § 6-9-33-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 33. Allen County Supplemental Food and Beverage Tax|6-9-33-3. Ordinance Imposing Tax

Sec. 3. (a) After January 1 but before June 1, the fiscal body of a county may adopt an ordinance to impose an excise tax, known as the county supplemental food and beverage tax, on those transactions described in section 4 of this chapter.(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 fiscal body adopts an ordinance under subsection (a), the county supplemental food and beverage tax applies to transactions that occur after June 30 of the year in which the ordinance is adopted. Any legal challenges to the imposition of the tax, including any effort to force the revocation or repeal of the tax, must be filed within ninety (90) days after the adoption of the tax by the fiscal body of a county. Pending the time for a legal challenge to the tax, and during the course of any legal challenge to the tax, the tax shall not apply to any covered transaction.(d) The tax terminates two (2) years after the later of the following:(1) The retirement of debt that was incurred under this chapter.(2) The retirement of debt that was incurred by the capital improvement board of managers under IC 36-10-8-6 and IC 36-10-8-7.As added by P.L.8-2000, SEC.3. Amended by P.L.229-2011, SEC.97.
IN Code § 6-9-33-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 33. Allen County Supplemental Food and Beverage Tax|6-9-33-4. Taxable Transactions; Exemption

Sec. 4. (a) Except as provided in subsection (c), 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.(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 county supplemental 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.8-2000, SEC.3. Amended by P.L.257-2003, SEC.41.
IN Code § 6-9-33-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 33. Allen County Supplemental Food and Beverage Tax|6-9-33-5. Rate of Tax

Sec. 5. The county supplemental food and beverage tax imposed on a food or beverage transaction described in section 4 of this chapter may not exceed 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 such a transaction does not include the amount of tax imposed on the transaction under IC 6-2.5.As added by P.L.8-2000, SEC.3. Amended by P.L.176-2009, SEC.17.
IN Code § 6-9-33-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 33. Allen County Supplemental Food and Beverage Tax|6-9-33-6. Collection of Tax; Returns

Sec. 6. 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 tax under this chapter may be made separately 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.8-2000, SEC.3.
IN Code § 6-9-33-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 33. Allen County Supplemental Food and Beverage Tax|6-9-33-7. Payment of Receipts to County Treasurer

Sec. 7. The amounts received from the county supplemental food and beverage tax imposed under this chapter 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.8-2000, SEC.3.
IN Code § 6-9-33-7.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 33. Allen County Supplemental Food and Beverage Tax|6-9-33-7.5. Auditor's Determination; Percentage of Food and Beverage Tax Collected; Municipality

Sec. 7.5. (a) The fiscal officer of any municipality located within the county may submit a written request to the county auditor to determine the percentage amount of the county supplemental food and beverage tax that is collected in the preceding year in:(1) each municipality; and(2) the unincorporated territory of the county.(b) Notwithstanding IC 5-14-3-4, IC 6-8.1-7-1(a), and any other law exempting information from disclosure, if the county auditor receives a request from the fiscal officer of a municipality under subsection (a), the county auditor shall compile and report to the requesting fiscal officer the information under subsection (a)(1) and (a)(2) using the data provided by the department under IC 6-8.1-3-7.1.(c) The county auditor may charge a municipality that makes a written request under subsection (a) for any direct costs associated with complying with this section.As added by P.L.194-2016, SEC.4.