reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 25. Henry County Food and Beverage Tax › 6-9-25-15. County Food and Beverage Tax Advisory Committee

Sec. 15. (a) The county food and beverage tax advisory committee is established to make recommendations to the county fiscal body concerning the use of money in the fund established under section 8 of this chapter. The committee consists of the following nine (9) members:
(1) Three (3) members appointed by the county executive.
(2) Two (2) members appointed by the county fiscal body.
(3) One (1) member appointed by the fiscal body of the second largest town by population located in the county. The member appointed under this subdivision must be a resident of the town.
(4) One (1) member appointed by the fiscal body of the third largest town by population located in the county. The member appointed under this subdivision must be a resident of the town.
(5) One (1) member appointed by the executive of the largest city in the county. The member appointed under this subdivision must be a resident of the city.
(6) One (1) member appointed by the fiscal body of the largest city in the county. The member appointed under this subdivision must be a resident of the city.
(b) This subsection applies to the members of the committee appointed by the county executive under subsection (a)(1). Each member appointed must be a resident of the county. The three (3) members must live in separate commissioner districts. Not more than two (2) of the members may be from the same political party.
(c) This subsection applies to the members of the committee appointed by the county fiscal body under subsection (a)(2). Each member must be a resident of the county who lives in a town with a population of less than two thousand (2,000). The two (2) members may not live in the same town and may not be from the same political party.
(d) The term of a member appointed to the committee is four (4) years.
(e) A member whose term expires may be reappointed to the committee to fill the vacancy caused by the expiration.
As added by P.L.194-2016, SEC.3. Amended by P.L.38-2021, SEC.52.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 25. Henry County Food and Beverage Tax › 6-9-25-16. Expiration of Chapter

Sec. 16. (a) Subject to section 3(d) of this chapter, the tax authorized under this chapter expires on the later of:
(1) January 1, 2045; or
(2) the date on which all bonds or lease agreements outstanding on May 7, 2023, for which a pledge of tax revenue is made under this chapter are completely paid.
(b) Not later than December 31, 2023, the fiscal officer of the county shall provide to the state board of accounts:
(1) a list of each bond or lease agreement outstanding on May 7, 2023, for which a pledge of tax revenue is made under this chapter; and
(2) the date on which each bond or lease agreement identified in subdivision (1) will be completely paid.
The information received under this subsection shall be published on the department of local government finance's interactive and searchable website containing local government information (the Indiana gateway for governmental units).
As added by P.L.236-2023, SEC.98.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 26. Madison County Food and Beverage Tax › 6-9-26-1. Application of Chapter

Sec. 1. This chapter applies to a county having a population of more than one hundred thirty thousand (130,000) and less than one hundred thirty-nine thousand (139,000).
As added by P.L.74-1988, SEC.2. Amended by P.L.12-1992, SEC.53; P.L.170-2002, SEC.49; P.L.119-2012, SEC.71; P.L.104-2022, SEC.47.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 26. Madison County Food and Beverage Tax › 6-9-26-2. Definitions

Sec. 2. The definitions in IC 6-9-12-1 and IC 36-1-2 apply throughout this chapter.
As added by P.L.74-1988, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 26. Madison County Food and Beverage Tax › 6-9-26-3. Rate of Tax; Ordinance

Sec. 3. (a) The fiscal body of the county may adopt an ordinance no later than December 31, 1988, to impose an excise tax, known as the county food and beverage tax, on those transactions described in sections 6 and 7 of this chapter.
(b) The rate of the tax equals one percent (1%) of the gross retail income on the transaction. For the purposes of this chapter, the gross retail income received by the retail merchant from such a transaction does not include the amount of tax imposed on the transaction under IC 6-2.5.
As added by P.L.74-1988, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 26. Madison County Food and Beverage Tax › 6-9-26-4. Copy of Ordinance

Sec. 4. If a fiscal body adopts an ordinance under section 3 of this chapter, the clerk shall immediately send a certified copy of the ordinance to the commissioner of the department of state revenue.
As added by P.L.74-1988, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 26. Madison County Food and Beverage Tax › 6-9-26-5. Effective Date and Application of Ordinance

Sec. 5. If a fiscal body adopts an ordinance under section 3 of this chapter, the county food and beverage tax applies to transactions that occur after the last day of the month that succeeds the month in which the ordinance was adopted.
As added by P.L.74-1988, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 26. Madison County Food and Beverage Tax › 6-9-26-6. Application of Tax

Sec. 6. Except as provided in section 8 of this chapter, a tax imposed under section 3 of this chapter applies to any transaction in which food or beverage is furnished, prepared, or served:
(1) for consumption at a location, or on equipment, provided by a retail merchant;
(2) in the county in which the tax is imposed; and
(3) by a retail merchant for consideration.
As added by P.L.74-1988, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 26. Madison County Food and Beverage Tax › 6-9-26-7. Food Served Off-Premises, in Heated State, or With Eating Utensils

Sec. 7. Transactions described in section 6(1) of this chapter include transactions in which food or beverage is:
(1) served by a retail merchant off the merchant's premises;
(2) food sold in a heated state or heated by a retail merchant;
(3) two (2) or more food ingredients mixed or combined by a retail merchant for sale as a single item (other than food that is only cut, repackaged, or pasteurized by the seller, and eggs, fish, meat, poultry, and foods containing these raw animal foods requiring cooking by the consumer as recommended by the federal Food and Drug Administration in chapter 3, subpart 3-401.11 of its Food Code so as to prevent food borne illnesses); or
(4) food sold with eating utensils provided by a retail merchant, including plates, knives, forks, spoons, glasses, cups, napkins, or straws (for purposes of this subdivision, a plate does not include a container or packaging used to transport the food).
As added by P.L.74-1988, SEC.2. Amended by P.L.257-2003, SEC.39.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 26. Madison County Food and Beverage Tax › 6-9-26-8. Exemptions

Sec. 8. The county food and beverage tax does not apply to the furnishing, preparing, or serving of any food or beverage in a transaction that is exempt, or to the extent exempt, from the state gross retail tax imposed by IC 6-2.5.
As added by P.L.74-1988, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 26. Madison County Food and Beverage Tax › 6-9-26-9. Collection; Returns

Sec. 9. The tax that may be imposed under this chapter shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5. However, the return to be filed for the payment of the taxes may be made on separate returns or may be combined with the return filed for the payment of the state gross retail tax, as prescribed by the department of state revenue.
As added by P.L.74-1988, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 26. Madison County Food and Beverage Tax › 6-9-26-10. Receipt of Taxes

Sec. 10. The amounts received from the taxes imposed under this chapter shall be paid monthly by the treasurer of state to the county fiscal officer upon warrants issued by the auditor of state.
As added by P.L.74-1988, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 26. Madison County Food and Beverage Tax › 6-9-26-11. Economic Development Project Fund; Establishment; Deposits

Sec. 11. (a) If a tax is imposed under section 3 of this chapter, the county fiscal officer shall establish an economic development project fund.
(b) The county fiscal officer shall deposit in the fund all amounts received under this chapter.
(c) Any money earned from the investment of money in the fund becomes a part of the fund.
As added by P.L.74-1988, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 26. Madison County Food and Beverage Tax › 6-9-26-12. Use of Funds

Sec. 12. (a) Except as provided in section 12.5 of this chapter, money in the county economic development project fund shall be used by the county solely to:
(1) finance, construct, improve, equip, operate, maintain, and promote first, a civic center, and then an economic development project, if there is money not needed for a civic center, approved under section 13 of this chapter; and
(2) retire bonds issued, loans obtained, or lease payments incurred under IC 36-1-10 (referred to in this chapter as "obligations") to finance, construct, improve, equip, operate, maintain, or promote first, a civic center, and then an economic development project approved under section 13 of this chapter.
(b) Obligations entered into for the purposes described in subsection (a) shall be retired by using money collected from a tax imposed under this chapter.
As added by P.L.74-1988, SEC.2. Amended by P.L.51-1992, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 26. Madison County Food and Beverage Tax › 6-9-26-12.5. Transfer of Funds; Use

Sec. 12.5. (a) This section applies if there are no outstanding obligations for which a pledge has been made under section 15(a) of this chapter concerning uses authorized under section 12 of this chapter.
(b) Money deposited in the county economic development project fund shall be transferred to the following:
(1) Forty percent (40%) of the money deposited shall be transferred to the fiscal officer of a city having a population of more than fifty-four thousand (54,000) and less than fifty-eight thousand (58,000).
(2) Forty percent (40%) of the money deposited shall be transferred to the county general fund. Money transferred under this subdivision shall be used for the following purposes:
(A) The financing, construction, or equipping of a secure detention facility under IC 31-31-8 or IC 31-6-9-5 (repealed).
(B) All reasonable and necessary architectural, engineering, legal, financing, accounting, advertising, and supervisory expenses related to the financing, construction, or equipping of a facility described in clause (A).
(C) The retiring of any bonds issued, loans obtained, or lease payments incurred under IC 36-1-10 to finance, construct, or equip a facility described in clause (A).
(3) Twenty percent (20%) of the money deposited shall be transferred to the county general fund. Money transferred under this subdivision shall be used for economic development projects in locations other than a city described in subdivision (1).
(c) After the retiring of any bonds issued, loans obtained, or lease payments incurred under IC 36-1-10 to finance, construct, or equip a secure detention facility under subsection (b)(2), money deposited in the county economic development project fund shall be transferred to the following:
(1) Seventy percent (70%) of the money deposited shall be transferred to the fiscal officer of a city described in subsection (b)(1).
(2) Thirty percent (30%) of the money deposited shall be transferred to the county general fund. Money transferred under this subdivision shall be used for economic development projects in locations other than a city described in subsection (b)(1).
(d) Money transferred to a city fiscal officer under subsection (b)(1) or (c)(1) shall be credited to a special account to be known as the city economic development account. Money credited to the account shall be used only for those purposes described in IC 6-3.6-10-2 (local income tax for economic development purposes).
As added by P.L.51-1992, SEC.2. Amended by P.L.1-1997, SEC.38; P.L.170-2002, SEC.50; P.L.119-2012, SEC.72; P.L.197-2016, SEC.79; P.L.104-2022, SEC.48.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 26. Madison County Food and Beverage Tax › 6-9-26-13. Disbursements; Resolution and Findings; Restrictions on Use

Sec. 13. (a) Before disbursing money from the fund established under section 11 of this chapter for an economic development project under section 12.5(b)(2)(A), 12.5(c)(3), or 12.5(d)(2) of this chapter, the county fiscal body must adopt a resolution that contains the following:
(1) A written finding that the project will do all of the following:
(A) Attract new business enterprises to the county or retain or expand existing business enterprises in the county.
(B) Benefit the public health and welfare and be of public utility and benefit.
(C) Protect and increase state and local tax bases or revenues.
(D) Result in a substantial increase in temporary and permanent employment opportunities and private sector investment within the county.
(2) The amounts to be disbursed from the fund for each economic development project.
(3) The date of the disbursement.
(b) The county fiscal body may impose restrictions on the use of the funds as a condition of the disbursement by including the restrictions in the resolution adopted under subsection (a).
As added by P.L.74-1988, SEC.2. Amended by P.L.51-1992, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 26. Madison County Food and Beverage Tax › 6-9-26-14. Repeal of Ordinance

Sec. 14. If no obligations are outstanding, the county fiscal body may repeal the ordinance adopted under section 3 of this chapter imposing the tax before December 1 in any year.
As added by P.L.74-1988, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 26. Madison County Food and Beverage Tax › 6-9-26-15. Pledge of Funds to Finance Obligations

Sec. 15. (a) The county may enter into an agreement under which amounts deposited in, or to be deposited in, the fund are pledged to payment of obligations issued to finance the uses for the money authorized under section 12 or 12.5 of this chapter.
(b) With respect to obligations for which a pledge has been made under subsection (a), the general assembly covenants with the holders of these obligations that:
(1) this chapter will not be repealed or amended in any manner that will adversely affect the imposition or collection of the tax imposed under this chapter; and
(2) this chapter will not be amended in any manner that will change the purpose for which revenues from the tax imposed under this chapter may be used;
as long as the payment of any of those obligations is outstanding.
As added by P.L.74-1988, SEC.2. Amended by P.L.51-1992, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 26. Madison County Food and Beverage Tax › 6-9-26-16. Repeal of Ordinance; Effective Date; Copy

Sec. 16. The repeal of an ordinance under section 14 of this chapter takes effect January 1 immediately following the date the repeal was adopted. If the fiscal body repeals the ordinance, the clerk shall immediately send a certified copy of the ordinance repealing the ordinance imposing the tax to the commissioner of the department of state revenue.
As added by P.L.74-1988, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 26. Madison County Food and Beverage Tax › 6-9-26-17. Expiration of Chapter

Sec. 17. (a) The tax authorized under this chapter expires on the later of:
(1) January 1, 2045; or
(2) the date on which all bonds or lease agreements outstanding on May 7, 2023, for which a pledge of tax revenue is made under this chapter are completely paid.
(b) Not later than December 31, 2023, the fiscal officer of the county shall provide to the state board of accounts:
(1) a list of each bond or lease agreement outstanding on May 7, 2023, for which a pledge of tax revenue is made under this chapter; and
(2) the date on which each bond or lease agreement identified in subdivision (1) will be completely paid.
The information received under this subsection shall be published on the department of local government finance's interactive and searchable website containing local government information (the Indiana gateway for governmental units).
As added by P.L.236-2023, SEC.99.
2023 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 of Chapter

Sec. 1. This chapter applies to the following:
(1) A town having a population of more than nine thousand (9,000) located in a county having a population of more than seventy-one thousand (71,000) and less than seventy-nine thousand (79,000).
(2) A town having a population of less than one thousand (1,000) located in a county having a population of more than forty thousand (40,000) and less than forty-three thousand (43,000).
(3) A town having a population of more than thirty thousand (30,000) located in a county having a population of more than one hundred seventy-four thousand (174,000) and less than one hundred eighty thousand (180,000).
(4) A town having a population of more than twenty-five thousand (25,000) and less than thirty thousand (30,000) located in a county having a population of more than one hundred seventy-four thousand (174,000) and less than one hundred eighty thousand (180,000).
(5) A town having a population of more than twenty thousand (20,000) and less than twenty-five thousand (25,000) located in a county having a population of more than one hundred seventy-four thousand (174,000) and less than one hundred eighty thousand (180,000).
(6) A city having a population of more than eleven thousand nine hundred (11,900) and less than twelve thousand (12,000).
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; P.L.104-2022, SEC.49.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 27. Miscellaneous Local Food and Beverage Taxes › 6-9-27-11. Expiration of Chapter

Sec. 11. (a) A tax authorized under this chapter expires on the later of:
(1) January 1, 2045; or
(2) the date on which all bonds or lease agreements outstanding on May 7, 2023, for which a pledge of tax revenue is made under this chapter are completely paid.
(b) Not later than December 31, 2023, the fiscal officer of the municipality shall provide to the state board of accounts:
(1) a list of each bond or lease agreement outstanding on May 7, 2023, for which a pledge of tax revenue is made under this chapter; and
(2) the date on which each bond or lease agreement identified in subdivision (1) will be completely paid.
The information received under this subsection shall be published on the department of local government finance's interactive and searchable website containing local government information (the Indiana gateway for governmental units).
As added by P.L.236-2023, SEC.100.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 28. Hendricks County Admissions Tax › 6-9-28-1. Application of Chapter

Sec. 1. This chapter applies only to a county having a population of more than one hundred seventy-four thousand (174,000) and less than one hundred eighty thousand (180,000).
As added by P.L.19-1994, SEC.13. Amended by P.L.170-2002, SEC.52; P.L.119-2012, SEC.74; P.L.104-2022, SEC.50.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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 as provided in the ordinance for periods beginning on or after 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.
The department shall collect the tax at the rate in the ordinance unless the rate is not authorized under this article.
(c) 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; P.L.137-2022, SEC.91.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.