reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 29.5. Food and Beverage Tax Administration › 6-9-29.5-4. Requirement to Send Certified Copy of Ordinance to the Department; Timing of Beginning Tax Collection

Sec. 4. (a) If an ordinance is adopted under this article, the adopting body must immediately send a certified copy of the ordinance to the commissioner of the department of state revenue. Notwithstanding any other provision in this article, if the department of state revenue collects the revenue from the food and beverage 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.
(b) 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.137-2022, SEC.92.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 32. Jackson County Innkeeper's Tax › 6-9-32-1. Application of Chapter

Sec. 1. (a) This chapter applies to a county having a population of more than forty-six thousand four hundred (46,400) and less than forty-seven thousand (47,000), if the county 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; P.L.104-2022, SEC.51.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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 fifty thousand (350,000) and less than four hundred thousand (400,000).
As added by P.L.8-2000, SEC.3. Amended by P.L.104-2022, SEC.52.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 33. Allen County Supplemental Food and Beverage Tax › 6-9-33-9. Payment of Obligations

Sec. 9. (a) Obligations entered into before January 1, 2009, for the acquisition, expansion, remodeling, and improvement of an athletic and exhibition coliseum shall be retired by using money collected from a tax imposed under this chapter.
(b) With respect to obligations for which a pledge has been made under this section before January 1, 2009, 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.8-2000, SEC.3. Amended by P.L.176-2009, SEC.19.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 33. Allen County Supplemental Food and Beverage Tax › 6-9-33-11. Coliseum Operations; Annual Report

Sec. 11. On or before March 31 each year, the executive director of the World War Memorial Coliseum shall submit to the capital improvement board of managers an annual report of the operations of the coliseum.
As added by P.L.176-2009, SEC.20.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 34. Entertainment Facility Admissions Tax › 6-9-34-1. Ordinance Imposing Tax; Exemptions

Sec. 1. (a) Except as provided in subsection (b), after June 30 of a year but before January 1 of the following year, the fiscal body of a city may adopt an ordinance to impose an excise tax, known as the entertainment facility admissions tax, for the privilege of attending any event:
(1) held in a privately owned outdoor entertainment facility that:
(A) has a minimum capacity of at least ten thousand (10,000) patrons; and
(B) is located in a geographic area that has been annexed by the city before the adoption of the ordinance; and
(2) to which tickets are offered for sale to the public by:
(A) the box office of the facility; or
(B) an authorized agent of the facility.
(b) The excise tax imposed under subsection (a) does not apply to the following:
(1) An event sponsored by an educational institution or an association representing an educational institution.
(2) An event sponsored by a religious organization.
(3) An event sponsored by an organization that is considered a charitable organization by the Internal Revenue Service for federal tax purposes.
(4) An event sponsored by a political organization.
(5) An event for which tickets are sold on a per-vehicle or similar basis and not on a per-person basis.
(c) If the fiscal body adopts an ordinance under subsection (a), the tax applies to an event ticket purchased after:
(1) December 31 of the calendar year in which the ordinance is adopted; or
(2) a later date that is set forth in the ordinance.
The tax terminates and may not be collected for events that occur after the city has satisfied any outstanding obligations described in section 5(c)(2) of this chapter.
As added by P.L.254-2003, SEC.13.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 34. Entertainment Facility Admissions Tax › 6-9-34-2. Admission Tax Rate

Sec. 2. (a) As used in this section, "paid admission" refers to each person who pays a price for admission to any event described in section 1(a) of this chapter. The term does not include persons who are entitled to be at an event without having paid a price for admission.
(b) The entertainment facility admission tax equals fifty cents ($.50) for each paid admission to an event described in section 1 of this chapter.
As added by P.L.254-2003, SEC.13.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 34. Entertainment Facility Admissions Tax › 6-9-34-3. Tax Liability; Duty to Collect Tax

Sec. 3. (a) Each person who pays a price for admission to an event described in section 1(a) of this chapter is liable for the tax imposed under this chapter.
(b) The person who collects the price for admission shall collect the entertainment facility admissions tax imposed under this chapter at the same time the price for admission is paid. The person shall collect the tax as an agent of the city in which the facility described in section 1 of this chapter is located.
As added by P.L.254-2003, SEC.13.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 34. Entertainment Facility Admissions Tax › 6-9-34-4. Remitting Tax to City

Sec. 4. (a) A person who collects a tax under section 3 of this chapter shall remit the revenue collected monthly to the city fiscal officer. The tax collected from persons paying for admission to a particular event shall be remitted not more than twenty (20) days after the end of the month during which the event occurred.
(b) At the time the tax revenues are remitted, the person shall report the amount of tax collected on forms approved by the city fiscal body.
As added by P.L.254-2003, SEC.13.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 34. Entertainment Facility Admissions Tax › 6-9-34-5. City Ticket Tax Fund; Deposits of Tax; Uses

Sec. 5. (a) If a tax is imposed under this chapter, the city fiscal body shall establish a city ticket tax fund. The city fiscal officer shall deposit money received under section 4 of this chapter in the city ticket tax fund.
(b) Money earned from the investment of money in the fund becomes a part of the fund.
(c) Money in the fund may be used by the city only for the following:
(1) Costs to construct, reconstruct, or improve public thoroughfares or highways to improve ingress or egress to and from the facility.
(2) Payment of principal and interest on bonds issued, or lease rentals on leases entered into, by the city to finance the construction, reconstruction, or improvement of public thoroughfares or highways under subdivision (1). Costs payable under this subdivision include costs of capitalized interest and legal, accounting, and other costs incurred in the issuance of any bonds or the entering into of any leases.
(3) Payment of any access or connection fee imposed on the facility for access to the city's public sewer system, as long as the fee applies to all property owners served and is uniformly assessed within the city's corporate boundaries.
As added by P.L.254-2003, SEC.13.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 34. Entertainment Facility Admissions Tax › 6-9-34-6. Agreement to Facilitate Administration

Sec. 6. The city fiscal body may enter into any agreement or contract with the owner of the facility to facilitate the administration of an ordinance adopted under this chapter.
As added by P.L.254-2003, SEC.13.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 34. Entertainment Facility Admissions Tax › 6-9-34-7. Covenant of General Assembly; Impairment of Bonds

Sec. 7. With respect to:
(1) bonds, leases, or other obligations to which the city has pledged revenues under this chapter; and
(2) bonds issued by a lessor that are payable from lease rentals;
the general assembly covenants with the city and the purchasers or owners of the bonds or other obligations described in this section that this chapter will not be repealed or amended in any manner that will adversely affect the collection of the tax imposed under this chapter or the money deposited in the city ticket tax fund, as long as the principal of or interest on any bonds, or the lease rentals due under any lease, are unpaid.
As added by P.L.254-2003, SEC.13.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 35. Stadium and Convention Building Food and Beverage Tax Funding › 6-9-35-1. Application of Chapter

Sec. 1. This chapter applies to Boone, Johnson, Hamilton, Hancock, Hendricks, Morgan, and Shelby counties (referred to as counties in this chapter) and to the cities or towns of Carmel, Fishers, Greenfield, Lebanon, Noblesville, Westfield, and Zionsville that are located in those counties (referred to as municipalities in this chapter).
As added by P.L.214-2005, SEC.44.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 35. Stadium and Convention Building Food and Beverage Tax Funding › 6-9-35-2. Application of 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.214-2005, SEC.44.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 35. Stadium and Convention Building Food and Beverage Tax Funding › 6-9-35-3. "Authority"

Sec. 3. As used in this chapter, "authority" refers to the Indiana stadium and convention building authority created by IC 5-1-17.
As added by P.L.214-2005, SEC.44.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 35. Stadium and Convention Building Food and Beverage Tax Funding › 6-9-35-4. "Capital Improvement Board"

Sec. 4. As used in this chapter, "capital improvement board" means the capital improvement board of managers created by IC 36-10-9-3.
As added by P.L.214-2005, SEC.44.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 35. Stadium and Convention Building Food and Beverage Tax Funding › 6-9-35-5. Imposition; Deadline; Rate; Conditions; Ordinance

Sec. 5. (a) Except as provided in subsection (d), the fiscal body of a county may adopt an ordinance not later than June 30, 2005, to impose an excise tax, known as the food and beverage tax, on those transactions described in sections 8 and 9 of this chapter that occur anywhere within the county.
(b) Except as provided in subsection (d), if the county in which the municipality is located has adopted an ordinance imposing an excise tax under subsection (a), the fiscal body of a municipality may adopt an ordinance not later than September 30, 2005, to impose an excise tax, known as the food and beverage tax, on those transactions described in sections 8 and 9 of this chapter that occur anywhere within the municipality.
(c) The rate of the tax imposed under this chapter equals one percent (1%) of the gross retail income on the transaction. With respect to an excise tax in the municipalities set forth in IC 6-9-27-1(1) (Mooresville), IC 6-9-27-1(3) (Plainfield), IC 6-9-27-1(4) (Brownsburg), IC 6-9-27-1(5) (Avon), and IC 6-9-27-1(6) (Martinsville), the excise tax imposed by the county is in addition to the food and beverage tax imposed by those municipalities. With respect to an excise tax imposed by a county under subsection (a), the excise tax imposed by a municipality under subsection (b) is in addition to the food and beverage tax imposed by the county in which the municipality is located. 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, IC 6-9-27, or this chapter.
(d) If the Marion County city-county council does not adopt all the ordinances required to be adopted by it under IC 5-1-17-25 on or before June 30, 2005, the counties and municipalities described in section 1 of this chapter are no longer subject to the provisions of this chapter. In that event, the fiscal body of the county or municipality may not adopt an ordinance to impose the excise tax authorized by this chapter, and any ordinance adopted by the fiscal body under subsection (a) or (b) is no longer effective.
As added by P.L.214-2005, SEC.44.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 35. Stadium and Convention Building Food and Beverage Tax Funding › 6-9-35-6. Transmission of Ordinance to State

Sec. 6. If a fiscal body adopts an ordinance under section 5 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.214-2005, SEC.44.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 35. Stadium and Convention Building Food and Beverage Tax Funding › 6-9-35-7. Application to Transactions

Sec. 7. If a fiscal body adopts an ordinance under section 5 of this chapter, the 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.214-2005, SEC.44.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 35. Stadium and Convention Building Food and Beverage Tax Funding › 6-9-35-8. Transactions Taxed

Sec. 8. Except as provided in section 10 of this chapter, a tax imposed under section 5 of this chapter applies to any transaction in which food or beverage is furnished, prepared, or served:
(1) for consumption at a location, or on equipment, provided by a retail merchant;
(2) in the county or municipality, or both, in which the tax is imposed; and
(3) by a retail merchant for consideration.
As added by P.L.214-2005, SEC.44.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 35. Stadium and Convention Building Food and Beverage Tax Funding › 6-9-35-9. Transactions Taxed

Sec. 9. Transactions described in section 8(1) of this chapter include transactions in which food or beverage is:
(1) served by a retail merchant off the merchant's premises;
(2) food sold in a heated state or heated by a retail merchant;
(3) two (2) or more food ingredients mixed or combined by a retail merchant for sale as a single item (other than food that is only cut, repackaged, or pasteurized by the seller, and eggs, fish, meat, poultry, and foods containing these raw animal foods requiring cooking by the consumer as recommended by the federal Food and Drug Administration in chapter 3, subpart 3-401.11 of its Food Code so as to prevent food borne illnesses); or
(4) food sold with eating utensils provided by a retail merchant, including plates, knives, forks, spoons, glasses, cups, napkins, or straws (for purposes of this subdivision, a plate does not include a container or packaging used to transport the food).
As added by P.L.214-2005, SEC.44.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 35. Stadium and Convention Building Food and Beverage Tax Funding › 6-9-35-10. Transactions Exempt

Sec. 10. The food and beverage tax under this chapter does not apply to the furnishing, preparing, or serving of any food or beverage in a transaction that is exempt, or to the extent exempt, from the state gross retail tax imposed by IC 6-2.5.
As added by P.L.214-2005, SEC.44.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 35. Stadium and Convention Building Food and Beverage Tax Funding › 6-9-35-11. Collection and Payment; Returns

Sec. 11. The county fiscal body may adopt an ordinance requiring that any tax imposed under this chapter be reported on forms approved by the county treasurer and that the tax 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, and the county treasurer is responsible for collecting the tax and enforcing any of the provisions of IC 6-2.5 with respect to the tax. If such an ordinance is not adopted, the tax shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5. However, the return to be filed for the payment of the taxes may be made on separate returns or may be combined with the return filed for the payment of the state gross retail tax, as prescribed by the department of state revenue.
As added by P.L.214-2005, SEC.44.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 35. Stadium and Convention Building Food and Beverage Tax Funding › 6-9-35-12. Tax Revenue Distributions

Sec. 12. (a) As long as there are any current or future obligations owed by the capital improvement board to the authority or any state agency under a lease or other agreement entered into between the capital improvement board and the authority or any state agency pursuant to IC 5-1-17-26, fifty percent (50%) of the amounts received from the taxes imposed under this chapter by counties shall be paid monthly by the county treasurer, if the tax is being paid to the county treasurer, to the treasurer of state. This amount plus fifty percent (50%) of the amounts received by the state from the taxes imposed under this chapter by counties shall be paid monthly by the treasurer of state to the treasurer of the capital improvement board or its designee upon warrants issued by the auditor of state. The remainder that is received by the state shall be paid monthly by the treasurer of state to the county fiscal officer upon warrants issued by the auditor of state. In any state fiscal year, if the total amount of the taxes imposed under this chapter by all the counties and paid to the treasurer of the capital improvement board or its designee under this subsection equals five million dollars ($5,000,000), the entire remainder of the taxes imposed by a county under this chapter during that state fiscal year shall be retained by the county treasurer or paid by the treasurer of state to the fiscal officer of the county, upon warrants issued by the auditor of state.
(b) If there are then existing no obligations of the capital improvement board described in subsection (a), the entire amount received from the taxes imposed by a county under this chapter shall be paid monthly by the treasurer of state to the county fiscal officer upon warrants issued by the auditor of state.
(c) The entire amount of the taxes paid to the treasurer of the capital improvement board or its designee under subsection (a) shall be deposited in a special fund and used only for the payment or to secure the payment of obligations of the capital improvement board described in subsection (a). If the taxes are not used for the payment or to secure the payment of obligations of the capital improvement board described in subsection (a), the taxes shall be returned by the capital improvement board to the treasurer of state who shall return the taxes to the respective counties that contributed the taxes.
(d) The entire amount received from the taxes imposed by a municipality under this chapter shall be paid monthly by the treasurer of state to the municipality's fiscal officer upon warrants issued by the auditor of state.
As added by P.L.214-2005, SEC.44.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 35. Stadium and Convention Building Food and Beverage Tax Funding › 6-9-35-13. Food and Beverage Tax Fund; Deposits

Sec. 13. (a) If a tax is imposed under section 5 of this chapter, the county's or municipality's fiscal officer, or both, shall establish a food and beverage tax fund.
(b) The fiscal officer shall deposit in the fund all amounts received by the fiscal officer 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.214-2005, SEC.44.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 35. Stadium and Convention Building Food and Beverage Tax Funding › 6-9-35-14. Food and Beverage Tax Fund; Uses

Sec. 14. Money in the food and beverage tax fund shall be used by the county or municipality:
(1) to reduce the county's or municipality's property tax levy for a particular year at the discretion of the county or municipality, but this use does not reduce the maximum permissible levy under IC 6-1.1-18.5 for the county or municipality; or
(2) for any legal or corporate purpose of the county or municipality, including the pledge of money to bonds, leases, or other obligations under IC 5-1-14-4.
Revenue derived from the imposition of a tax under this chapter may be treated by a county or municipality as additional revenue for the purpose of fixing its budget for the budget year during which the revenues are to be distributed to the county or municipality.
As added by P.L.214-2005, SEC.44.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 35. Stadium and Convention Building Food and Beverage Tax Funding › 6-9-35-15. Tax Repeal; Ordinance

Sec. 15. (a) If there are no obligations of the capital improvement board described in section 12(a) of this chapter then outstanding and there are no bonds, leases, or other obligations then outstanding for which a pledge has been made under section 14 of this chapter, the fiscal body may adopt an ordinance, after December 31, 2009, and before December 1, 2010, or any year thereafter, that repeals the ordinance adopted under section 5 of this chapter.
(b) An ordinance adopted under subsection (a) takes effect January 1 immediately following the date of its adoption. If the fiscal body adopts such an ordinance, the clerk shall immediately send a certified copy of the ordinance to the commissioner of the department of state revenue.
(c) A tax imposed under this chapter terminates on January 1 of the year immediately following the year in which the last payment obligation of the capital improvement board is made with respect to any bond, lease, or other obligation described in section 12(a) of this chapter that existed on July 1, 2006.
As added by P.L.214-2005, SEC.44.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 35. Stadium and Convention Building Food and Beverage Tax Funding › 6-9-35-16. Payment of Obligations; Covenant With Holders

Sec. 16. With respect to obligations of the capital improvement board described in section 12(a) of this chapter and bonds, leases, or other obligations for which a pledge has been made under section 14 of this chapter, 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.214-2005, SEC.44.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 36. Lake County and Porter County Food and Beverage Tax › 6-9-36-1. Application of Chapter

Sec. 1. This chapter applies to the following counties:
(1) A county having a population of more than four hundred thousand (400,000) and less than seven hundred thousand (700,000).
(2) A county having a population of more than one hundred seventy thousand (170,000) and less than one hundred seventy-four thousand (174,000).
As added by P.L.214-2005, SEC.45. Amended by P.L.119-2012, SEC.76; P.L.104-2022, SEC.53.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 36. Lake County and Porter County Food and Beverage Tax › 6-9-36-2. Application of 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.214-2005, SEC.45.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 36. Lake County and Porter County Food and Beverage Tax › 6-9-36-3. Imposition of Tax; Rescission of Tax; Ordinances; Transmission of Ordinance to State

Sec. 3. (a) The fiscal body of a county described in section 1 of this chapter may adopt an ordinance to impose an excise tax, known as the food and beverage tax, on those transactions described in sections 4 and 5 of this chapter that occur anywhere within the county.
(b) The following apply if the fiscal body of the county imposes a tax under this chapter:
(1) The rate of the tax equals one percent (1%) of the gross retail income on the transaction. For purposes of this chapter, the gross retail income received by the retail merchant from such a transaction does not include the amount of tax imposed on the transaction under IC 6-2.5 or this chapter.
(2) The fiscal body shall immediately send a certified copy of the ordinance to the commissioner of the department of state revenue.
(3) The tax applies to transactions that occur after the last day of the month that follows the month in which the ordinance was adopted.
(4) The fiscal body may adopt an ordinance to rescind the tax. The rescission of the tax takes effect after the last day of the month that follows the month in which the ordinance to rescind the tax is adopted. However, the fiscal body may not rescind the tax if there are bonds outstanding or leases or other obligations for which the tax has been pledged under IC 36-7.5.
As added by P.L.214-2005, SEC.45.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 36. Lake County and Porter County Food and Beverage Tax › 6-9-36-4. Transactions Taxed

Sec. 4. Except as provided in section 6 of this chapter, a tax imposed under section 3 of this chapter applies to any transaction in which food or beverage is furnished, prepared, or served:
(1) for consumption at a location, or on equipment, provided by a retail merchant;
(2) in the county or political subdivision, or both, in which the tax is imposed; and
(3) by a retail merchant for consideration.
As added by P.L.214-2005, SEC.45.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 36. Lake County and Porter County Food and Beverage Tax › 6-9-36-5. Transactions Taxed

Sec. 5. Transactions described in section 4(1) of this chapter include transactions in which food or beverage is:
(1) served by a retail merchant off the merchant's premises;
(2) food sold in a heated state or heated by a retail merchant;
(3) two (2) or more food ingredients mixed or combined by a retail merchant for sale as a single item (other than food that is only cut, repackaged, or pasteurized by the seller, and eggs, fish, meat, poultry, and foods containing these raw animal foods requiring cooking by the consumer as recommended by the federal Food and Drug Administration in chapter 3, subpart 3-401.11 of its Food Code so as to prevent food borne illnesses); or
(4) food sold with eating utensils provided by a retail merchant, including plates, knives, forks, spoons, glasses, cups, napkins, or straws (for purposes of this subdivision, a plate does not include a container or packaging used to transport the food).
As added by P.L.214-2005, SEC.45.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 36. Lake County and Porter County Food and Beverage Tax › 6-9-36-6. Transactions Exempt

Sec. 6. The food and beverage tax under this chapter does not apply to the furnishing, preparing, or serving of any food or beverage in a transaction that is exempt, or to the extent exempt, from the state gross retail tax imposed by IC 6-2.5.
As added by P.L.214-2005, SEC.45.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 36. Lake County and Porter County Food and Beverage Tax › 6-9-36-7. Collection and Payment; Returns

Sec. 7. The tax imposed under this chapter shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5. However, the return to be filed for the payment of the taxes may be made on separate returns or may be combined with the return filed for the payment of the state gross retail tax, as prescribed by the department of state revenue.
As added by P.L.214-2005, SEC.45.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 36. Lake County and Porter County Food and Beverage Tax › 6-9-36-8. Distribution of Revenue

Sec. 8. (a) The entire amount received from the taxes imposed by a county under this chapter shall be paid monthly by the treasurer of state to the treasurer of the northwest Indiana regional development authority established by IC 36-7.5-2-1.
(b) The taxes paid to the treasurer of the development authority under this section shall be deposited in the development authority revenue fund established under IC 36-7.5-4-1.
As added by P.L.214-2005, SEC.45. Amended by P.L.189-2018, SEC.63.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 36. Lake County and Porter County Food and Beverage Tax › 6-9-36-9. Expiration of Chapter

Sec. 9. (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, each fiscal officer of a county that imposes a food and beverage tax under this chapter 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.101.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 37. Hendricks County Innkeeper's Tax › 6-9-37-1. Application of Chapter; Transition of Fund, Commission, and Rate

Sec. 1. (a) This chapter applies to a county having a population of more than one hundred seventy-four thousand (174,000) and less than one hundred eighty thousand (180,000), if the county had adopted an innkeeper's tax under IC 6-9-18 before July 1, 2005.
(b) The:
(1) convention, visitor, and tourism promotion fund;
(2) convention and visitor commission;
(3) innkeeper's tax rate; and
(4) tax collection procedures;
established under IC 6-9-18 before July 1, 2005, remain in effect and govern the county's innkeeper's tax until amended under this chapter.
(c) A member of the convention and visitor commission established under IC 6-9-18 before July 1, 2005, shall serve a full term of office. If a vacancy occurs, the appointing authority shall appoint a qualified replacement as provided in this chapter. The appointing authority shall make other subsequent appointments to the commission as provided in this chapter.
As added by P.L.214-2005, SEC.46. Amended by P.L.119-2012, SEC.77; P.L.104-2022, SEC.54.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 37. Hendricks County Innkeeper's Tax › 6-9-37-2. Definitions

Sec. 2. As used in this chapter:
(1) "executive" and "fiscal body" have the meanings set forth in IC 36-1-2; and
(2) "gross retail income" and "person" have the meanings set forth in IC 6-2.5-1.
As added by P.L.214-2005, SEC.46.