reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 14. Brown County Innkeeper's Tax › 6-9-14-6. Tax on Lodging Income

Sec. 6. (a) The county council 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 hotel, motel, inn, conference center, retreat center, or tourist cabin located in the county. However, the county council may not levy the tax on a person for engaging in the business of providing campsites within a state or federal park or forest. The tax may be imposed at any rate up to and including five percent (5%). The tax shall be imposed on the gross retail income derived from lodging income only and shall be in addition to the state gross retail tax imposed on those persons by IC 6-2.5.
(b) 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 pursuant to IC 6-2.5.
(c) All of the provisions of IC 6-2.5 relating to rights, duties, liabilities, procedures, penalties, definitions, exemptions, and administration apply 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. Specifically and not in limitation of the foregoing sentence, the terms "person" and "gross retail income" shall have the same meaning in this section as they have in IC 6-2.5. If the tax is paid to the department of state revenue, the returns to be filed for the payment of the tax under this section may be either a separate return or may be combined with the return filed for the payment of the state gross retail tax as the department of state revenue may, by rule or regulation, determine.
(d) If the tax is paid to the department of state revenue, the amounts received from the tax shall be paid quarterly by the treasurer of state to the county treasurer upon warrants issued by the auditor of state.
(e) The tax imposed under subsection (a) does not apply to the renting or furnishing of rooms, lodgings, or accommodations to a person for a period of thirty (30) days or more.
As added by Acts 1981, P.L.100, SEC.1. Amended by P.L.108-1987, SEC.13; P.L.62-1990, SEC.5; P.L.85-1995, SEC.35; P.L.67-1997, SEC.14; P.L.175-2018, SEC.13.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 14. Brown County Innkeeper's Tax › 6-9-14-7. Convention and Visitors Fund

Sec. 7. The county treasurer shall establish a convention and visitors fund. He shall deposit in the fund the money he receives under section 6 of this chapter. Money in the fund may be expended only as provided in this chapter.
As added by Acts 1981, P.L.100, SEC.1. Amended by P.L.62-1990, SEC.6.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 14. Brown County Innkeeper's Tax › 6-9-14-8. Transfer and Use of Funds; Offenses

Sec. 8. (a) A member of the commission who knowingly approves the transfer of funds to any person not qualified under this chapter for such a transfer, or approves a transfer for a purpose not permitted under this chapter, commits a Level 6 felony.
(b) A person who receives a transfer of funds under this chapter and knowingly uses the funds for any purpose other than a proposal approved by the commission commits a Level 6 felony.
As added by Acts 1981, P.L.100, SEC.1. Amended by P.L.158-2013, SEC.114.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 15. Jefferson County Innkeeper's Tax › 6-9-15-1. Application of Chapter

Sec. 1. This chapter applies to a county having a population of more than thirty-three thousand one hundred (33,100) and less than thirty-three thousand one hundred fifty (33,150).
As added by Acts 1981, P.L.101, SEC.1. Amended by Acts 1982, P.L.1, SEC.19; P.L.12-1992, SEC.44; P.L.170-2002, SEC.41; P.L.119-2012, SEC.64; P.L.104-2022, SEC.41.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 15. Jefferson County Innkeeper's Tax › 6-9-15-2. Board of Managers

Sec. 2. (a) There is created a seven (7) member board of managers (referred to as the "board" in this chapter) whose purpose is to promote the development and growth of the convention activity, tourism and industry in the county.
(b) The board of county commissioners, by majority vote, shall appoint three (3) members of the board, one (1) of whom must be engaged in the lodging industry in the county, one (1) of whom must be a county commissioner in the county, and one (1) of whom must be a member of a chamber of commerce in the county. The city council of the county's largest city according to the last preceding United States decennial census shall, by majority vote, appoint three (3) members of the board, one (1) of whom must be engaged in the lodging industry in the county, one (1) of whom must be engaged in the travel industry in the county, and one (1) of whom must be a member of the common council of the county's largest city. The mayor of the city having the largest population in the county according to the last preceding United States decennial census shall appoint one (1) member who must be a member of the county's business community.
(c) All terms of office begin on January 1 and end on December 31. Members of the board appointed by the county commissioners serve one (1) year terms, and the other members of the board serve two (2) year terms. If a vacancy occurs, a qualified person shall be appointed by the original appointing authority to serve for the remainder of the term.
(d) A board member may be removed for cause by his appointing authority.
(e) Members of the board may not receive a salary or reimbursement for necessary expenses incurred in the performance of their respective duties.
(f) Each board member, before entering his duties, shall take an oath of office in the usual form, to be indorsed upon his certificate of appointment, which shall be promptly filed with the clerk of the circuit court of his county of residence.
As added by Acts 1981, P.L.101, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 15. Jefferson County Innkeeper's Tax › 6-9-15-3. Meetings; Organization; Rules and Regulations; Quorum; Vote Necessary

Sec. 3. After the first day of January each year, the board shall meet for the purpose of organization. They shall elect one (1) of their members to serve as president, another to serve as vice president, another to serve as secretary, and another to serve as treasurer. The members elected to those offices shall perform the duties pertaining to the offices. The first officers chosen shall serve from the date of their election until their successors are elected and qualified. The members shall be authorized to adopt such bylaws and rules and regulations as they deem necessary for the proper conduct of their proceedings, the carrying out of their duties, and the safeguarding of the funds and the property entrusted to their care. A majority of the members of the board constitutes a quorum, and the concurrence of a majority of the members of the board is necessary to authorize any action.
As added by Acts 1981, P.L.101, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 15. Jefferson County Innkeeper's Tax › 6-9-15-4. Disposition of Funds

Sec. 4. All funds coming into possession of the board shall be deposited, held, secured or invested, and paid in accordance with the general laws of the state relating to the handling of public funds. The handling and expenditure of funds coming into possession of the board is subject to audit and supervision by the state board of accounts.
As added by Acts 1981, P.L.101, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 15. Jefferson County Innkeeper's Tax › 6-9-15-5. Powers of Board

Sec. 5. The board may:
(1) accept and use gifts, grants, and contributions from any public or private source, under terms and conditions which the board deems necessary and desirable;
(2) sue and be sued;
(3) enter into contracts and agreements;
(4) make rules and regulations necessary for the conduct of its business and the accomplishment of its purposes; and
(5) receive and approve, alter, or reject requests and proposals for funding by organizations.
As added by Acts 1981, P.L.101, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 15. Jefferson County Innkeeper's Tax › 6-9-15-6. Tax on Lodging Income

Sec. 6. (a) The county council may impose 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, lodging, or accommodations in any hotel, motel, inn, tourist camp, or tourist cabin located in the county. However, the tax may not be imposed on the renting or furnishing of:
(1) campsites at a state or federal park or forest;
(2) rooms, lodgings, or accommodations to a person for a period of thirty (30) days or more; or
(3) any room, lodging, or accommodations in a university or college residence hall to a student participating in a course of study for which the student receives college credit from a college or university located in the county.
(b) The tax shall be imposed at the rate of four percent (4%) on the gross income derived from lodging income only. The county council may increase the tax rate to five percent (5%). The tax is in addition to the state gross retail tax imposed on such persons by IC 6-2.5.
(c) The county fiscal body may adopt an ordinance to require that the tax shall be paid monthly to the county treasurer. If such an ordinance is adopted, the tax shall be paid to the county treasurer not more than twenty (20) days after the end of the month the tax is collected. If such an ordinance is not adopted, the tax shall be imposed, paid, and collected in exactly the same manner as the state gross retail tax is imposed, paid, and collected pursuant to IC 6-2.5.
(d) All of the provisions of IC 6-2.5 relating to rights, duties, liabilities, procedures, penalties, definitions, exemptions, and administration shall be applicable to the imposition and administration of the tax imposed by this section except to the extent such provisions are in conflict or inconsistent with the specific provisions of this chapter or the requirements of the county treasurer. Specifically and not in limitation of the foregoing sentence, the terms "person" and "gross retail income" have the same meaning in this section as they have in IC 6-2.5, except that "person" does not include state supported educational institutions.
(e) If the tax is paid to the department of state revenue, the returns to be filed for the payment of the tax under this section may be either a separate return or may be combined with the return filed for the payment of the state gross retail tax, as the department of state revenue may by rule determine.
(f) If the tax is paid to the department of state revenue, the amounts received from such tax shall be paid quarterly by the treasurer of state to the county treasurer upon warrants issued by the auditor of state.
As added by Acts 1981, P.L.101, SEC.1. Amended by P.L.110-1987, SEC.2; P.L.108-1987, SEC.14; P.L.67-1997, SEC.15; P.L.175-2018, SEC.14.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 15. Jefferson County Innkeeper's Tax › 6-9-15-7. Convention and Tourism Fund

Sec. 7. The county treasurer shall establish a convention and tourism fund, and shall deposit in the fund all money he receives under section 6 of this chapter. Money in the fund shall be expended by the board to develop and promote the convention and tourism industry.
As added by Acts 1981, P.L.101, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 15. Jefferson County Innkeeper's Tax › 6-9-15-8. Transfer and Use of Funds; Offenses

Sec. 8. (a) A person who approves the transfer of funds to any person not qualified under this chapter for that transfer, or approves a transfer for a purpose not permitted under this chapter, commits a Level 6 felony.
(b) A person who receives a transfer of funds under this chapter and knowingly uses the funds for any purpose other than a proposal approved by the board commits a Level 6 felony.
As added by Acts 1981, P.L.101, SEC.1. Amended by P.L.158-2013, SEC.115.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 17. Madison County Innkeeper's Tax › 6-9-17-1. 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 Acts 1982, P.L.68, SEC.1. Amended by P.L.12-1992, SEC.46; P.L.170-2002, SEC.43; P.L.119-2012, SEC.65; P.L.104-2022, SEC.42.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 17. Madison County Innkeeper's Tax › 6-9-17-2. Definitions

Sec. 2. As used in this chapter:
"Executive" and "fiscal body" have the same meanings that are prescribed by IC 36-1-2.
"Gross retail income" and "person" have the same meanings that are prescribed by IC 6-2.5-1.
As added by Acts 1982, P.L.68, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 17. Madison County Innkeeper's Tax › 6-9-17-3. Tax on Lodgings; Levy; Exemptions; Rate; Payment; Administration

Sec. 3. (a) The county fiscal body may pass an ordinance to levy a tax on every person engaged in the business of renting or furnishing, for periods of less than thirty (30) days, any rooms, lodgings, or accommodations in any:
(1) hotel;
(2) motel;
(3) boat motel;
(4) inn;
(5) college or university memorial union;
(6) college or university residence hall or dormitory; or
(7) tourist cabin;
in the county.
(b) The tax does not apply to gross income received in a transaction in which:
(1) a person rents a campsite at a state or federal park or forest;
(2) a student rents lodgings in a college or university residence hall while that student participates in a course of study for which the student receives college credit from a college or university located in the county; or
(3) a person rents a room, lodging, or accommodations for a period of thirty (30) days or more.
(c) The tax shall be levied at 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 tax shall be paid monthly to the county treasurer not more than ten (10) days after the end of the month in which the tax is collected. The provisions of IC 6-2.5 relating to rights, duties, liabilities, procedures, penalties, exemptions, and definitions apply to the imposition of the tax imposed by this section. The county treasurer is responsible for administration of the tax. All provisions of IC 6-8.1 apply to the county treasurer with respect to the tax imposed by this section in the same manner that they apply to the department of state revenue with respect to listed taxes under IC 6-8.1-1-1.
As added by Acts 1982, P.L.68, SEC.1. Amended by P.L.75-1986, SEC.1; P.L.76-1988, SEC.1; P.L.67-1997, SEC.17; P.L.175-2018, SEC.16.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 17. Madison County Innkeeper's Tax › 6-9-17-4. Convention and Visitor Promotion Fund

Sec. 4. When the tax is levied under section 3 of this chapter, the county treasurer shall establish a convention and visitor promotion fund. He shall deposit in this fund all amounts he receives under that section. Money in this fund may be expended only to promote and encourage conventions and visitors within the county.
As added by Acts 1982, P.L.68, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 17. Madison County Innkeeper's Tax › 6-9-17-5. Visitor and Convention Commission; Purpose; Commission Members, Terms, Removal, Compensation, and Oaths of Office; Meetings; Officers; Quorum; Majority Concurrence

Sec. 5. (a) When the tax is levied under section 3 of this chapter, there is created a seven (7) member visitor and convention commission (referred to as the commission in this chapter) to promote the development and growth of the convention and visitor industry in the county.
(b) The executive of the city with the largest population in the county shall appoint five (5) members of the commission as follows:
(1) Two (2) members must be engaged in the lodging business in the county.
(2) Two (2) members must be engaged in business in the county.
(3) One (1) member must be engaged in the tourism and hospitality industry.
(c) The county fiscal body shall appoint two (2) members of the commission. Each member must be engaged in business in the county.
(d) All terms of office of commission members begin on January 1. Members of the commission serve terms of two (2) years. A member whose term expires may be reappointed to serve another term. If an initial appointment is not made by February 1 or a vacancy is not filled within thirty (30) days, the commission shall appoint a member by majority vote to serve for the remainder of the term.
(e) A member of the commission may be removed for cause by his appointing authority.
(f) Members of the commission may not receive a salary. However, commission members are entitled to reimbursement for necessary expenses incurred in the performance of their respective duties.
(g) Each commission member, before taking office, shall take an oath of office in the usual form, to be endorsed upon the member's certificate of appointment and promptly filed with the clerk of the circuit court of the county.
(h) The commission shall meet after January 1 each year for the purpose of organization. It shall elect one (1) of its members president, another vice president, another secretary, and another treasurer. The members elected to those offices shall perform the duties pertaining to the offices. The officers chosen shall serve from the date of their election until their successors are elected and qualified. A majority of the commission constitutes a quorum, and the concurrence of a majority of the commission is necessary to authorize any action.
As added by Acts 1982, P.L.68, SEC.1. Amended by P.L.75-1986, SEC.2; P.L.166-2014, SEC.35.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 17. Madison County Innkeeper's Tax › 6-9-17-6. Powers 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 of this chapter, to any Indiana not-for-profit corporation for the purpose of promotion and encouragement in the county of conventions, trade shows, visitors, or special events in the county;
(7) require financial or other reports from any corporation that receives funds under this chapter.
(b) A majority of the commission constitutes a quorum for the transaction of business, and the concurrence of a majority of the commission is necessary to authorize any action.
(c) All expenses of the commission shall be paid from the fund established under section 4 of this chapter.
As added by Acts 1982, P.L.68, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 17. Madison County Innkeeper's Tax › 6-9-17-7. Deposit and Payment of Funds; Audits

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 Acts 1982, P.L.68, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 17. Madison County Innkeeper's Tax › 6-9-17-8. Violations

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 Acts 1982, P.L.68, SEC.1. Amended by P.L.158-2013, SEC.117.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 18. Uniform County Innkeeper's Tax › 6-9-18-1. Application of Chapter

Sec. 1. This chapter applies to any county that is not required to impose an innkeeper's tax under any other chapter of this article. However, a county that imposes an innkeeper's tax under this chapter may not also impose an innkeeper's tax under another chapter.
As added by Acts 1982, P.L.1, SEC.21. Amended by P.L.55-1984, SEC.5; P.L.74-1986, SEC.6; P.L.32-1986, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 18. Uniform County Innkeeper's Tax › 6-9-18-2. Definitions

Sec. 2. As used in this chapter:
"Executive" and "fiscal body" have the same meanings that are prescribed by IC 36-1-2.
"Gross retail income" and "person" have the same meanings that are prescribed by IC 6-2.5-1.
As added by Acts 1982, P.L.1, SEC.21.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 18. Uniform County Innkeeper's Tax › 6-9-18-3. Tax on Lodging Income

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;
(5) college or university memorial union;
(6) college or university residence hall or dormitory; or
(7) tourist cabin;
located in the county.
(b) The tax does not apply to gross income received in a transaction in which:
(1) a student rents lodgings in a college or university residence hall while that student participates in a course of study for which the student receives college credit from a college or university located in the county; or
(2) a person rents a room, lodging, or accommodations for a period of thirty (30) days or more.
(c) The tax may not exceed:
(1) the rate of five percent (5%) in a county other than a county subject to subdivision (2), (3), or (4);
(2) after June 30, 2019, the rate of eight percent (8%) in Howard County;
(3) after June 30, 2021, the rate of nine percent (9%) in Daviess County; or
(4) after June 30, 2023, the rate of eight percent (8%) in Parke County.
The tax is imposed 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 Acts 1982, P.L.1, SEC.21. Amended by P.L.108-1987, SEC.16; P.L.67-1997, SEC.18; P.L.175-2018, SEC.17; P.L.290-2019, SEC.9; P.L.122-2021, SEC.2; P.L.236-2023, SEC.94.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 18. Uniform County Innkeeper's Tax › 6-9-18-4. Convention, Visitor, and Tourism Promotion Fund

Sec. 4. (a) If a tax is levied under section 3 of this chapter, the county treasurer shall establish a convention, visitor, and tourism promotion fund. He shall deposit in this fund all amounts he receives under that section.
(b) In a county in which a commission has been established under section 5 of this chapter, the county auditor shall issue a warrant directing the county treasurer to transfer money from the convention, visitor, and tourism promotion fund to the commission's treasurer if the commission submits a written request for the transfer.
(c) Money in a convention, visitor, and tourism promotion fund, or money transferred from such a fund under subsection (b), may be expended only to promote and encourage conventions, visitors, and tourism within the county. Expenditures under this subsection may include, but are not limited to, expenditures for advertising, promotional activities, trade shows, special events, and recreation.
(d) If before July 1, 1997, a county issues a bond with a pledge of revenues from the tax imposed under section 3 of this chapter, the county shall continue to expend money from the fund for that purpose until the bond is paid.
As added by Acts 1982, P.L.1, SEC.21. Amended by P.L.97-1983, SEC.1; P.L.55-1984, SEC.6; P.L.67-1997, SEC.19; P.L.46-1998, SEC.7.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 18. Uniform County Innkeeper's Tax › 6-9-18-6. Powers of Commission; Boone County; Expenditures

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) This subsection applies only to Boone County. In addition to the powers of the commission under subsection (a), and subject to adoption of a resolution by the county fiscal body under section 6.5 of this chapter, the commission may enter into an agreement under which amounts deposited in, or to be deposited in, the fund established under section 4(a) of this chapter are pledged toward the payment of obligations (including bonds and leases) issued or entered into by any political subdivision located in the county to finance the construction, acquisition, enlargement, and equipping of a sports and recreation facility to promote and encourage conventions, trade shows, tourism, visitors, or special events within the county.
(c) 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. Except for payments made under an agreement that is authorized in a resolution adopted by the county fiscal body under section 6.5 of this chapter, 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 Acts 1982, P.L.1, SEC.21. Amended by P.L.55-1984, SEC.7; P.L.67-1997, SEC.21; P.L.122-2021, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 18. Uniform County Innkeeper's Tax › 6-9-18-6.5. Boone County Resolution and Obligations

Sec. 6.5. (a) This section applies only to Boone County.
(b) The county fiscal body may adopt a resolution authorizing an agreement described in section (6)(b) of this chapter that pledges all or part of the amounts received from the tax imposed under section 3 of this chapter toward the payment of obligations of a political subdivision located in the county only after a public hearing:
(1) for which notice has been given in accordance with IC 5-3-1; and
(2) at which all interested parties are provided the opportunity to be heard.
Upon adoption of a resolution under this subsection, the county fiscal body shall publish notice of the adoption of the resolution in accordance with IC 5-3-1. An action to contest the validity of the resolution or agreement described in section (6)(b) of this chapter must be brought not later than thirty (30) days after notice of the adoption of the resolution.
(c) With respect to obligations to which amounts received from a tax imposed under section 3 of this chapter have been pledged in an agreement described in section (6)(b) of this chapter, the general assembly covenants with the commission and the purchasers or owners of the obligations that this chapter will not be repealed or amended in any manner that will adversely affect the collection of the tax imposed under section 3 of this chapter, or the money deposited in the fund established under section 4(a) of this chapter, as long as the obligations are unpaid.
As added by P.L.122-2021, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 18. Uniform County Innkeeper's Tax › 6-9-18-7. Disposition of Funds; Audit

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 Acts 1982, P.L.1, SEC.21.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 18. Uniform County Innkeeper's Tax › 6-9-18-8. Unauthorized Transfer or Use of Funds; Offenses

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 Acts 1982, P.L.1, SEC.21. Amended by P.L.158-2013, SEC.118.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 19. Elkhart County Innkeeper's Tax › 6-9-19-1. Application of Chapter

Sec. 1. This chapter applies to a county having a population of more than two hundred thousand (200,000) and less than two hundred fifty thousand (250,000).
As added by P.L.97-1983, SEC.3. Amended by P.L.12-1992, SEC.47; P.L.170-2002, SEC.44; P.L.119-2012, SEC.66; P.L.104-2022, SEC.43.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 19. Elkhart County Innkeeper's Tax › 6-9-19-2. Definitions

Sec. 2. As used in this chapter:
"Fiscal body" and "executive" have the same meanings that are prescribed by IC 36-1-2.
"Gross retail income" and "person" have the same meanings that are prescribed by IC 6-2.5-1.
As added by P.L.97-1983, SEC.3. Amended by P.L.73-1999, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 19. Elkhart County Innkeeper's Tax › 6-9-19-3. Tax; Authorization; Exemptions; Rate; Payment and Collection

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) inn; or
(4) tourist cabin;
that has thirty (30) or more rooms for rent and is located in the county.
(b) The tax does not apply to gross income received in a transaction in which:
(1) a student rents lodgings in a college or university residence hall while that student participates in a course of study for which the student receives college credit from a college or university located in the county; or
(2) 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 taxes the department of state revenue receives under this section during a month shall be paid, by the end of the next succeeding month, to the county treasurer upon warrants issued by the auditor of state.
As added by P.L.97-1983, SEC.3. Amended by P.L.108-1987, SEC.17; P.L.62-1990, SEC.8; P.L.67-1997, SEC.22; P.L.175-2018, SEC.19.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 19. Elkhart County Innkeeper's Tax › 6-9-19-4. Convention and Visitor Promotion Fund

Sec. 4. If a tax is levied under section 3 of this chapter, the county treasurer shall establish a convention and visitor promotion fund. He shall deposit in this fund all amounts he receives under that section. Money in this fund may be expended only to promote and solicit conventions, trade shows, and visitors within the county. Money in this fund shall not be expended, directly or indirectly, for any type of capital improvement nor to finance any type of tourist attraction.
As added by P.L.97-1983, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 19. Elkhart County Innkeeper's Tax › 6-9-19-5. Commission for Promotion of Convention and Visitor Industry; Creation; Organization

Sec. 5. (a) If a tax is levied under section 3 of this chapter, the county executive shall create a commission to promote the development and growth of the convention and visitor industry in the county.
(b) The commission consists of seven (7) members. The county executive shall appoint all members to the commission. Four (4) members must be actively engaged in the management of a hotel or motel in the county. The remainder of the commission members must be members, officers, or directors of a chamber of commerce within the county or of other Indiana not-for-profit corporations organized to promote and solicit conventions, trade shows, or visitors in the county.
(c) All terms of office of commission members begin on January 1. Initial appointments must be for staggered terms, with subsequent appointments for two (2) year terms. A member whose term expires may be reappointed to serve another term. If a vacancy occurs, the county executive shall appoint a qualified person, as provided in subsection (b), to serve for the remainder of the term.
(d) A member of the commission may be removed for cause by the county executive.
(e) Members of the commission may not receive a salary. However, commission members are entitled to reimbursement for necessary expenses incurred in the performance of their respective duties.
(f) Each commission member, before entering his duties, shall take an oath of office in the usual form, to be endorsed upon his certificate of appointment and promptly filed with the clerk of the circuit court of the county.
(g) The commission shall meet after January 1 each year for the purpose of organization. It shall elect one (1) of its members president, another vice president, another secretary, and another treasurer. The members elected to those offices shall perform the duties pertaining to the offices. The first officers chosen shall serve from the date of their election until their successors are elected and qualified. A majority of the commission constitutes a quorum, and the concurrence of a majority of the commission is necessary to authorize any action.
As added by P.L.97-1983, SEC.3. Amended by P.L.73-1999, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 19. Elkhart County Innkeeper's Tax › 6-9-19-6. Commission; Powers; Payment of Expenses

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 more frequently, from the fund established under section 4 of this chapter to any Indiana not-for-profit corporation to promote and solicit conventions, trade shows, or visitors in the county; and
(7) require financial or other reports for any corporation that receives funds under this chapter.
(b) All expenses of the commission shall be paid from the fund established under section 4 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.97-1983, SEC.3. Amended by P.L.62-1990, SEC.9.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 19. Elkhart County Innkeeper's Tax › 6-9-19-7. Commission; Handling and Expenditure of 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.97-1983, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 19. Elkhart County Innkeeper's Tax › 6-9-19-8. Offenses

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.97-1983, SEC.3. Amended by P.L.158-2013, SEC.119.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 20. Vanderburgh County Food and Beverage Tax › 6-9-20-0.3. Legalization of Actions Taken by County Fiscal Body Determining to Continue Excise Tax

Sec. 0.3. Any action taken by a county fiscal body in determining that an excise tax should be continued is legalized and validated, if the action would have been valid under section 3 of this chapter, as amended by P.L.28-1993.
As added by P.L.220-2011, SEC.167.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 20. Vanderburgh County Food and Beverage Tax › 6-9-20-1. Application of Chapter

Sec. 1. This chapter applies to a county having a population of more than one hundred eighty thousand (180,000) and less than one hundred eighty-five thousand (185,000).
As added by P.L.83-1985, SEC.1. Amended by P.L.12-1992, SEC.48; P.L.170-2002, SEC.45; P.L.119-2012, SEC.67; P.L.104-2022, SEC.44.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 20. Vanderburgh County Food and Beverage Tax › 6-9-20-3. Imposition of Tax by Ordinance

Sec. 3. (a) The fiscal body of the county may adopt an ordinance to impose an excise tax, known as the county 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 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.
(d) Except as provided in subsection (e), if the county fiscal body determines that the tax under this chapter should be continued in order to finance improvements to a county auditorium or auditorium renovation resulting in a new convention center and related parking facilities, the tax continues until January 1 of the year following the year in which the last of the bonds issued to finance improvements to a county auditorium or auditorium renovation resulting in a new convention center and related parking facilities, and the last of any bonds issued to refund those bonds, have been completely paid or defeased as to both principal and interest. An action to contest the validity of the determination under this subsection must be instituted not more than thirty (30) days after the determination.
(e) Notwithstanding subsection (d), if the county fiscal body determines that the tax under this chapter should be continued to finance the acquisition, construction, and equipping of an arena and other facilities that serve or support the arena activities, the tax does not terminate as specified in subsection (d) but continues until January 1 of the year following the year in which the last of the bonds issued to finance the acquisition, construction, and equipping of the arena and other facilities that serve or support the arena activities, and the last of any bonds issued to refund those bonds, have been completely paid or defeased as to both principal and interest. An action to contest the validity of the determination under this subsection must be instituted not more than thirty (30) days after the determination.
As added by P.L.83-1985, SEC.1. Amended by P.L.28-1993, SEC.11; P.L.99-1995, SEC.6; P.L.69-1996, SEC.1; P.L.176-2009, SEC.8.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 20. Vanderburgh County Food and Beverage Tax › 6-9-20-4. Taxable Transactions; Exemptions

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, but are not limited to, 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 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.83-1985, SEC.1. Amended by P.L.257-2003, SEC.34.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 20. Vanderburgh County Food and Beverage Tax › 6-9-20-5. Rate of Tax

Sec. 5. The county 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 such a transaction does not include the amount of tax imposed on the transaction under IC 6-2.5.
As added by P.L.83-1985, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 20. Vanderburgh County Food and Beverage Tax › 6-9-20-6. Procedures for Imposition, Payment, and Collection; 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 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.83-1985, SEC.1.