reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 51. Greenwood Food and Beverage Tax › 6-9-51-11. Expiration of Tax

Sec. 11. (a) The tax authorized under this chapter expires on the later of:
(1) January 1, 2045; or
(2) the date on which all bonds or lease agreements outstanding on May 7, 2023, for which a pledge of tax revenue is made under this chapter are completely paid.
(b) Not later than December 31, 2023, the fiscal officer of the city 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.116.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 52. Whitestown Food and Beverage Tax › 6-9-52-3. Authorization to Impose Tax

Sec. 3. (a) The fiscal body of the town may adopt an ordinance to impose an excise tax, known as the town food and beverage tax, on transactions described in section 4 of this chapter. The fiscal body of the town may adopt an ordinance under this subsection only after the fiscal body has previously held at least one (1) separate public hearing in which a discussion of the proposed ordinance to impose the town food and beverage tax is the only substantive issue on the agenda for that public hearing.
(b) If the town fiscal body adopts an ordinance under subsection (a), the town fiscal body shall immediately send a certified copy of the ordinance to the department of state revenue.
(c) If the town fiscal body adopts an ordinance under subsection (a), the town food and beverage tax applies to transactions that occur after the later of the following:
(1) The day specified in the ordinance.
(2) The last day of the month following sixty (60) days after the date on which the ordinance is adopted.
As added by P.L.290-2019, SEC.15.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 52. Whitestown Food and Beverage Tax › 6-9-52-4. Food or Beverage Tax Transactions to Which Tax Applies

Sec. 4. (a) Except as provided in subsection (c), a tax imposed under section 3 of this chapter applies to a transaction in which a 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 town; 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) made of 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 package used to transport the food).
(c) The town food and beverage tax does not apply to the furnishing, preparing, or serving of a food or beverage in a transaction that is exempt, or to the extent the transaction is exempt, from the state gross retail tax imposed by IC 6-2.5.
As added by P.L.290-2019, SEC.15.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 52. Whitestown Food and Beverage Tax › 6-9-52-5. Rate

Sec. 5. The town food and beverage tax rate:
(1) must be imposed in an increment of twenty-five hundredths percent (0.25%); and
(2) may not exceed one percent (1%);
of the gross retail income received by the merchant from the food or beverage transaction described in section 4 of this chapter. For purposes of this chapter, the gross retail income received by the retail merchant from a transaction does not include the amount of tax imposed on the transaction under IC 6-2.5.
As added by P.L.290-2019, SEC.15.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 52. Whitestown Food and Beverage Tax › 6-9-52-6. Applicability of State Gross Retail Tax Provisions

Sec. 6. A tax imposed under this chapter shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5. However, the return to be filed with the payment of the tax imposed under this chapter may be made on a separate return or may be combined with the return filed for the payment of the state gross retail tax, as prescribed by the department of state revenue.
As added by P.L.290-2019, SEC.15.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 52. Whitestown Food and Beverage Tax › 6-9-52-7. Distribution

Sec. 7. The amounts received from the tax imposed under this chapter shall be paid monthly by the treasurer of state to the town fiscal officer upon warrants issued by the auditor of state.
As added by P.L.290-2019, SEC.15.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 52. Whitestown Food and Beverage Tax › 6-9-52-8. Food and Beverage Tax Receipts Fund

Sec. 8. (a) If a tax is imposed under section 3 of this chapter by the town, the town fiscal officer shall establish a food and beverage tax receipts fund.
(b) The town fiscal officer shall deposit in the fund all amounts received under this chapter.
(c) Money earned from the investment of money in the fund becomes a part of the fund.
As added by P.L.290-2019, SEC.15.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 52. Whitestown Food and Beverage Tax › 6-9-52-9. Uses of Revenue

Sec. 9. Money in the food and beverage tax receipts fund must be used by the town for one (1) or more of the following purposes:
(1) To reduce the town's property tax levy for a particular year at the discretion of the town, but this use does not reduce the maximum permissible ad valorem property tax levy under IC 6-1.1-18.5 for the town.
(2) For economic development purposes, including the pledge of money under IC 5-1-14-4 for bonds, leases, or other obligations for economic development purposes.
(3) Construction, renovation, improvement, equipping, or maintenance of town capital improvements.
(4) Parks and recreation.
(5) The pledge of money under IC 5-1-14-4 for bonds, leases, or other obligations incurred for a purpose described in subdivisions (3) through (4).
Revenue derived from the imposition of a tax under this chapter may be treated by the town as additional revenue for the purpose of fixing its budget for the budget year during which the revenues are to be distributed to the town.
As added by P.L.290-2019, SEC.15.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 52. Whitestown Food and Beverage Tax › 6-9-52-10. Covenant

Sec. 10. With respect to obligations for which a pledge has been made under section 9 of this chapter, the general assembly covenants with the holders of the obligations that this chapter will not be repealed or amended in a manner that will adversely affect the imposition or collection of the tax imposed under this chapter if the payment of any of the obligations is outstanding.
As added by P.L.290-2019, SEC.15.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 52. Whitestown Food and Beverage Tax › 6-9-52-11. Expiration of Tax

Sec. 11. (a) The tax authorized under this chapter expires on the later of:
(1) January 1, 2045; or
(2) the date on which all bonds or lease agreements outstanding on May 7, 2023, for which a pledge of tax revenue is made under this chapter are completely paid.
(b) Not later than December 31, 2023, the fiscal officer of the town 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.117.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 53. Knox County Innkeeper's Tax › 6-9-53-1. Application of Chapter

Sec. 1. (a) This chapter applies to a county having a population of more than thirty-six thousand (36,000) and less than thirty-six thousand five hundred (36,500), if the county had adopted an innkeeper's tax under IC 6-9-18 before July 1, 2019.
(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, 2019, 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, 2019, 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.290-2019, SEC.16. Amended by P.L.104-2022, SEC.56.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 53. Knox County Innkeeper's Tax › 6-9-53-2. Definitions

Sec. 2. The following terms are defined for this chapter:
(1) "Executive" and "fiscal body" have the same meanings that are prescribed by IC 36-1-2.
(2) "Gross retail income" and "person" have the same meanings that are prescribed by IC 6-2.5-1.
(3) "Grouseland Foundation, Inc." refers to the tax exempt organization located in Vincennes, Indiana, whose mission is to promote history in the local area by touring the historical site of the home of the ninth President of the United States, William Henry Harrison.
As added by P.L.290-2019, SEC.16.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 53. Knox County Innkeeper's Tax › 6-9-53-3. Authorization to Impose Tax; Limitations

Sec. 3. (a) The fiscal body of the 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) Subject to subsection (d), the tax may not exceed the rate of six percent (6%) 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) Notwithstanding subsection (c), the tax rate imposed by the fiscal body of Knox County under this chapter may not exceed five percent (5%) if either of the following apply:
(1) The Grouseland Foundation, Inc., is dissolved.
(2) Tours of the territorial mansion and presidential site of William Henry Harrison are no longer provided.
(e) The tax shall be imposed, paid, and collected in the same manner as the state gross retail tax is imposed, paid, and collected under IC 6-2.5.
As added by P.L.290-2019, SEC.16.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 53. Knox County Innkeeper's Tax › 6-9-53-4. Applicability of State Gross Retail Tax Provisions

Sec. 4. 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. 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.
As added by P.L.290-2019, SEC.16.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 53. Knox County Innkeeper's Tax › 6-9-53-5. Distribution

Sec. 5. The amounts received from the tax imposed under this chapter shall be paid monthly by the treasurer of state upon warrants issued by the auditor of state as follows:
(1) If the tax rate imposed under section 3 of this chapter is five percent (5%) or less, all amounts received from the tax shall be paid to the county treasurer.
(2) If the tax rate imposed under section 3 of this chapter is more than five percent (5%), amounts received from the tax shall be allocated and paid as follows:
(A) The amount received from the tax as a result of a five percent (5%) rate shall be allocated and paid to the county treasurer.
(B) The amount received from the tax that exceeds the amount under clause (A) shall be allocated and paid to the Grouseland Foundation, Inc.
As added by P.L.290-2019, SEC.16.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 53. Knox County Innkeeper's Tax › 6-9-53-6. Convention, Visitor, and Tourism Promotion Fund

Sec. 6. (a) The county treasurer shall establish a convention, visitor, and tourism promotion fund. The county treasurer shall deposit in this fund all amounts received by the county treasurer under section 5 of this chapter.
(b) The county auditor shall issue a warrant directing the county treasurer to transfer money from the convention, visitor, and tourism promotion fund to the convention and visitor 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, the 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 P.L.290-2019, SEC.16.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 53. Knox County Innkeeper's Tax › 6-9-53-8. Commission; Powers and Duties

Sec. 8. (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 6(a) of this chapter, or from money transferred from that fund to the commission's treasurer under section 6(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 6(a) of this chapter or from money transferred from that fund to the commission's treasurer under section 6(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 the budget 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.290-2019, SEC.16.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 53. Knox County Innkeeper's Tax › 6-9-53-9. Grouseland Foundation

Sec. 9. (a) The treasurer of the Grouseland Foundation, Inc., shall deposit all money received under section 5 of this chapter in a separate account of the Grouseland Foundation, Inc.
(b) The Grouseland Foundation, Inc., shall use the money received under this chapter only for the restoration, maintenance, and operations of the Indiana territorial mansion and presidential site of William Henry Harrison located at West Scott Street in the city of Vincennes.
As added by P.L.290-2019, SEC.16.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 53. Knox County Innkeeper's Tax › 6-9-53-10. Handling of Tax Revenue

Sec. 10. All money coming into possession of the commission or the Grouseland Foundation, Inc., 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 or the Grouseland Foundation, Inc., are subject to audit and supervision by the state board of accounts.
As added by P.L.290-2019, SEC.16.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 53. Knox County Innkeeper's Tax › 6-9-53-11. Crime; Commission; Improper Transfer

Sec. 11. (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.290-2019, SEC.16.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 53. Knox County Innkeeper's Tax › 6-9-53-12. Crime; Grouseland Foundation; Improper Transfer

Sec. 12. (a) An officer, director, or trustee of the Grouseland Foundation, Inc., who knowingly:
(1) approves the transfer of money received under this chapter 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.290-2019, SEC.16.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 54. Columbia City Food and Beverage Tax › 6-9-54-3. Ordinance Imposing Tax; Public Hearing

Sec. 3. (a) The fiscal body of the city may adopt an ordinance to impose an excise tax, known as the city food and beverage tax, on transactions described in section 4 of this chapter. The fiscal body of the city may adopt an ordinance under this subsection only after the city fiscal body has previously:
(1) adopted a resolution in support of the proposed city food and beverage tax; and
(2) held at least one (1) separate public hearing in which a discussion of the proposed ordinance to impose the city food and beverage tax is the only substantive issue on the agenda for the public hearing.
(b) If the city fiscal body adopts an ordinance under subsection (a), the city fiscal body shall immediately send a certified copy of the ordinance to the department of state revenue.
(c) If the city fiscal body adopts an ordinance under subsection (a), the city food and beverage tax applies to transactions that occur after the later of the following:
(1) The date specified in the ordinance.
(2) The last day of the month following sixty (60) days after the date on which the ordinance is adopted.
As added by P.L.236-2023, SEC.118.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 54. Columbia City Food and Beverage Tax › 6-9-54-4. Taxable Transactions; Exemption

Sec. 4. (a) Except as provided in subsection (c), a tax imposed under section 3 of this chapter applies to a transaction in which food or beverage is furnished, prepared, or served:
(1) for consumption at a location or on equipment provided by a retail merchant;
(2) in the city; 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) made of 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 package used to transport the food).
(c) The city food and beverage tax does not apply to the furnishing, preparing, or serving of a food or beverage in a transaction that is exempt, or to the extent the transaction is exempt, from the state gross retail tax imposed by IC 6-2.5.
As added by P.L.236-2023, SEC.118.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 54. Columbia City Food and Beverage Tax › 6-9-54-5. Rate of Tax

Sec. 5. The city food and beverage tax rate may not exceed one percent (1%) of the gross retail income received by the merchant from the food or beverage transaction described in section 4 of this chapter. For purposes of this chapter, the gross retail income received by the retail merchant from a transaction does not include the amount of tax imposed on the transaction under IC 6-2.5.
As added by P.L.236-2023, SEC.118.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 54. Columbia City Food and Beverage Tax › 6-9-54-6. Collection of Tax; Returns

Sec. 6. A tax imposed under this chapter shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5. However, the return to be filed with the payment of the tax imposed under this chapter may be made on a separate return or may be combined with the return filed for the payment of the state gross retail tax, as prescribed by the department of state revenue.
As added by P.L.236-2023, SEC.118.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 54. Columbia City Food and Beverage Tax › 6-9-54-7. Payment of Tax to City Fiscal Officer

Sec. 7. The amounts received from the tax imposed under this chapter shall be paid monthly by the treasurer of state to the city fiscal officer upon warrants issued by the auditor of state.
As added by P.L.236-2023, SEC.118.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 54. Columbia City Food and Beverage Tax › 6-9-54-8. City Food and Beverage Tax Receipts Fund

Sec. 8. (a) If a tax is imposed under section 3 of this chapter by a city, the city fiscal officer shall establish a food and beverage tax receipts fund.
(b) The city fiscal officer shall deposit in the fund all amounts received under this chapter.
(c) Money earned from the investment of money in the fund becomes a part of the fund.
As added by P.L.236-2023, SEC.118.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 54. Columbia City Food and Beverage Tax › 6-9-54-9. Uses of Revenue

Sec. 9. Money in the food and beverage tax receipts fund must be used by the city only for the following purposes:
(1) Park and recreation purposes, including the purchase of land for park and recreation purposes.
(2) The pledge of money under IC 5-1-14-4 for bonds, leases, or other obligations incurred for a purpose described in subdivision (1).
Revenue derived from the imposition of a tax under this chapter may be treated by the city as additional revenue for the purpose of fixing its budget for the budget year during which the revenues are to be distributed to the city.
As added by P.L.236-2023, SEC.118.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 54. Columbia City Food and Beverage Tax › 6-9-54-10. Covenant

Sec. 10. With respect to obligations for which a pledge has been made under section 9 of this chapter, the general assembly covenants with the holders of the obligations that this chapter will not be repealed or amended in a manner that will adversely affect the imposition or collection of the tax imposed under this chapter if the payment of any of the obligations is outstanding.
As added by P.L.236-2023, SEC.118.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 54. Columbia City Food and Beverage Tax › 6-9-54-11. Expiration

Sec. 11. (a) If the city imposes the tax authorized by this chapter, the tax terminates on July 1, 2045.
(b) This chapter expires July 1, 2045.
As added by P.L.236-2023, SEC.118.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 54.5. Merrillville Food and Beverage Tax › 6-9-54.5-2. Definitions

Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter.
As added by P.L.236-2023, SEC.119.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 54.5. Merrillville Food and Beverage Tax › 6-9-54.5-3. Authorization to Impose Tax

Sec. 3. (a) The fiscal body of the town may adopt an ordinance to impose an excise tax, known as the town food and beverage tax, on transactions described in section 4 of this chapter. The fiscal body of the town may adopt an ordinance under this subsection only after the fiscal body has previously held at least one (1) separate public hearing in which a discussion of the proposed ordinance to impose the town food and beverage tax is the only substantive issue on the agenda for the public hearing.
(b) If the town fiscal body adopts an ordinance under subsection (a), the town fiscal body shall immediately send a certified copy of the ordinance to the department of state revenue.
(c) If the town fiscal body adopts an ordinance under subsection (a), the town food and beverage tax applies to transactions that occur after the later of the following:
(1) The day specified in the ordinance.
(2) The last day of the month that succeeds the month in which the ordinance is adopted.
As added by P.L.236-2023, SEC.119.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 54.5. Merrillville Food and Beverage Tax › 6-9-54.5-4. Taxable Transactions; Exemption

Sec. 4. (a) Except as provided in subsection (c), a tax imposed under section 3 of this chapter applies to a transaction in which food or beverage is furnished, prepared, or served:
(1) for consumption at a location or on equipment provided by a retail merchant;
(2) in the town; 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) sold in a heated state or heated by a retail merchant;
(3) made of 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) 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 package used to transport food).
(c) The town food and beverage tax does not apply to the furnishing, preparing, or serving of a food or beverage in a transaction that is exempt, or to the extent the transaction is exempt, from the state gross retail tax imposed by IC 6-2.5.
As added by P.L.236-2023, SEC.119.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 54.5. Merrillville Food and Beverage Tax › 6-9-54.5-5. Rate

Sec. 5. The town food and beverage tax rate:
(1) must be imposed in an increment of twenty-five hundredths percent (0.25%); and
(2) may not exceed one percent (1%);
of the gross retail income received by the merchant from the food or beverage transaction described in section 4 of this chapter. For purposes of this chapter, the gross retail income received by the retail merchant from a transaction does not include the amount of tax imposed on the transaction under IC 6-2.5.
As added by P.L.236-2023, SEC.119.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 54.5. Merrillville Food and Beverage Tax › 6-9-54.5-6. Applicability of State Gross Retail Tax Provisions

Sec. 6. A tax imposed under this chapter is imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5. However, the return to be filed with the payment of the tax imposed under this chapter may be made on a separate return or may be combined with the return filed for the payment of the state gross retail tax, as prescribed by the department of state revenue.
As added by P.L.236-2023, SEC.119.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 54.5. Merrillville Food and Beverage Tax › 6-9-54.5-7. Distribution

Sec. 7. The amounts received from the tax imposed under this chapter shall be paid monthly by the treasurer of state to the town fiscal officer upon warrants issued by the auditor of state.
As added by P.L.236-2023, SEC.119.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 54.5. Merrillville Food and Beverage Tax › 6-9-54.5-8. Food and Beverage Tax Receipts Fund

Sec. 8. (a) If a tax is imposed under section 3 of this chapter by the town, the town fiscal officer shall establish a food and beverage tax receipts fund.
(b) The town fiscal officer shall deposit in the fund all amounts received under this chapter.
(c) Money earned from the investment of money in the fund becomes a part of the fund.
As added by P.L.236-2023, SEC.119.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 54.5. Merrillville Food and Beverage Tax › 6-9-54.5-9. Uses of Revenue

Sec. 9. Money in the food and beverage tax receipts fund must be used by the town only for the following purposes:
(1) Park and recreation purposes, including the purchase of land for park and recreation purposes.
(2) Tourism related purposes or facilities, including the purchase of land for tourism related purposes.
(3) The pledge of money under IC 5-1-14-4 for bonds, leases, or other obligations incurred for a purpose described in subdivisions (1) and (2).
Revenue derived from the imposition of a tax under this chapter may be treated by the town as additional revenue for the purpose of fixing its budget for the budget year during which the revenues are to be distributed to the town.
As added by P.L.236-2023, SEC.119.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 54.5. Merrillville Food and Beverage Tax › 6-9-54.5-10. Covenant

Sec. 10. With respect to obligations for which a pledge has been made under section 9 of this chapter, the general assembly covenants with the holders of the obligations that this chapter will not be repealed or amended in a manner that will adversely affect the imposition or collection of the tax imposed under this chapter if the payment of any of the obligations is outstanding.
As added by P.L.236-2023, SEC.119.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 54.5. Merrillville Food and Beverage Tax › 6-9-54.5-11. Expiration

Sec. 11. (a) If the town imposes the tax authorized by this chapter, the tax terminates on July 1, 2045.
(b) This chapter expires July 1, 2045.
As added by P.L.236-2023, SEC.119.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 55. Jasper Food and Beverage Tax › 6-9-55-3. Authorization to Impose Tax

Sec. 3. (a) The fiscal body of the city may adopt an ordinance to impose an excise tax, known as the city food and beverage tax, on transactions described in section 4 of this chapter. The fiscal body of the city may adopt an ordinance under this subsection only after the fiscal body has previously held at least one (1) separate public hearing in which a discussion of the proposed ordinance to impose the city food and beverage tax is the only substantive issue on the agenda for that public hearing.
(b) If the city fiscal body adopts an ordinance under subsection (a), the city fiscal body shall immediately send a certified copy of the ordinance to the department of state revenue.
(c) If the city fiscal body adopts an ordinance under subsection (a), the city food and beverage tax applies to transactions that occur after the later of the following:
(1) The day specified in the ordinance.
(2) The last day of the month following sixty (60) days after the date on which the ordinance is adopted.
As added by P.L.236-2023, SEC.120.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 55. Jasper Food and Beverage Tax › 6-9-55-4. Taxable Transactions; Exemption

Sec. 4. (a) Except as provided in subsection (c), a tax imposed under section 3 of this chapter applies to a transaction in which a food or beverage is furnished, prepared, or served:
(1) for consumption at a location or on equipment provided by a retail merchant;
(2) in the city; 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) made of 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 package used to transport the food).
(c) The city food and beverage tax does not apply to the furnishing, preparing, or serving of a food or beverage in a transaction that is exempt, or to the extent the transaction is exempt, from the state gross retail tax imposed by IC 6-2.5.
As added by P.L.236-2023, SEC.120.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 55. Jasper Food and Beverage Tax › 6-9-55-5. Rate

Sec. 5. The city food and beverage tax rate:
(1) must be imposed in an increment of twenty-five hundredths percent (0.25%); and
(2) may not exceed one percent (1%);
of the gross retail income received by the merchant from the food or beverage transaction described in section 4 of this chapter. For purposes of this chapter, the gross retail income received by the retail merchant from a transaction does not include the amount of tax imposed on the transaction under IC 6-2.5.
As added by P.L.236-2023, SEC.120.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 55. Jasper Food and Beverage Tax › 6-9-55-6. Applicability of State Gross Retail Tax Provisions

Sec. 6. A tax imposed under this chapter shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5. However, the return to be filed with the payment of the tax imposed under this chapter may be made on a separate return or may be combined with the return filed for the payment of the state gross retail tax, as prescribed by the department of state revenue.
As added by P.L.236-2023, SEC.120.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 55. Jasper Food and Beverage Tax › 6-9-55-7. Distribution

Sec. 7. The amounts received from the tax imposed under this chapter shall be paid monthly by the treasurer of state to the city fiscal officer upon warrants issued by the auditor of state.
As added by P.L.236-2023, SEC.120.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 55. Jasper Food and Beverage Tax › 6-9-55-8. Food and Beverage Tax Receipts Fund

Sec. 8. (a) If a tax is imposed under section 3 of this chapter by the city, the city fiscal officer shall establish a food and beverage tax receipts fund.
(b) The city fiscal officer shall deposit in the fund all amounts received under this chapter.
(c) Money earned from the investment of money in the fund becomes a part of the fund.
As added by P.L.236-2023, SEC.120.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 55. Jasper Food and Beverage Tax › 6-9-55-9. Uses of Revenue

Sec. 9. Money in the food and beverage tax receipts fund must be used by the city for one (1) or more of the following purposes:
(1) Construction, renovation, improvement, equipping, or maintenance of city capital improvements.
(2) Financing, construction, improvement, equipping, operation, maintenance and promotion of the Jasper Community Wellness, Sports and Aquatic Center.
(3) The pledge of money under IC 5-1-14-4 for bonds, leases, or other obligations incurred for a purpose described in subdivisions (1) and (2).
Revenue derived from the imposition of a tax under this chapter may be treated by the city as additional revenue for the purpose of fixing its budget for the budget year during which the revenues are to be distributed to the city.
As added by P.L.236-2023, SEC.120.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 55. Jasper Food and Beverage Tax › 6-9-55-10. Covenant

Sec. 10. With respect to obligations for which a pledge has been made under section 9 of this chapter, the general assembly covenants with the holders of the obligations that this chapter will not be repealed or amended in a manner that will adversely affect the imposition or collection of the tax imposed under this chapter if the payment of any of the obligations is outstanding.
As added by P.L.236-2023, SEC.120.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 55. Jasper Food and Beverage Tax › 6-9-55-11. Expiration

Sec. 11. (a) If the city imposes the tax authorized by this chapter, the tax terminates on July 1, 2045.
(b) This chapter expires July 1, 2045.
As added by P.L.236-2023, SEC.120.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 56. Hamilton County Innkeeper's Tax › 6-9-56-1. Applicability of Chapter; Prior Provisions Remain in Effect

Sec. 1. (a) This chapter applies to Hamilton County, if the county had adopted an innkeeper's tax under IC 6-9-18 before July 1, 2023.
(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, 2023, 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, 2023, 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.236-2023, SEC.121.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 56. Hamilton County Innkeeper's Tax › 6-9-56-2. Definitions

Sec. 2. The following terms are defined for this chapter:
(1) "Executive" and "fiscal body" have the same meanings that are prescribed by IC 36-1-2.
(2) "Gross retail income" and "person" have the same meanings that are prescribed by IC 6-2.5-1.
As added by P.L.236-2023, SEC.121.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 56. Hamilton County Innkeeper's Tax › 6-9-56-3. Authorization to Impose Tax; Rate; Distribution; Applicability of State Gross Retail Tax Provisions

Sec. 3. (a) The fiscal body of the county 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, 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 following apply to the tax rate imposed under this section:
(1) Before July 1, 2023, 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.
(2) After June 30, 2023, the tax may not exceed the rate of eight percent (8%) 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.
As added by P.L.236-2023, SEC.121.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 56. Hamilton County Innkeeper's Tax › 6-9-56-4. Convention, Visitor, and Tourism Promotion Fund; Tourism Capital Fund; Uses of Money in the Funds

Sec. 4. (a) If a tax is imposed under section 3 of this chapter, the county treasurer shall establish the following funds:
(1) A convention, visitor, and tourism promotion fund.
(2) A tourism capital fund, if the county fiscal body adopts an ordinance to increase the tax rate under section 3 of this chapter and both the county fiscal body and the county executive adopt ordinances approving the establishment of a tourism capital fund.
The county treasurer shall deposit in each fund all amounts the county treasurer receives under section 3 of this chapter and in accordance with the allocations required by sections 7 and 8 of this chapter.
(b) The county auditor shall issue a warrant directing the county treasurer to transfer money from the convention, visitor, and tourism promotion fund and tourism capital 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 expenditures for advertising, promotional activities, trade shows, special events, and recreation.
(d) Money in a tourism capital fund, or money transferred from such a fund under subsection (b), may be expended on infrastructure projects that improve or benefit the tourism economy. Expenditures may include acquisition, construction, alteration, improvements, or installation costs of any existing tangible property or tangible property that is to be constructed. Expenditures may include fees for professional services such as architectural, building consulting or planning, and infrastructure feasibility.
As added by P.L.236-2023, SEC.121.