reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 1. St. Joseph County Innkeeper's Tax › 6-9-1-6.3. Potawatomi Zoo Fund

Sec. 6.3. (a) As used in this section, "zoo fund" refers to the Potawatomi Zoo fund.
(b) Subject to subsection (d), the county treasurer, after collecting the tax revenue in accordance with section 5 of this chapter, shall quarterly deposit tax revenue in the zoo fund as follows:
(1) If the tax is imposed at a rate of six percent (6%), forty percent (40%) of the amount of revenue collected as a result of a one percent (1%) rate.
(2) If the county fiscal body adopts an ordinance to increase the tax rate imposed under this chapter to a rate of more than six percent (6%), but less than eight percent (8%), the sum of:
(A) five percent (5%) of the amount of revenue that is attributable to the increased tax rate; plus
(B) forty percent (40%) of the amount of revenue collected as a result of a one percent (1%) rate.
(3) If the county fiscal body adopts an ordinance to increase the tax rate imposed under this chapter to a rate of eight percent (8%), the amount of revenue collected as a result of a one-half of one percent (0.5%) rate.
(c) Money in the zoo fund shall be expended by the board of managers to:
(1) finance projects for the Potawatomi Zoo located in the city of South Bend that are included in the Potawatomi Zoo's capital improvement master plan as in effect on July 1, 2019; and
(2) refund bonds issued or pay other obligations incurred for a purpose described in subdivision (1), make lease payments incurred, or retire bonds issued to finance projects for the Potawatomi Zoo located in the city of South Bend as described in subdivision (1).
(d) This section expires on July 1, 2046.
As added by P.L.108-2019, SEC.139. Amended by P.L.69-2021, SEC.5.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 1. St. Joseph County Innkeeper's Tax › 6-9-1-6.4. Morris Performing Arts Center Fund

Sec. 6.4. (a) As used in this section, "fund" means the Morris Performing Arts Center fund.
(b) If the county fiscal body adopts an ordinance to increase the tax rate under section 5(b) of this chapter, the fund is established for the purpose of investing money in the Morris Performing Arts Center, which may include construction costs to:
(1) alter or expand existing structures and buildings of, or connected or immediately adjacent to, the Morris Performing Arts Center;
(2) construct, expand, or repair parking facilities;
(3) add levels or stories to the Morris Performing Arts Center;
(4) improve or update the Morris Performing Arts Center; or
(5) create private development opportunities, such as adding retail space or residential units in, or connected or immediately adjacent to, the Morris Performing Arts Center.
(c) Subject to subsection (e), the county treasurer, after collecting the tax revenue in accordance with section 5 of this chapter, shall quarterly deposit tax revenue in the fund as follows:
(1) If the county fiscal body adopts an ordinance to increase the tax rate imposed under this chapter to a rate of more than six percent (6%), but less than eight percent (8%), twenty-five percent (25%) of the amount of revenue that is attributable to the increased tax rate.
(2) If the county fiscal body adopts an ordinance to increase the tax rate imposed under this chapter to a rate of eight percent (8%), the amount of revenue collected as a result of a one-half of one percent (0.5%) rate.
(d) The board of managers shall administer the fund to:
(1) finance, construct, improve, equip, operate, promote, and maintain the Morris Performing Arts Center;
(2) renovate, equip, operate, and maintain any existing structure of the Morris Performing Arts Center;
(3) refund bonds issued for a purpose described in subdivision (1) or (2), make lease payments incurred, or retire bonds issued to finance, construct, improve, or equip a capital project described in this section; or
(4) carry out any other purpose described in subsection (b).
(e) This section expires on July 1, 2046.
As added by P.L.69-2021, SEC.6.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 1. St. Joseph County Innkeeper's Tax › 6-9-1-7. Proposed Budget; Approval

Sec. 7. The board of managers shall prepare a proposed budget for each calendar year covering its projected operating expenses, its estimated income, and reasonable reserves. At the same time, the board shall prepare a report on the cost effectiveness of expenditures for operating subsidies and promotion programs and submit the report with the proposed budget. The board of managers shall submit its proposed budget to the county council. The county council shall review the board's proposed budget, and the county council shall either approve, increase, or decrease the board's proposed budget. However, the county council may not increase or decrease the board's proposed budget unless two-thirds (2/3) of the members of the county council vote in favor of the increase or decrease. The board's proposed budget as approved, increased, or decreased by the county council is the board's budget for the calendar year. The board of managers may not make an expenditure which is not provided for in the budget as approved, increased, or decreased by the county council, unless the additional expenditure is approved by the county council.
As added by Acts 1977, P.L.91, SEC.2. Amended by P.L.49-1994, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 2. Lake County Innkeeper's Tax › 6-9-2-1. Tax on Lodgings; Rate; Returns; Disposition of Revenue

Sec. 1. (a) A county having a population of more than four hundred thousand (400,000) and less than seven hundred thousand (700,000) that establishes a medical center development agency pursuant to IC 16-23.5-2 may levy each year a tax on every person engaged in the business of renting or furnishing, for periods of less than thirty (30) days by the same party in the same room, any room or rooms, lodgings, or accommodations, in any hotel, motel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished for a consideration.
(b) Except as provided in section 1.5 of this chapter, such tax shall be at a rate of five percent (5%) on the gross retail income derived therefrom and is in addition to the state gross retail tax imposed on the retail transaction.
(c) The county fiscal body may adopt an ordinance to require that the tax shall be paid monthly to the county treasurer. Except as provided in section 1.5 of this chapter, 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.
(d) All of the provisions of the state gross retail tax (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" shall have the same meaning in this section as they have in the state gross retail tax (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, determine.
(e) If the tax is paid to the department of state revenue, the amounts received from the tax shall be paid by the end of the next succeeding month by the treasurer of state to the county treasurer upon warrants issued by the auditor of state. Except as provided in section 1.5(c) of this chapter, the county treasurer shall deposit the revenue received under this chapter as provided in section 2 of this chapter.
Formerly: Acts 1972, P.L.58, SEC.2; Acts 1975, P.L.69, SEC.1. As amended by Acts 1981, P.L.11, SEC.39; Acts 1982, P.L.67, SEC.1; P.L.96-1983, SEC.1; P.L.108-1987, SEC.1; P.L.12-1992, SEC.33; P.L.67-1997, SEC.2; P.L.2-2007, SEC.130; P.L.172-2011, SEC.90; P.L.175-2018, SEC.2; P.L.11-2023, SEC.27; P.L.195-2023, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 2. Lake County Innkeeper's Tax › 6-9-2-1.5. Tax Rate Increase; Allocation of Revenue Attributable to Increase

Sec. 1.5. (a) After June 30, 2023, the county fiscal body may adopt an ordinance to increase the tax rate imposed under section 1 of this chapter by not more than an additional five percent (5%). If the county imposes the additional tax rate authorized by this section, the additional tax rate terminates on July 1, 2050.
(b) If the county fiscal body adopts an ordinance under this section:
(1) it shall immediately send a certified copy of the ordinance to the department of state revenue; and
(2) the increase applies to transactions after the last day of the month in which the ordinance is adopted, if the county fiscal body adopts the ordinance on or before the fifteenth day of a month. If the county fiscal body adopts the ordinance after the fifteenth day of a month, the tax applies to transactions after the last day of the month following the month in which the ordinance is adopted.
The increase in the tax imposed under this section continues in effect unless the increase is rescinded.
(c) The amounts received from an increase adopted under this section shall be deposited in the Lake County convention and event center reserve fund established by IC 36-7.5-7-10 to be used for the purposes of the Lake County convention and event center reserve fund.
(d) This section expires July 1, 2050.
As added by P.L.195-2023, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 2. Lake County Innkeeper's Tax › 6-9-2-4. Powers of Bureau

Sec. 4. (a) The bureau may:
(1) accept and use gifts, grants, and contributions from any public or private source, under terms and conditions that the bureau 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 from any fund established by the bureau, the promotion fund, or the alternate revenue fund to any Indiana nonprofit corporation to promote and encourage 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;
(8) enter into leases under IC 36-1-10 for the construction, acquisition, and equipping of a visitor center; and
(9) exercise the power of eminent domain to acquire property to promote and encourage conventions, trade shows, special events, recreation, and visitors within the county.
(b) All expenses of the bureau shall be paid from funds established by the bureau. Before December 20 of each year, the bureau shall prepare a budget for expenditures during the following year, taking into consideration the recommendations made by a corporation qualified under subsection (a)(6) A budget prepared under this section must be:
(1) submitted to the department of local government finance;
(2) published on the department's interactive and searchable Internet web site containing local government information (the Indiana gateway for governmental units); and
(3) placed on file with the county auditor.
(c) All money in the bureau's funds 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 in the bureau's funds are subject to audit and supervision by the state board of accounts.
As added by Acts 1982, P.L.67, SEC.4. Amended by P.L.46-1998, SEC.1; P.L.168-2005, SEC.3; P.L.223-2007, SEC.8; P.L.172-2011, SEC.93; P.L.190-2014, SEC.27.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 2. Lake County Innkeeper's Tax › 6-9-2-4.3. Convention, Tourism, and Visitor Promotion Alternate Revenue Fund

Sec. 4.3. (a) The Lake County convention and visitor bureau shall establish a convention, tourism, and visitor promotion alternate revenue fund (referred to in this chapter as the "alternate revenue fund"). The bureau may deposit in the alternate revenue fund all money received by the bureau after June 30, 2005, that is not required to be deposited in the promotion fund under section 2 of this chapter or a fund established by the bureau, including appropriations, gifts, grants, membership dues, and contributions from any public or private source.
(b) The bureau may, without appropriation by the county council, expend money from the alternate revenue fund to promote and encourage conventions, trade shows, visitors, special events, sporting events, and exhibitions in the county. Money may be paid from the alternate revenue fund by claim in the same manner as municipalities may pay claims under IC 5-11-10-1.6.
(c) All money in the alternate revenue fund 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 in the alternate revenue fund is subject to audit and supervision by the state board of accounts.
(d) Money derived from the taxes imposed under IC 4-33-13 may not be transferred to the alternate revenue fund.
As added by P.L.168-2005, SEC.4. Amended by P.L.172-2011, SEC.94; P.L.204-2016, SEC.28.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 2. Lake County Innkeeper's Tax › 6-9-2-4.5. Visitor Center Funding; Allocation From Promotion Fund and Alternate Revenue Fund

Sec. 4.5. The bureau may enter into an agreement under which amounts deposited in, or to be deposited in, the promotion fund or the alternate revenue fund, or both, are pledged to payment of obligations, including leases entered into under IC 36-1-10, issued to finance the construction, acquisition, and equipping of a visitor center to promote and encourage conventions, trade shows, special events, recreation, and visitors within the county.
As added by P.L.46-1998, SEC.2. Amended by P.L.168-2005, SEC.5.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 2. Lake County Innkeeper's Tax › 6-9-2-4.7. Issuance of Bonds; Negotiation and Sale; Leases

Sec. 4.7. (a) The bureau may issue bonds, enter into leases, or incur other obligations to:
(1) pay the costs incurred in the financing, construction, acquisition, and equipping of a visitor center to promote and encourage conventions, trade shows, special events, recreation, and visitors within the county;
(2) reimburse itself or any nonprofit corporation for any money advanced to pay those costs; or
(3) refund bonds issued or other obligations incurred under this chapter.
(b) Bonds issued or obligations incurred under this section:
(1) are payable solely from the money provided in this chapter;
(2) may, in the discretion of the bureau, be sold at a negotiated sale or under IC 5-1-11 and IC 5-3-1; and
(3) must be authorized by a resolution of the bureau.
(c) Leases entered into under this section:
(1) may be for a term not to exceed fifty (50) years;
(2) may provide for payments from revenues under this chapter, any other revenues available to the bureau, or any combination of these sources;
(3) may provide that payments by the bureau to the lessor are required only to the extent and only for the time that the lessor is able to provide the leased facilities in accordance with the lease;
(4) must be based upon the value of the facilities leased; and
(5) may not create a debt of the county for purposes of the Constitution of the State of Indiana.
(d) A lease may be entered into by the bureau 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.
(e) After the public hearing, the bureau may approve the execution of the lease only if the bureau finds that the services to be provided throughout the life of the lease will serve the public purposes for which the bureau was created and that the execution of the lease is in the best interests of the residents of the county.
(f) Upon execution of a lease under this section, the bureau shall publish notice of the execution of the lease in accordance with IC 5-3-1.
(g) An action to contest the validity of bonds issued or leases entered into under this section must be brought within thirty (30) days after the adoption of a bond resolution or notice of the execution and approval of the lease, as the case may be.
As added by P.L.46-1998, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 2. Lake County Innkeeper's Tax › 6-9-2-4.9. State Covenant on Bond Payments

Sec. 4.9. With respect to:
(1) bonds, leases, or other obligations to which the bureau has pledged revenues under this chapter; and
(2) bonds issued by a lessor that are payable from lease rentals;
the general assembly covenants with the bureau and the purchasers or owners of the bonds or other obligations described in this section that this chapter will not be repealed or amended in any manner that will adversely affect the collection of the tax imposed under this chapter or the money deposited in the promotion fund or the alternate revenue fund as long as the principal of or interest on any bonds, or the lease rentals due under any lease, are unpaid.
As added by P.L.46-1998, SEC.4. Amended by P.L.168-2005, SEC.6.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 2. Lake County Innkeeper's Tax › 6-9-2-5. Violations

Sec. 5. (a) A member of the convention and visitor bureau created under section 3 of this chapter 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.67, SEC.5. Amended by P.L.96-1983, SEC.4; P.L.158-2013, SEC.106.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 2. Lake County Innkeeper's Tax › 6-9-2-5.5. Public Purpose of Visitor Center

Sec. 5.5. The financing of the construction, acquisition, and equipping of a visitor center to promote and encourage conventions, trade shows, special events, recreation, and visitors within the county serves a public purpose and is of benefit to the general welfare of the county by encouraging investment, job creation and retention, and economic growth and diversity.
As added by P.L.46-1998, SEC.5.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 2. Lake County Innkeeper's Tax › 6-9-2-9. Annual Report Regarding Disposition of Money Collected; Remedies for Failure to Provide Legislative Body With Sufficient Information; Resolution

Sec. 9. (a) The legislative body of a county that imposes a tax under section 1 of this chapter shall annually prepare a report concerning the disbursement and use of the money collected under this chapter during the preceding calendar year. The report shall be prepared before April 15 each year and shall be made available to the public.
(b) If in any year an entity receiving money under this chapter fails to provide the county legislative body with sufficient information, as reasonably requested by the county legislative body:
(1) for the county legislative body to comply with this section; and
(2) before the date specified by the county legislative body;
the county legislative body may direct the county treasurer by resolution to stop deposits and transfers under this chapter to the entity. When an entity provides the information that is the subject of the resolution, the county legislative body shall as soon as practicable direct the county treasurer, by resolution, to resume making deposits and transfers to the entity, including any deposits and transfers that would otherwise have been made to the entity during the time that deposits and transfers were stopped under this subsection. A copy of a resolution adopted under this subsection must be distributed to the county treasurer and the entity that is the subject of the resolution within ten (10) business days after the resolution is adopted. The county treasurer shall comply with a resolution adopted under this subsection.
As added by P.L.27-1992, SEC.8. Amended by P.L.102-1995, SEC.2; P.L.223-2007, SEC.9; P.L.172-2011, SEC.95.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 2. Lake County Innkeeper's Tax › 6-9-2-10. Insurance Benefits for Convention and Visitors Bureau Employees

Sec. 10. Employees of the convention and visitor bureau created by section 3 of this chapter may participate in the group health insurance, disability insurance, and life insurance programs established:
(1) by the county government of the county described in section 1 of this chapter; and
(2) for the employees of the convention and visitor bureau.
As added by P.L.168-2005, SEC.7.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 2. Lake County Innkeeper's Tax › 6-9-2-10.3. Legalization of Certain Actions Relating to Insurance Benefits Taken Before May 6, 2005

Sec. 10.3. Actions taken before May 6, 2005, that would have been valid under section 10 of this chapter, as added by P.L.168-2005, are legalized and validated.
As added by P.L.220-2011, SEC.165.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 2. Lake County Innkeeper's Tax › 6-9-2-11. Bureau Treated as a Political Subdivision for Certain Purposes

Sec. 11. The bureau created under section 3 of this chapter is a political subdivision for purposes of IC 34-13-3.
As added by P.L.223-2007, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 2.5. Vanderburgh County Innkeeper's Tax › 6-9-2.5-1. Application of Chapter

Sec. 1. This chapter applies to Vanderburgh County.
As added by Acts 1976, P.L.22, SEC.1. Amended by P.L.12-1992, SEC.34; P.L.170-2002, SEC.31; P.L.119-2012, SEC.57; P.L.290-2019, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 2.5. Vanderburgh County Innkeeper's Tax › 6-9-2.5-1.1. Definitions

Sec. 1.1. The following definitions apply throughout this chapter:
(1) "County" refers to the county specified in section 1 of this chapter.
(2) "New business" means a business entity, organization, or association that:
(A) reasonably establishes an intent to have at least two hundred (200) patrons to rent rooms, lodgings, or accommodations for periods of less than thirty (30) days in any commercial hotel, motel, inn, tourist camp, or tourist cabin that is located in the county; and
(B) has not received a financial incentive from the county during the immediately preceding five (5) calendar years.
(3) "Operating expenses" means expenses incurred in the ordinary course of business operations. The term does not include expenditures:
(A) for constructing, repairing, or maintaining public streets or sidewalks; or
(B) for a person (as defined in IC 6-2.5-1-3) or a governmental entity to provide security for a convention held at a convention center in the county.
As added by P.L.290-2019, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 2.5. Vanderburgh County Innkeeper's Tax › 6-9-2.5-2. Convention and Visitor Commission; Creation

Sec. 2. (a) There is created a seven (7) member convention and visitor commission (referred to as the "commission" in this chapter), whose purpose it is to promote the development and growth of the convention and visitor industry in said county.
(b) The county council, by majority vote, shall appoint two (2) members of the commission, at least one (1) of whom must be engaged in the hotel or motel business in the county. The county commissioners, by majority vote, shall appoint two (2) members of the commission, at least one (1) of whom must be engaged in the hotel or motel business in the county. The mayor of a municipality in the county that has the largest population, as determined in the federal decennial census, shall appoint three (3) members of the commission. At least one (1) of the members appointed by the mayor must be engaged in the hotel or motel business in the county. Beginning with the next appointment available to the mayor after a riverboat (as defined in IC 4-33-2-17) initially begins operation from the county, at least one (1) of the members appointed by the mayor must represent the interests of riverboats in the county.
(c) All terms of office begin on January 1 and end on December 31. Members of the commission appointed by the county council serve two (2) year terms. Members appointed by the county commissioners serve one (1) year terms. Members appointed by the mayor of the largest municipality in the county serve two (2) year terms. A member whose term expires may be reappointed to serve another term. 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 member of the commission may be removed for cause by his appointing authority.
(e) Members of the commission may not receive a salary. However, commission members shall receive reimbursement for necessary expenses, but only when such necessary expenses are incurred in the performance of their respective duties.
As added by Acts 1976, P.L.22, SEC.1. Amended by P.L.97-1983, SEC.7; P.L.49-1994, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 2.5. Vanderburgh County Innkeeper's Tax › 6-9-2.5-3. Powers and Duties of Commission

Sec. 3. (a) The commission may:
(1) accept and use gifts, grants, and contributions from any public or private source, under terms and conditions which the commission 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;
(5) receive and approve, alter, or reject requests and proposals for funding by corporations described in section 7 of this chapter;
(6) transfer money received under this chapter for the purposes specified in sections 7 and 7.5 of this chapter; and
(7) require financial or other reports from any corporation that receives funds under this chapter.
(b) A majority of the commission shall constitute a quorum for the transaction of business and the concurrence of a majority of those present shall be necessary to authorize any action.
As added by Acts 1976, P.L.22, SEC.1. Amended by P.L.49-1994, SEC.5.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 2.5. Vanderburgh County Innkeeper's Tax › 6-9-2.5-4. Expenses of Commission; Budget; Expenditures

Sec. 4. All expenses of the commission shall be paid from the fund established in section 7 of this chapter. The commission shall annually prepare a budget. The budget for expenditures under section 7 of this chapter must take into consideration the recommendations made by a nonprofit corporation qualifying under section 7 of this chapter. The commission shall submit the budget to the county council for its review and approval. No expenditure shall be made unless:
(1) it is pursuant to an appropriation made by the county council in the manner provided by law; and
(2) if the expenditure is payable from the tourism capital improvement fund, the specific project for which the expenditure will be made has been:
(A) recommended to the county council by the commission; and
(B) approved by the county council.
As added by Acts 1976, P.L.22, SEC.1. Amended by P.L.49-1994, SEC.6.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 2.5. Vanderburgh County Innkeeper's Tax › 6-9-2.5-5. Report by Not-for-Profit Corporations Receiving Funds Required

Sec. 5. Any not-for-profit corporation that receives funds under this chapter shall make a financial or other report upon request of the commission.
As added by Acts 1976, P.L.22, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 2.5. Vanderburgh County Innkeeper's Tax › 6-9-2.5-6. Tax on Lodgings Authorized; Rate; Collection

Sec. 6. (a) The county council may levy 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 commercial hotel, motel, inn, tourist camp, or tourist cabin located in a county described in section 1 of this chapter. Such tax shall not exceed the rate of eight percent (8%) on the gross income derived from lodging income only and shall be in addition to the state gross retail tax imposed on such 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 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 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 such 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 1976, P.L.22, SEC.1. Amended by Acts 1979, P.L.82, SEC.2; P.L.97-1983, SEC.8; P.L.108-1987, SEC.3; P.L.49-1994, SEC.7; P.L.67-1997, SEC.3; P.L.178-2002, SEC.74; P.L.224-2007, SEC.93; P.L.175-2018, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 2.5. Vanderburgh County Innkeeper's Tax › 6-9-2.5-7. Convention and Visitor Promotion Fund

Sec. 7. (a) The county treasurer shall establish a convention and visitor promotion fund.
(b) The county treasurer shall deposit in the convention and visitor promotion fund the amount of money received under section 6 of this chapter that is generated by a two and one-half percent (2.5%) rate.
(c) Money in this fund shall be expended only as provided in this chapter.
(d) The commission may transfer money in the convention and visitor promotion fund to any Indiana nonprofit corporation for the purpose of promotion and encouragement in the county of conventions, trade shows, visitors, or special events. The commission may transfer money under this section only after approving the transfer. Transfers shall be made quarterly or less frequently under this section.
As added by Acts 1976, P.L.22, SEC.1. Amended by P.L.49-1994, SEC.8; P.L.208-1999, SEC.1; P.L.178-2002, SEC.75; P.L.168-2005, SEC.8.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 2.5. Vanderburgh County Innkeeper's Tax › 6-9-2.5-7.5. Tourism Capital Improvement Fund

Sec. 7.5. (a) The county treasurer shall establish a tourism capital improvement fund.
(b) The county treasurer shall deposit money in the tourism capital improvement fund as follows:
(1) Before January 1, 2026, the county treasurer shall deposit in the tourism capital improvement fund the amount of money received under section 6 of this chapter that is generated by a three and one-half percent (3.5%) rate.
(2) After December 31, 2025, the county treasurer shall deposit in the tourism capital improvement fund the amount of money received under section 6 of this chapter that is generated by a four and one-half percent (4.5%) rate.
(c) The commission may transfer money in the tourism capital improvement fund to:
(1) the county government, a city government, or a separate body corporate and politic in a county described in section 1 of this chapter; or
(2) any Indiana nonprofit corporation;
for the purpose of making capital improvements in the county that promote conventions, tourism, or recreation. The commission may transfer money under this section only after approving the transfer. Transfers shall be made quarterly or less frequently under this section.
As added by P.L.49-1994, SEC.9. Amended by P.L.208-1999, SEC.2; P.L.178-2002, SEC.76; P.L.168-2005, SEC.9; P.L.224-2007, SEC.94; P.L.176-2009, SEC.6; P.L.190-2014, SEC.28; P.L.290-2019, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 2.5. Vanderburgh County Innkeeper's Tax › 6-9-2.5-7.7. Convention Center Operating, Capital Improvement, and Financial Incentive Fund

Sec. 7.7. (a) As used in this section, "fund" refers to the convention center operating, capital improvement, and financial incentive fund established under subsection (b).
(b) The county treasurer shall establish a convention center operating, capital improvement, and financial incentive fund.
(c) Before January 1, 2026, the county treasurer shall deposit in the fund the amount of money received under section 6 of this chapter that is generated by a two percent (2%) rate.
(d) After December 31, 2025, the county treasurer shall deposit in the fund the amount of money received under section 6 of this chapter that is generated by a one percent (1%) rate.
(e) Money in the fund may be expended only for the following:
(1) Operating expenses of a convention center located in the county.
(2) Capital improvements to a convention center located in the county.
(3) Financial incentives to attract, promote, or encourage new business conventions, trade shows, or special events held at a convention center located in the county.
(f) A financial incentive described in subsection (e)(3) may not be distributed to a new business for at least thirty (30) days after the conclusion of a convention, trade show, or special event that is held by the new business at a convention center located in the county.
As added by P.L.208-1999, SEC.3. Amended by P.L.168-2005, SEC.10; P.L.176-2009, SEC.7; P.L.190-2014, SEC.29; P.L.290-2019, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 2.5. Vanderburgh County Innkeeper's Tax › 6-9-2.5-8. Unauthorized Transfer and Use of Funds; Offenses

Sec. 8. (a) A member of the commission who knowingly:
(1) approves the transfer of funds to any person not qualified under this chapter for such a transfer; or
(2) 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 those funds for any purpose other than a proposal approved by the commission commits a Level 6 felony.
As added by Acts 1976, P.L.22, SEC.1. Amended by Acts 1978, P.L.2, SEC.653; P.L.158-2013, SEC.107.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 2.5. Vanderburgh County Innkeeper's Tax › 6-9-2.5-9. Buildings for Public Use

Sec. 9. (a) This section applies to any building:
(1) constructed or remodeled with money from:
(A) the tourism capital improvement fund; or
(B) the convention and visitor promotion fund; and
(2) used by the county convention and visitor commission.
(b) A structure must be open for use by the members of the public for public or private events, including catered events, under uniform and nondiscriminatory policies established by the commission.
As added by P.L.208-1999, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 3. Floyd/clark County Innkeeper's Tax › 6-9-3-2. Organizational Meeting; Election of Officers; Bylaws, Rules, and Regulations; Quorum

Sec. 2. Promptly after the fifteenth day of January of each year, the board of managers shall hold a meeting for the purpose of organization. They shall choose one (1) of their members president, another vice-president, another secretary and another treasurer, who shall perform the duties pertaining to those 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 board of managers constitutes a quorum, and the concurrence of a majority of the board of managers is necessary to authorize any action.
As added by Acts 1976, P.L.23, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 3. Floyd/clark County Innkeeper's Tax › 6-9-3-2.5. Open Door Law; Public Records Act

Sec. 2.5. Except as otherwise specifically provided by law, the board of managers is subject to IC 5-14-1.5 and IC 5-14-3.
As added by P.L.172-2011, SEC.97.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 3. Floyd/clark County Innkeeper's Tax › 6-9-3-3. Handling and Expenditure of Funds; Audit

Sec. 3. All funds coming into possession of the board of managers 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 of managers is subject to audit and supervision by the state board of accounts.
As added by Acts 1976, P.L.23, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 3. Floyd/clark County Innkeeper's Tax › 6-9-3-3.5. Financial Report; Summary of Board's Activities

Sec. 3.5. (a) Before January 1 of each year, the board of managers shall annually publish a financial report summarizing the income and expenses of the board of managers for the previous twelve (12) months.
(b) The report required by subsection (a) must be published two (2) times, one (1) week apart:
(1) with each publication of the report in a daily or weekly newspaper published in the English language and of general circulation in both Clark County and Floyd County; or
(2) with the first publication of the report in a newspaper described in subdivision (1) and the second publication of the report:
(A) in accordance with IC 5-3-5; and
(B) on the board's official web site.
(c) Before January 1 of each year, the board of managers shall prepare a written report generally summarizing the board's activities for the previous twelve (12) months. The report shall be made available on an Internet web site maintained by the board of managers.
As added by P.L.172-2011, SEC.98. Amended by P.L.152-2021, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 3. Floyd/clark County Innkeeper's Tax › 6-9-3-4. Innkeeper's Tax Imposed; Collection

Sec. 4. (a) In counties to which this chapter applies, there shall be levied each year 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 or lodgings or accommodations in any commercial hotel, motel, inn, tourist camp, or tourist cabin. However, this tax 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.
(b) The tax shall be at the rate of four percent (4%) on the gross retail income derived from lodging income only and shall be in addition to the state gross retail tax imposed on such persons by IC 6-2.5. The tax rate may be increased to not more than six percent (6%) by the adoption of substantially similar ordinances by the county fiscal body of each of the counties to which this chapter applies.
(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" shall have the same meaning in this section as they have in IC 6-2.5.
(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 monthly by the treasurer of state to the county treasurer upon warrants issued by the auditor of state.
As added by Acts 1976, P.L.23, SEC.1. Amended by Acts 1977, P.L.92, SEC.2; Acts 1979, P.L.82, SEC.3; P.L.55-1984, SEC.2; P.L.108-1987, SEC.4; P.L.84-1993, SEC.1; P.L.67-1997, SEC.4; P.L.175-2018, SEC.4; P.L.290-2019, SEC.5.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 3. Floyd/clark County Innkeeper's Tax › 6-9-3-5. Disposition of Tax Revenues

Sec. 5. (a) Seventy-five percent (75%) of the tax revenues received by the county treasurer as provided in section 4 of this chapter shall be deposited in the convention and exhibition center fund, which fund shall be expended by the board of managers to develop and promote a program to attract conventions and exhibitions.
(b) The county treasurer shall deposit twenty-five percent (25%) of the tax revenues he receives under section 4 of this chapter in a separate fund to be known as the capital development tourism fund. The board of managers may use money in the capital development tourism fund only to pay the principal and interest due on bonds issued by:
(1) one (1) of the counties described in section 1 of this chapter; or
(2) a political subdivision, as defined in IC 36-1-2-13, located in one (1) of those counties;
to finance a project to promote tourism or to refund bonds previously issued for such a purpose.
As added by Acts 1976, P.L.23, SEC.1. Amended by P.L.55-1984, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 3. Floyd/clark County Innkeeper's Tax › 6-9-3-6. Capital Development Tourism Fund; Pledge of Deposit to Payment of Bonds; Covenant of General Assembly With Purchasers of Bonds

Sec. 6. (a) The board of managers may enter into an agreement under which any amounts previously deposited in, or to be deposited in, the capital development tourism fund are pledged to payment of bonds described in section 5(b) of this chapter.
(b) With respect to bonds described in section 5(b) of this chapter for which a pledge has been made under subsection (a), the Indiana general assembly covenants with the purchasers of those bonds that:
(1) this chapter will not be repealed or amended in any manner that will adversely affect the imposition or collection of that portion of the tax imposed by this chapter that is dedicated to the capital development tourism fund;
(2) this chapter will not be amended in any manner that will reduce the amount of tax revenues dedicated to the capital development tourism fund; and
(3) this chapter will not be amended in any manner that will change the purpose for which money dedicated to the capital development tourism fund may be used;
as long as the principal of, or interest on, any of those bonds is unpaid.
As added by P.L.55-1984, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 3. Floyd/clark County Innkeeper's Tax › 6-9-3-7. Failure to Pay Tax

Sec. 7. If a person fails to pay any tax imposed by section 4 of this chapter within thirty (30) days after the date payment of the tax is due, the department of state revenue shall, under IC 6-8.1-8-2:
(1) issue a demand notice to the person; and
(2) issue a tax warrant to the appropriate county sheriff and secure a judgment lien on the person's property, if the person does not respond to the demand notice in a satisfactory manner.
As added by P.L.81-1985, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 3. Floyd/clark County Innkeeper's Tax › 6-9-3-8. Reports by Entities Receiving Funds

Sec. 8. Any entity that receives funds under this chapter shall make a financial or other report upon request of the board of managers.
As added by P.L.172-2011, SEC.99.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 4. Monroe County Innkeeper's Tax › 6-9-4-0.3. Legalization of Pledges and Mortgages of Revenues Before March 5, 1988

Sec. 0.3. A pledge or mortgage of innkeeper's tax revenues or property made before March 5, 1988, by Monroe County or the Monroe County convention and visitor commission to secure any obligations of the county is legalized and validated.
As added by P.L.220-2011, SEC.166.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 4. Monroe County Innkeeper's Tax › 6-9-4-1. Application of Chapter

Sec. 1. This chapter applies to a county having a population of more than one hundred thirty-nine thousand (139,000) and less than one hundred sixty thousand (160,000).
As added by Acts 1977, P.L.92, SEC.3. Amended by Acts 1982, P.L.1, SEC.10; P.L.12-1992, SEC.36; P.L.170-2002, SEC.33; P.L.119-2012, SEC.58; P.L.104-2022, SEC.32.