reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 10. Wayne County Innkeeper's Tax › 6-9-10-10. Covenant Protecting Bondholders

Sec. 10. With respect to:
(1) bonds, leases, or other obligations for which the county has pledged tax revenues under section 5 of this chapter; or
(2) bonds issued by a lessor that are payable from lease rentals;
the general assembly covenants with the county, the purchasers or owners of the bonds or other obligations described in subdivision (1), and the owners of bonds described in subdivision (2) that this chapter will not be repealed or amended in any manner that will adversely affect the imposition or collection of the tax imposed under this chapter if the principal of any bonds, the interest on any bonds, or the lease rentals due under any lease remain unpaid.
As added by P.L.224-2003, SEC.253.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 10.5. White County Innkeeper's Tax › 6-9-10.5-1. Application of Chapter

Sec. 1. This chapter applies to a county having a population of more than twenty-four thousand six hundred (24,600) and less than twenty-five thousand (25,000).
As added by P.L.68-1997, SEC.1. Amended by P.L.170-2002, SEC.38; P.L.119-2012, SEC.62; P.L.104-2022, SEC.38.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 10.5. White County Innkeeper's Tax › 6-9-10.5-1.5. "Commission"

Sec. 1.5. As used in this chapter, "commission" means a commission created under section 9 of this chapter.
As added by P.L.172-2011, SEC.101.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 10.5. White County Innkeeper's Tax › 6-9-10.5-2. "Executive"

Sec. 2. As used in this chapter, "executive" has the meaning set forth in IC 36-1-2.
As added by P.L.68-1997, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 10.5. White County Innkeeper's Tax › 6-9-10.5-3. "Fiscal Body"

Sec. 3. As used in this chapter, "fiscal body" has the meaning set forth in IC 36-1-2.
As added by P.L.68-1997, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 10.5. White County Innkeeper's Tax › 6-9-10.5-4. "Gross Retail Income"

Sec. 4. As used in this chapter, "gross retail income" has the meaning set forth in IC 6-2.5-1.
As added by P.L.68-1997, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 10.5. White County Innkeeper's Tax › 6-9-10.5-5. "Person"

Sec. 5. As used in this chapter, "person" has the meaning set forth in IC 6-2.5-1.
As added by P.L.68-1997, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 10.5. White County Innkeeper's Tax › 6-9-10.5-6. Tax on Lodging Authorized; Maximum Rate; Collection

Sec. 6. (a) The fiscal body of a county may levy a tax on every person engaged in the business of renting or furnishing, for periods of less than thirty (30) days, any room or rooms, lodgings, or accommodations in any:
(1) hotel;
(2) motel;
(3) inn;
(4) tourist cabin;
(5) campground space; or
(6) resort;
in White County in which lodging is regularly furnished for consideration.
(b) 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.
(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 under 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 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.
(e) If the tax is paid to the department of state revenue, the taxes the department of state revenue receives under this section during a month shall be paid, by the end of the next succeeding month, to the county treasurer upon warrants issued by the auditor of state.
As added by P.L.68-1997, SEC.1. Amended by P.L.67-1997, SEC.12; P.L.172-2011, SEC.102; P.L.175-2018, SEC.11; P.L.290-2019, SEC.7.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 10.5. White County Innkeeper's Tax › 6-9-10.5-7. Lake Enhancement Fund; Deposit of Revenue

Sec. 7. (a) If a tax is levied under section 6 of this chapter, the county treasurer shall establish a lake enhancement fund. Except as provided in subsection (c) and section 8 of this chapter, the county treasurer shall deposit in this fund all amounts received under section 6 of this chapter.
(b) Money in this fund may be expended only to enhance lakes located in the county, including silt trap maintenance.
(c) This subsection applies if the tax levied under section 6 of this chapter is increased by an ordinance adopted by the county fiscal body after June 30, 2011. The county treasurer shall deposit in the lake enhancement fund:
(1) the amount received under section 6 of this chapter; multiplied by
(2) a fraction, the numerator of which is three (3) and the denominator of which is the product of:
(A) the tax rate in effect after the adoption of the ordinance to increase the tax; multiplied by
(B) one hundred (100).
As added by P.L.68-1997, SEC.1. Amended by P.L.172-2011, SEC.103.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 10.5. White County Innkeeper's Tax › 6-9-10.5-8. County Promotion Fund; Deposit of Revenue; Permitted Uses of Revenue

Sec. 8. (a) If the tax levied under section 6 of this chapter is increased by an ordinance adopted by the county fiscal body after June 30, 2011, the county treasurer shall establish a county promotion fund. The county treasurer shall deposit in the county promotion fund the difference between:
(1) the amount received under section 6 of this chapter; minus
(2) the amount deposited in the lake enhancement fund under section 7(c) of this chapter.
(b) In a county in which a commission has been established under section 9 of this chapter, the county auditor shall issue a warrant directing the county treasurer to transfer money from the county promotion fund to the commission's treasurer if the commission submits a written request for the transfer.
(c) Money in a county promotion fund, or money transferred from such a fund under subsection (b), may be expended only to promote and encourage conventions, visitors, tourism, and economic development within the county. Expenditures that may be made under this subsection include expenditures for advertising, promotional activities, trade shows, special events, and recreation, and expenditures that are authorized by IC 6-3.6-10-2 with respect to the county's additional revenue that is allocated for economic development purposes under IC 6-3.6-6-9.
As added by P.L.172-2011, SEC.104. Amended by P.L.197-2016, SEC.78.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 10.5. White County Innkeeper's Tax › 6-9-10.5-10. Powers of Commission; Payment of Commission Expenses

Sec. 10. (a) A commission created under section 9 of this chapter 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 described in subdivision (6);
(6) after its approval of a proposal, transfer money, quarterly or less frequently, from the fund established under section 8(a) of this chapter, or from money transferred from that fund to the commission's treasurer under section 8(b) of this chapter, to any Indiana nonprofit corporation to promote and encourage conventions, tourism, or economic development 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 8(a) of this chapter or from money transferred from that fund to the commission's treasurer under section 8(b) of this chapter. The commission shall annually prepare a budget, taking into consideration the recommendations made by a corporation described in subsection (a)(6), and submit the budget to the county fiscal body for review and approval. An expenditure may not be made under this chapter unless the expenditure is in accordance with an appropriation made by the county fiscal body in the manner provided by law.
As added by P.L.172-2011, SEC.106.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 10.5. White County Innkeeper's Tax › 6-9-10.5-11. Investment and Payment of Commission Funds

Sec. 11. All money coming into the possession of a commission created under section 9 of this chapter 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 are subject to audit and supervision by the state board of accounts.
As added by P.L.172-2011, SEC.107. Amended by P.L.6-2012, SEC.60.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 10.5. White County Innkeeper's Tax › 6-9-10.5-12. Transfer of Funds; Offenses

Sec. 12. (a) A member of a commission created under section 9 of this chapter who knowingly:
(1) approves the transfer of money to any person or corporation not qualified under law to receive the 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 the money for any purpose not permitted under this chapter commits a Level 6 felony.
As added by P.L.172-2011, SEC.108. Amended by P.L.158-2013, SEC.112.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 11. Vigo County Innkeeper's Tax › 6-9-11-1. Application of Chapter

Sec. 1. This chapter applies to a county having a population of more than one hundred thousand (100,000) and less than one hundred ten thousand (110,000).
As added by Acts 1980, P.L.65, SEC.1. Amended by Acts 1982, P.L.1, SEC.17; P.L.12-1992, SEC.42; P.L.170-2002, SEC.39; P.L.104-2022, SEC.39.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 11. Vigo County Innkeeper's Tax › 6-9-11-2. Convention and Visitor Commission; Creation

Sec. 2. (a) If a tax is levied under section 6(a) of this chapter, there is created a five (5) 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 the county.
(b) The county council, by majority vote, shall appoint two (2) members of the commission, one (1) of whom must be engaged in the hotel or motel business in the county and one (1) of whom must be engaged in the profession of education within the county. The two (2) members appointed by the county council may not be members of the same political party. The county commissioners, by majority vote, shall appoint two (2) members of the commission, one (1) of whom must be engaged in the hotel or motel business within the county and one (1) of whom must be representative of business, industry or labor within the county. The two (2) members appointed by the county commissioners may not be members of the same political party. The mayor of the largest city in the county, according to the preceding decennial United States census, shall appoint one (1) member of the commission. The mayor's appointee must be engaged in the hotel or motel business in the county.
(c) The initial terms of office of the members of the commission begin on the date a tax is levied under section 6(a) of this chapter. The initial terms of the members appointed by the county commissioners end on December 31 of the year in which the tax is levied, and the initial terms of the members appointed by the county council and by the mayor of the largest city end on December 31 of the immediately following year. All terms of office after the initial terms begin on January 1 and end on December 31. After the initial terms, members of the commission appointed by the county council and by the mayor of the largest city serve two (2) year terms, and members appointed by the county commissioners serve one (1) year terms. A member whose term expires may be reappointed to serve another term. If a vacancy occurs, the commission, by majority vote shall, within thirty (30) days, appoint a qualified person to serve the remainder of the term. If the commission fails to appoint a person within thirty (30) days of the vacancy, the original appointing official or body for that vacant position, by majority vote, shall appoint a qualified person to serve the remainder of the term.
(d) Members of the commission may not receive a salary. However, commission members shall receive reimbursement for necessary expenses, but only when the necessary expenses are incurred in the performance of their respective duties.
As added by Acts 1980, P.L.65, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 11. Vigo County Innkeeper's Tax › 6-9-11-3. 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 qualified under clause (6) of this section;
(6) after its approval of a proposal, transfer money, quarterly or less frequently, from the fund established in section 7 of this chapter, to any Indiana not-for-profit corporation for the purpose of promotion and encouragement in the county of conventions, tourism, trade shows, visitors, or special events;
(7) require financial or other reports from any corporation that receives funds under this chapter;
(8) issue bonds for the construction, acquisition, enlarging, and equipping of a sports and recreational facility;
(9) enter into leases under IC 36-1-10 for the construction acquisition, enlargement, and equipping of a sports and recreational facility; and
(10) exercise the power of eminent domain to acquire property to promote and encourage conventions, tourism, trade shows, visitors, or special events within the county.
(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 1980, P.L.65, SEC.1. Amended by P.L.11-2001, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 11. Vigo County Innkeeper's Tax › 6-9-11-3.5. Use of Funds; Sports and Recreation Facilities

Sec. 3.5. The commission may enter into an agreement under which amounts deposited in, or to be deposited in, the convention and visitor promotion fund established under section 7 of this chapter are pledged to payment of obligations (including bonds and leases entered into under IC 36-1-10) issued to finance the construction, acquisition, enlargement, and equipping of a sports and recreation facility to promote and encourage conventions, trade shows, tourism, visitors, or special events within the county.
As added by P.L.11-2001, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 11. Vigo County Innkeeper's Tax › 6-9-11-3.7. Bonds and Leases; Sports and Recreation Facilities

Sec. 3.7. (a) The commission may issue bonds or enter into leases to:
(1) pay the costs incurred in the financing, construction, acquisition, enlargement, and equipping of a sports and recreational facility to promote and encourage conventions, trade shows, tourism, visitors, or special events within the county;
(2) reimburse itself or any nonprofit corporation for any money advanced to pay the costs described in subdivision (1); or
(3) refund bonds issued or other obligations incurred under this chapter.
The county fiscal body must adopt a resolution authorizing the issuance of bonds or the execution of leases entered into under this section.
(b) Bonds issued under this section:
(1) are payable solely from the money provided in this chapter;
(2) may, in the discretion of the commission, 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 commission.
(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 commission, or any combination of these sources;
(3) may provide that payments by the commission 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 commission 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 required by subsection (d), the commission may approve the execution of a lease only if the commission finds that the services to be provided throughout the life of the lease will serve the public purposes for which the commission 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 commission 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.11-2001, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 11. Vigo County Innkeeper's Tax › 6-9-11-3.9. Bonds and Leases; Adverse Legislation

Sec. 3.9. With respect to:
(1) bonds or leases to which the commission 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 commission and the purchasers or owners of the bonds 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 convention and visitor promotion 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.11-2001, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 11. Vigo County Innkeeper's Tax › 6-9-11-4. Expenses of Commission; Disbursements

Sec. 4. All expenses of the commission shall be paid from the fund established in section 7 of this chapter. The commission has the sole authority to allocate and disburse monies from this fund. The commission may make allocations of these funds only to further the purpose of this chapter as stated in section 2(a) of this chapter. In addition, the commission may not lend any funds to any private investment group.
As added by Acts 1980, P.L.65, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 11. Vigo County Innkeeper's Tax › 6-9-11-4.5. Public Purpose; Sports and Recreation Facilities

Sec. 4.5. The financing of the construction, acquisition, enlargement, and equipping of a sports and recreational facility to promote and encourage conventions, trade shows, tourism, visitors, or special events 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.11-2001, SEC.5.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 11. Vigo County Innkeeper's Tax › 6-9-11-5. Report by Not-for-Profit Corporations Receiving Funds

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, and/or the Vigo County Council.
As added by Acts 1980, P.L.65, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 11. Vigo County Innkeeper's Tax › 6-9-11-6. Tax on Lodgings Authorized; Imposition, Payment, and Collection

Sec. 6. (a) The county council may levy a tax on every person engaged in the business of renting or furnishing, for periods of less than thirty (30) days, any room or rooms, lodgings, or accommodations in any commercial hotel, motel, inn, tourist camp, tourist cabin, university memorial union, or university residence hall, except state camping facilities, located in the county. The county council may impose the tax at a rate not to exceed eight percent (8%) on the gross income derived from lodging income only. The tax is in addition to the state gross retail tax imposed on those persons by IC 6-2.5. The tax does not apply to a retail transaction in which a student rents lodging in a university memorial union or residence hall while that student participates in a course of study for which the student receives college credit from a state university located in the county.
(b) The county fiscal body may adopt an ordinance to require that the tax shall be paid monthly to the county treasurer. If such an ordinance is adopted, the tax shall be paid to the county treasurer not more than twenty (20) days after the end of the month the tax is collected. If such an ordinance is not adopted, the tax shall be imposed, paid, and collected in exactly the same manner as the state gross retail tax is imposed, paid, and collected pursuant to IC 6-2.5.
(c) All of the provisions of IC 6-2.5 relating to rights, duties, liabilities, procedures, penalties, definitions, exemptions, and administration apply to the imposition and administration of the tax imposed under this section, except to the extent those provisions are in conflict or inconsistent with the specific provisions of this chapter or the requirements of the county treasurer. Specifically and not in limitation of the foregoing sentence, the terms "person" and "gross income" shall have the same meaning in this section as they have in IC 6-2.5, except that "person" shall not include supported educational institutions. 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.
(d) If the tax is paid to the department of state revenue, the amounts received from the tax shall be paid quarterly by the treasurer of state to the county treasurer upon warrants issued by the auditor of state.
(e) The tax imposed under subsection (a) does not apply to the renting or furnishing of rooms, lodgings, or accommodations to a person for a period of thirty (30) days or more.
As added by Acts 1980, P.L.65, SEC.1. Amended by P.L.19-1986, SEC.26; P.L.108-1987, SEC.12; P.L.85-1995, SEC.36; P.L.67-1997, SEC.13; P.L.41-1999, SEC.1; P.L.293-2013(ts), SEC.36; P.L.175-2018, SEC.12.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 11. Vigo County Innkeeper's Tax › 6-9-11-7. Convention and Visitor Promotion Fund

Sec. 7. The county treasurer shall establish a convention and visitor promotion fund and shall invest any portion of the fund as he may be directed by the commission in section 2(a) of this chapter. He shall deposit in the fund all money he receives under section 6 of this chapter. Money in the fund may be expended only as provided in this chapter.
As added by Acts 1980, P.L.65, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 11. Vigo County Innkeeper's Tax › 6-9-11-8. Transfer and Use of Funds; Offenses

Sec. 8. (a) A member of the commission who knowingly approves the transfer of funds to any person not qualified under this chapter for such a transfer, or approves a transfer for a purpose not permitted under this chapter, commits a Level 6 felony.
(b) A person who receives a transfer of funds under this chapter and knowingly uses the funds for any purpose other than a proposal approved by the commission commits a Level 6 felony.
As added by Acts 1980, P.L.65, SEC.1. Amended by P.L.158-2013, SEC.113.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 11. Vigo County Innkeeper's Tax › 6-9-11-9. Promotion of Tourism and Visitors; Sports and Recreation Facilities

Sec. 9. The General Assembly finds that:
(1) a county described in section 1 of this chapter possesses a unique opportunity to promote and encourage conventions, trade shows, tourism, visitors, or special events in the county due to the presence in the county of one (1) or more sports and recreational facilities that have been used by:
(A) public and private universities in the county;
(B) senior citizens;
(C) community groups; and
(D) interscholastic organizations;
for athletic competitions that have served and encouraged tourism and visitors in the county due to the size, extent, and nature of such athletic competitions; and
(2) the construction, acquisition, enlargement, and equipping of those sports and recreational facilities will promote and encourage tourism and visitors within the county.
As added by P.L.11-2001, SEC.6.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 12. Marion County Food and Beverage Tax › 6-9-12-1. Definitions

Sec. 1. As used in this chapter:
"Beverage" includes, but is not limited to, any alcoholic beverage.
"Food" includes, but is not limited to, any food product.
"Gross retail income" has the same meaning as the definition of that term contained in IC 6-2.5-1-5.
"Person" has the same meaning as the definition of that term contained in IC 6-2.5-1-3.
"Retail merchant" has the same meaning as the definition of that term contained in IC 6-2.5-1-8.
As added by Acts 1981, P.L.99, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 12. Marion County Food and Beverage Tax › 6-9-12-2. Imposition of Tax by Ordinance

Sec. 2. (a) After January 1 but before June 1 of any year, the city-county council of a county that contains a consolidated city may adopt an ordinance to impose an excise tax, known as the county food and beverage tax, on those transactions described in section 3 of this chapter.
(b) If a city-county council adopts an ordinance under subsection (a), it shall immediately send a certified copy of the ordinance to the commissioner of the department of state revenue.
(c) If a city-county council adopts an ordinance under subsection (a), the county food and beverage tax applies to transactions that occur after June 30 of the year in which the ordinance is adopted.
As added by Acts 1981, P.L.99, SEC.1. Amended by P.L.16-1984, SEC.5.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 12. Marion County Food and Beverage Tax › 6-9-12-3. Taxable Transactions

Sec. 3. (a) Subject to section 4 of this chapter, the tax imposed under this chapter applies to any transaction in which food or beverage is furnished, prepared, or served:
(1) for consumption at a location, or on equipment, provided by a retail merchant;
(2) in a county in which a consolidated first class city is located; and
(3) by a retail merchant for a consideration.
(b) Transactions described in subsection (a)(1) include, but are not limited to transactions in which food or beverage is:
(1) served by a retail merchant off his premises;
(2) food sold in a heated state or heated by a retail merchant;
(3) two (2) or more food ingredients mixed or combined by a retail merchant for sale as a single item (other than food that is only cut, repackaged, or pasteurized by the seller, and eggs, fish, meat, poultry, and foods containing these raw animal foods requiring cooking by the consumer as recommended by the federal Food and Drug Administration in chapter 3, subpart 3-401.11 of its Food Code so as to prevent food borne illnesses); or
(4) food sold with eating utensils provided by a retail merchant, including plates, knives, forks, spoons, glasses, cups, napkins, or straws (for purposes of this subdivision, a plate does not include a container or packaging used to transport the food).
As added by Acts 1981, P.L.99, SEC.1. Amended by P.L.257-2003, SEC.33.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 12. Marion County Food and Beverage Tax › 6-9-12-4. Exemptions

Sec. 4. The county food and beverage tax does not apply to the furnishing, preparing, or serving of any food or beverage in a transaction that is exempt, or to the extent exempt, from the state gross retail tax imposed by IC 6-2.5.
As added by Acts 1981, P.L.99, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 12. Marion County Food and Beverage Tax › 6-9-12-5. Rate of Tax

Sec. 5. (a) Subject to subsection (b), the county food and beverage tax imposed on a food or beverage transaction described in section 3 of this chapter equals one percent (1%) of the gross retail income received by the retail merchant from the transaction. The tax authorized under this subsection expires January 1, 2041.
(b) On or before June 30, 2005, the city-county council of a county may, by a majority vote of the members elected to the city-county council, adopt an ordinance that increases the tax imposed under this chapter by an additional rate of one percent (1%) to a total rate of two percent (2%). The ordinance must specify that the increase in the tax authorized under this subsection expires on:
(1) January 1, 2041;
(2) January 1, 2010, if on that date there are no obligations owed by the capital improvement board of managers to the authority created by IC 5-1-17 or to any state agency under IC 5-1-17-26; or
(3) October 1, 2005, if on that date there are no obligations owed by the capital improvement board of managers to the Indiana stadium and convention building authority or to any state agency under a lease or a sublease of an existing capital improvement entered into under IC 5-1-17, unless waived by the budget director.
If a city-county council adopts an ordinance under this subsection, it shall immediately send a certified copy of the ordinance to the commissioner of the department of state revenue, and the increase in the tax imposed under this chapter applies to transactions that occur after June 30, 2005.
(c) For purposes of this chapter, the gross retail income received by the retail merchant from a transaction that is subject to the tax imposed by this chapter does not include the amount of tax imposed on the transaction under IC 6-2.5.
As added by Acts 1981, P.L.99, SEC.1. Amended by P.L.214-2005, SEC.30.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 12. Marion County Food and Beverage Tax › 6-9-12-6. Liability; Collection

Sec. 6. The person who acquires any food or beverage under a transaction described in section 3 of this chapter is liable for the county food and beverage tax. The person shall pay the tax to the retail merchant as a separate amount added to the consideration for the food or beverage. The retail merchant shall collect the tax as an agent for the county and the state.
As added by Acts 1981, P.L.99, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 12. Marion County Food and Beverage Tax › 6-9-12-7. Procedures for Imposition, Payment, and Collection; Returns

Sec. 7. The county food and beverage tax shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5. However, the return to be filed for the payment of the county food and beverage tax may be either 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 Acts 1981, P.L.99, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 12. Marion County Food and Beverage Tax › 6-9-12-8. Payment to Capital Improvement Board of County

Sec. 8. The amounts received from the county food and beverage tax shall be paid monthly by the treasurer of the state to the treasurer of the capital improvement board of managers of the county or its designee upon warrants issued by the auditor of state. So long as there are any current or future obligations owed by the capital improvement board of managers to the Indiana stadium and convention building authority created by IC 5-1-17 or any state agency pursuant to a lease or other agreement entered into between the capital improvement board of managers and the Indiana stadium and convention building authority or any state agency under IC 5-1-17-26, the capital improvement board of managers or its designee shall deposit the revenues received from that portion of the county food and beverage tax imposed under:
(1) section 5(a) of this chapter for revenue received after December 31, 2027; and
(2) section 5(b) of this chapter;
in a special fund, which may be used only for the payment of the obligations described in this section.
As added by Acts 1981, P.L.99, SEC.1. Amended by P.L.214-2005, SEC.31.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 12. Marion County Food and Beverage Tax › 6-9-12-9. Repealed

As added by Acts 1981, P.L.99, SEC.1. Amended by P.L.82-1985, SEC.1; P.L.3-1990, SEC.27. Repealed by P.L.214-2005, SEC.77.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 13. Marion County Admissions Tax › 6-9-13-1. Imposition of Tax by Ordinance; Exceptions; Dates Effective

Sec. 1. (a) Except as provided in subsection (b), the city-county council of a county that contains a consolidated first class city may adopt an ordinance to impose an excise tax, known as the county admissions tax, for the privilege of attending, before January 1, 2041, any event and, after December 31, 2040, any professional sporting event:
(1) held in a facility financed in whole or in part by:
(A) bonds or notes issued under IC 18-4-17 (before its repeal on September 1, 1981), IC 36-10-9, or IC 36-10-9.1; or
(B) a lease or other agreement under IC 5-1-17 or IC 36-7-31.5; and
(2) to which tickets are offered for sale to the public by:
(A) the box office of the facility; or
(B) an authorized agent of the facility.
(b) The excise tax imposed under subsection (a) does not apply to the following:
(1) An event sponsored by an educational institution or an association representing an educational institution.
(2) An event sponsored by a religious organization.
(3) An event sponsored by an organization that is considered a charitable organization by the Internal Revenue Service for federal tax purposes.
(4) An event sponsored by a political organization.
(c) If a city-county council adopts an ordinance under subsection (a), it shall immediately send a certified copy of the ordinance to the commissioner of the department of state revenue.
(d) If a city-county council adopts an ordinance under subsection (a) or section 2 of this chapter prior to June 1, the county admissions tax applies to admission charges collected after June 30 of the year in which the ordinance is adopted. If the city-county council adopts an ordinance under subsection (a) or section 2 of this chapter on or after June 1, the county admissions tax applies to admission charges collected after the last day of the month in which the ordinance is adopted.
As added by Acts 1981, P.L.99, SEC.2. Amended by P.L.3-1990, SEC.28; P.L.256-1997(ss), SEC.3; P.L.46-1998, SEC.6; P.L.214-2005, SEC.32; P.L.109-2019, SEC.6.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 13. Marion County Admissions Tax › 6-9-13-2. Rate of Tax; Allocation and Distribution

Sec. 2. (a) Except as provided in subsection (b), the county admissions tax equals five percent (5%) of the price for admission to any event described in section 1 of this chapter.
(b) On or before June 30, 2005, the city-county council may, by ordinance adopted by a majority of the members elected to the city-county council, increase the county admissions tax from five percent (5%) to six percent (6%) of the price for admission to any event described in section 1 of this chapter.
(c) After January 1, 2013, and before March 1, 2013, the city-county council may, by ordinance adopted by a majority of the members elected to the city-county council, increase the county admissions tax rate by not more than four percent (4%) of the price for admission to any event described in section 1 of this chapter. If the city-county council adopts an ordinance under this subsection:
(1) the city-county council shall immediately send a certified copy of the ordinance to the commissioner of the department of state revenue; and
(2) the tax applies to transactions after the last day of the month in which the ordinance is adopted, if the city-county council adopts the ordinance on or before the fifteenth day of a month. If the city-county council 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 subsection continues in effect unless the increase is rescinded. However, any increase in the tax rate under this subsection may not continue in effect after December 31, 2040.
(d) The amount collected from that portion of the county admissions tax imposed under:
(1) subsection (a) and collected after December 31, 2027; and
(2) subsection (b);
shall be distributed to the capital improvement board of managers or its designee. So long as there are any current or future obligations owed by the capital improvement board of managers to the Indiana stadium and convention building authority created by IC 5-1-17 or any state agency pursuant to a lease or other agreement entered into between the capital improvement board of managers and the Indiana stadium and convention building authority or any state agency under IC 5-1-17-26, the capital improvement board of managers or its designee shall deposit the revenues received from that portion of the county admissions tax imposed under subsection (b) in a special fund, which may be used only for the payment of the obligations described in this subsection.
(e) The amount collected from an increase adopted under subsection (c) shall be deposited in the sports and convention facilities operating fund established by IC 36-7-31-16.
As added by Acts 1981, P.L.99, SEC.2. Amended by P.L.256-1997(ss), SEC.4; P.L.214-2005, SEC.33; P.L.182-2009(ss), SEC.261; P.L.205-2013, SEC.132; P.L.109-2019, SEC.7.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 13. Marion County Admissions Tax › 6-9-13-3. Liability; Collection

Sec. 3. (a) Each person who pays a price for admission to any event described in section 1(a) of this chapter is liable for the tax imposed under this chapter.
(b) The person who collects the price for admission shall also collect the county admissions tax imposed with respect to the price for admission. The person shall collect the tax at the same time the price for admission is paid, regardless of whether the price paid is for a single admission, for season tickets, or for any other admission arrangement. In addition, the person shall collect the tax as an agent of the state and the county in which the facility described in section 1 of this chapter is located.
As added by Acts 1981, P.L.99, SEC.2. Amended by P.L.256-1997(ss), SEC.5.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 13. Marion County Admissions Tax › 6-9-13-4. Remittance of Tax Revenues; Reporting Periods; Returns

Sec. 4. A person who collects any county admission tax under section 3 of this chapter shall remit the tax collections to the department of state revenue. The person shall remit those revenues collected during a particular month before the fifteenth day of the following month. At the time the tax revenues are remitted, the person shall file a county admissions tax return on the form prescribed by the department of state revenue.
As added by Acts 1981, P.L.99, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 13. Marion County Admissions Tax › 6-9-13-5. Payment to Capital Improvement Board of County

Sec. 5. The amounts received from the county admissions tax shall be paid monthly by the treasurer of the state to the treasurer of the capital improvement board of managers of the county upon warrants issued by the auditor of state.
As added by Acts 1981, P.L.99, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 14. Brown County Innkeeper's Tax › 6-9-14-1. Application of Chapter

Sec. 1. This chapter applies to a county having a population of more than fifteen thousand four hundred fifty (15,450) and less than sixteen thousand (16,000).
As added by Acts 1981, P.L.100, SEC.1. Amended by Acts 1982, P.L.1, SEC.18; P.L.12-1992, SEC.43; P.L.170-2002, SEC.40; P.L.119-2012, SEC.63; P.L.104-2022, SEC.40.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 14. Brown County Innkeeper's Tax › 6-9-14-2. Convention and Visitors Commission

Sec. 2. (a) A county that imposes a tax pursuant to section 6 of this chapter shall create a five (5) member convention and visitors commission (referred to as the "commission" in this chapter), whose purpose it is to promote the development and growth of conventions and visitation in the county.
(b) If a convention and visitors commission is created for a county, the county council, by majority vote, shall appoint three (3) members of the commission, at least two (2) 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 within 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, and members appointed by the county commissioners serve one (1) 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 the necessary expenses are incurred in the performance of their respective duties.
As added by Acts 1981, P.L.100, SEC.1. Amended by P.L.62-1990, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 14. Brown County Innkeeper's Tax › 6-9-14-3. Powers

Sec. 3. 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 qualified under subdivision (6);
(6) after its approval of a proposal, transfer money, quarterly or less frequently, from the fund required by section 7 of this chapter, to any not-for-profit corporation, for the purpose of promotion and encouragement in the county of convention and visitation development; and
(7) require financial or other reports from any corporation that receives funds under this chapter.
A majority of the commission shall constitute a quorum for the transaction of business, and the concurrence of a majority of the commission shall be necessary to authorize any action.
As added by Acts 1981, P.L.100, SEC.1. Amended by P.L.62-1990, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 14. Brown County Innkeeper's Tax › 6-9-14-4. Payment of Expenses; Budget; Expenditures

Sec. 4. All expenses of the commission shall be paid from the fund required by section 7 of this chapter. The commission shall annually prepare a budget taking into consideration the recommendations made by a not-for-profit corporation qualifying under section 3 of this chapter and shall submit it to the county council for its review and approval. No expenditure shall be made unless it is pursuant to an appropriation made by the county council in the manner provided by law.
As added by Acts 1981, P.L.100, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 14. Brown County Innkeeper's Tax › 6-9-14-5. Report by Recipient of Funds

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 1981, P.L.100, SEC.1.