Title 6, TAXATION

Sec. 3. (a) The fiscal body of the municipality may adopt an ordinance to impose an excise tax, known as the municipal food and beverage tax, on transactions described in section 4 of this chapter. The fiscal body of a municipality described in section 1(2) of this chapter may ad…

Sec. 4. (a) Except as provided in subsection (c), a tax imposed under section 3 of this chapter applies to a transaction in which food or beverage is furnished, prepared, or served: (1) for consumption at a location or on equipment provided by a retail merchant; (2) in the city o…

Sec. 5. (a) Except as provided in subsection (b), the municipal food and beverage tax imposed on a food or beverage transaction described in section 4 of this chapter equals one percent (1%) of the gross retail income received by the merchant from the transaction. (b) This subsec…

Sec. 5.5. (a) This section applies to a municipality described in section 1(2) of this chapter. (b) If a fiscal body adopts an ordinance under section 5(b) of this chapter, the fiscal body shall immediately send a certified copy of the ordinance to the department of state revenue…

Sec. 6. A tax imposed under this chapter shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5. However, the return to be filed with the payment of the tax imposed under this chapter may be made on …

Sec. 7. The amounts received from the tax imposed under this chapter shall be paid monthly by the treasurer of state to the city or town fiscal officer upon warrants issued by the state comptroller. As added by P.L.35-1990, SEC.24. Amended by P.L.214-2005, SEC.38; P.L.9-2024, SEC…

Sec. 8. (a) If a tax is imposed under section 3 of this chapter by a town described in section 1 of this chapter, the town fiscal officer shall establish a food and beverage tax receipts fund. (b) The town fiscal officer shall deposit in this fund all amounts received under this …

Sec. 8.5. (a) If a tax is imposed under section 3 of this chapter by a city described in section 1(6) of this chapter, the city fiscal officer shall establish a food and beverage tax receipts fund. (b) The city fiscal officer shall deposit in this fund all amounts received under …

Sec. 9. (a) Except as provided in subsection (b), money in the fund established under section 8 of this chapter shall be used by the town for the financing, construction, operation, or maintenance of the following: (1) Sanitary sewers or wastewater treatment facilities. (2) Park …

Sec. 9.5. (a) A city shall use money in the fund established under section 8.5 of this chapter for only the following: (1) Renovating the city hall. (2) Constructing new police or fire stations, or both. (3) Improving the city's sanitary sewers or wastewater treatment facilities,…

Sec. 1. (a) On or before June 20th and December 20th of each year, the county auditor and the county treasurer shall meet in the office of the county auditor. Before each semi-annual meeting, the county auditor shall complete an audit of the county treasurer's monthly reports req…

Effective 1-1-2027. Sec. 10. A taxing unit may deposit distributions of excise tax revenue received in a settlement under this chapter that was collected from a tax imposed under: (1) IC 6-6-5; (2) IC 6-6-5.1; (3) IC 6-6-6.5; (4) IC 6-6-9; (5) IC 6-6-11; (6) IC 6-6-15; or (7) IC …

Sec. 2. At each semi-annual meeting required under section 1 of this chapter, the county treasurer shall make a settlement with the county auditor for the amount of taxes and special assessments which the county treasurer has collected. At each semi-annual meeting, the county tre…

Sec. 3. Immediately after each semi-annual settlement, the county auditor shall send a copy of the certificate of settlement and a statement of the distribution of the taxes collected to the state comptroller. The state comptroller shall, when the certificate of settlement and st…

Sec. 4. If a county treasurer fails to make a semi-annual settlement with the auditor of the county or to pay over the money due the county, the county auditor shall notify the prosecuting attorney of the appropriate judicial circuit who shall bring a suit upon the bond of the co…

Sec. 5. (a) The state comptroller shall notify the prosecuting attorney of the appropriate judicial circuit if: (1) the money due the state as shown by a certificate of settlement is not paid to the state treasurer by the time required under section 3 of this chapter; and (2) the…

Sec. 6. (a) If the board of county commissioners of a county determines that the county treasurer has paid, and accounted to the board for, more money than was due from the county treasurer, the board shall direct the county auditor to credit the county treasurer with the sum imp…

Sec. 7. With respect to a suit brought against a county treasurer and the county treasurer's sureties under this chapter, the books and papers in the offices of the county treasurer and county auditor are admissible as evidence if they are proved by the oral testimony of the coun…

Sec. 8. If a lessee or an assignee of the lessee does not pay the taxes due on real or personal property as required by IC 6-1.1-10-37, and the lessor of the property is a taxing unit, then the county auditor shall deduct from the taxing unit's distribution of property tax revenu…