Title 6, TITLE 6. TAXATION
297 chapters · 4,481 sections in this title.
Ind. Code § 6-9-33-1 Application of chapter
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Sec. 1. This chapter applies to a county having a population of more than three hundred fifty thousand (350,000) and less than four hundred thousand (400,000). As added by P.L.8-2000, SEC.3. Amended by P.L.104-2022, SEC.52.
Ind. Code § 6-9-33-10 Repealed
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As added by P.L.8-2000, SEC.3. Repealed by P.L.176-2009, SEC.31.
Ind. Code § 6-9-33-11 Coliseum operations; annual report
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Sec. 11. On or before March 31 each year, the executive director of the World War Memorial Coliseum shall submit to the capital improvement board of managers an annual report of the operations of the coliseum. As added by P.L.176-2009, SEC.20.
Ind. Code § 6-9-33-2 Definitions
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Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter. As added by P.L.8-2000, SEC.3.
Ind. Code § 6-9-33-3 Ordinance imposing tax
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Sec. 3. (a) After January 1 but before June 1, the fiscal body of a county may adopt an ordinance to impose an excise tax, known as the county supplemental food and beverage tax, on those transactions described in section 4 of this chapter. (b) If a fiscal body adopts an ordinanc…
Ind. Code § 6-9-33-4 Taxable transactions; exemption
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Sec. 4. (a) Except as provided in subsection (c), a tax imposed under section 3 of this chapter applies to any transaction in which food or beverage is furnished, prepared, or served: (1) for consumption at a location, or on equipment, provided by a retail merchant; (2) in the co…
Ind. Code § 6-9-33-5 Rate of tax
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Sec. 5. The county supplemental food and beverage tax imposed on a food or beverage transaction described in section 4 of this chapter may not exceed one percent (1%) of the gross retail income received by the merchant from the transaction. For purposes of this chapter, the gross…
Ind. Code § 6-9-33-6 Collection of tax; returns
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Sec. 6. The tax that may be imposed under this chapter shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5. However, the return to be filed for the payment of the tax under this chapter may be mad…
Ind. Code § 6-9-33-7 Payment of receipts to county treasurer
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Sec. 7. The amounts received from the county supplemental food and beverage tax imposed under this chapter shall be paid monthly by the treasurer of state to the county treasurer upon warrants issued by the auditor of state. As added by P.L.8-2000, SEC.3.
Ind. Code § 6-9-33-7.5 Auditor's determination; percentage of food and beverage tax
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collected; municipality Sec. 7.5. (a) The fiscal officer of any municipality located within the county may submit a written request to the county auditor to determine the percentage amount of the county supplemental food and beverage tax that is collected in the preceding year in…
Ind. Code § 6-9-33-8 Supplemental coliseum improvement fund; food and beverage
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tax fund; excess revenue Sec. 8. (a) If a tax is imposed under section 3 of this chapter, the county treasurer shall establish a supplemental coliseum improvement fund. The county treasurer shall deposit in this fund all amounts received from the tax imposed under this chapter. M…
Ind. Code § 6-9-33-9 Payment of obligations
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Sec. 9. (a) Obligations entered into before January 1, 2009, for the acquisition, expansion, remodeling, and improvement of an athletic and exhibition coliseum shall be retired by using money collected from a tax imposed under this chapter. (b) With respect to obligations for whi…