Title 6, TITLE 6. TAXATION

Sec. 1. This chapter applies to a county having a population of more than sixty-five thousand (65,000) and less than sixty-six thousand six hundred (66,600). As added by P.L.214-2005, SEC.47. Amended by P.L.119-2012, SEC.78; P.L.104-2022, SEC.55.

Sec. 10. As used in this chapter, "person" has the meaning set forth in IC 6-2.5-1-3. As added by P.L.214-2005, SEC.47.

Sec. 11. As used in this chapter, "retail merchant" has the meaning set forth in IC 6-2.5-1-8. As added by P.L.214-2005, SEC.47.

Sec. 12. As used in this chapter, "unit" means: (1) a county described in section 1 of this chapter; or (2) a city or town located in the county described in section 1 of this chapter. As added by P.L.214-2005, SEC.47.

state Sec. 13. (a) After January 1 but before August 1, the fiscal body of a unit may adopt an ordinance to impose an excise tax known as the unit's food and beverage tax on transactions described in section 14 of this chapter. The fiscal body of a unit other than a county may no…

Sec. 14. (a) Except as provided in subsection (c), a food and beverage tax imposed under section 13 of this chapter applies to any transaction in which food or a beverage is furnished, prepared, or served: (1) for consumption at a location, or on equipment, provided by a retail m…

Sec. 15. The food and beverage tax imposed on a food or beverage transaction described in section 14 of this chapter is equal to one percent (1%) of the gross retail income received by the retail merchant from the transaction. For purposes of this chapter, the gross retail income…

Sec. 16. (a) If no bonds, leases, obligations, or other evidences of indebtedness of a unit that are payable from a food and beverage tax imposed under this chapter are outstanding, the unit's fiscal body may adopt an ordinance to repeal the unit's food and beverage tax. (b) An o…

Sec. 17. If a fiscal body adopts an ordinance under this chapter, the ordinance takes effect January 1 of the year following the year in which the ordinance is adopted. As added by P.L.214-2005, SEC.47.

Sec. 18. A food and beverage 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 that is filed for the payment of the tax may be made on a separ…

Sec. 19. (a) The department shall notify the county auditor of a county containing a unit that imposes a food and beverage tax under this chapter of the amount of tax paid in the unit. (b) The amounts received from a food and beverage tax imposed under this chapter shall be paid …

Sec. 2. Except as otherwise provided in this chapter, the definitions in IC 36-1-2 apply throughout this chapter. As added by P.L.214-2005, SEC.47.

Sec. 20. A county auditor shall establish for each unit in the county that imposes a tax under this chapter a local food and beverage tax revenue fund into which all amounts received monthly from the treasurer of state under this chapter shall be deposited. As added by P.L.214-20…

Sec. 21. Revenue derived from a tax imposed under this chapter may be treated by a unit as additional revenue for the purpose of fixing its budget for the budget year during which the revenues are to be distributed to the unit. As added by P.L.214-2005, SEC.47.

Sec. 22. A unit may use revenues from a tax imposed under this chapter for one (1) or more of the following purposes: (1) To promote and encourage conventions, visitors, and tourism within the unit. (2) To promote and encourage economic development within the unit. (3) Paying deb…

Sec. 23. The department of local government finance may not reduce a unit's property tax levy by the amount of revenue received from a tax imposed under this chapter. As added by P.L.214-2005, SEC.47.

abolishment Sec. 24. (a) The food and beverage tax revenue committee is established to make recommendations concerning the use of money in the funds established under section 20 of this chapter. The committee consists of the following members: (1) One (1) resident of the county r…

Sec. 25. The general assembly covenants with each unit subject to this chapter and the purchasers and owners of bonds, leases, obligations, or any other evidences of indebtedness of the county payable from a tax imposed under this chapter that this chapter will not be repealed or…

Sec. 26. If a unit incurs indebtedness payable from a tax imposed by the unit under this chapter, the unit's food and beverage tax terminates two (2) years after the retirement of the debt financed by the food and beverage tax. As added by P.L.214-2005, SEC.47.

Sec. 27. (a) Subject to section 26 of this chapter, a tax authorized under this chapter expires on the later of: (1) January 1, 2045; or (2) the date on which all bonds or lease agreements outstanding on May 7, 2023, for which a pledge of tax revenue is made under this chapter ar…

Sec. 3. As used in this chapter, "beverage" includes an alcoholic beverage. As added by P.L.214-2005, SEC.47.

Sec. 4. As used in this chapter, "bonds" has the meaning set forth in IC 5-1-11-1. As added by P.L.214-2005, SEC.47.

Sec. 5. As used in this chapter, "department" means the department of state revenue. As added by P.L.214-2005, SEC.47.

Sec. 6. As used in this chapter, "economic development project" has the meaning set forth in IC 6-3.6-2-8. As added by P.L.214-2005, SEC.47. Amended by P.L.197-2016, SEC.81.

Sec. 7. As used in this chapter, "food" includes any food product. As added by P.L.214-2005, SEC.47.

Sec. 8. As used in this chapter, "gross retail income" has the meaning set forth in IC 6-2.5-1-5. As added by P.L.214-2005, SEC.47.

Sec. 9. As used in this chapter, "obligations" has the meaning set forth in IC 5-1-3-1(2). As added by P.L.214-2005, SEC.47. Amended by P.L.88-2021, SEC.8.

Effective 1-1-2024. Sec. 1. This chapter applies only to taxable years beginning after December 31, 2023. As added by P.L.203-2023, SEC.2.

Effective 1-1-2024. Sec. 2. As used in this chapter, "qualified taxpayer" means an employer that is a corporation, a limited liability company, a partnership, or another entity that: (1) has any state tax liability; and (2) has adopted a health reimbursement arrangement (as descr…

Effective 1-1-2024. Sec. 3. As used in this chapter, "state tax liability" means a qualified taxpayer's total tax liability that is incurred under: (1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax); (2) IC 6-5.5 (the financial institutions tax); and (3) IC 27-1-18-2 (…

Effective 1-1-2024. Sec. 4. Subject to section 7 of this chapter, a qualified taxpayer may claim a credit against the qualified taxpayer's state tax liability for a qualified contribution for a qualified taxpayer with less than fifty (50) employees, up to four hundred dollars ($4…

Effective 1-1-2024. Sec. 5. Qualified taxpayers that claim the credit under this chapter are required to report to the department of insurance every three (3) years following the allowance of a credit under this chapter in a manner prescribed by the department of insurance. The r…

Effective 1-1-2024. Sec. 6. To receive the credit provided by this chapter, a qualified taxpayer must claim the credit on the qualified taxpayer's state tax return or returns in the manner prescribed by the department. As added by P.L.203-2023, SEC.2.

Effective 1-1-2024. Sec. 7. (a) The amount of tax credits granted under this chapter may not exceed ten million dollars ($10,000,000) in any taxable year. (b) The department shall record the time of filing of each return claiming a credit under section 6 of this chapter and shall…

Effective 1-1-2024. Sec. 8. (a) The amount of the credit provided by this chapter that a qualified taxpayer uses during a particular taxable year may not exceed the state tax liability of the qualified taxpayer. (b) If the amount of a credit determined under this chapter for a pa…

Effective 1-1-2024. Sec. 9. The department shall adopt rules under IC 4-22-2 to implement this chapter. As added by P.L.203-2023, SEC.2.