Title 6, TITLE 6. TAXATION

Monroe County Sec. 0.3. A large percentage of the land in the city of Bloomington and in Monroe County is not taxable because the land is owned by the state or the federal government, which puts the city and the county at a disadvantage in their ability to fund projects. These sp…

Sec. 1. This chapter applies to Monroe County. As added by P.L.176-2009, SEC.21.

Sec. 10. If an ordinance is not adopted under section 9 of this chapter, the amounts received from the county food and beverage tax imposed under section 5 of this chapter shall be paid monthly by the treasurer of state to the county treasurer upon warrants issued by the auditor …

Sec. 11. (a) If an ordinance is adopted under section 5 of this chapter, the county treasurer shall establish a food and beverage tax receipts fund. (b) The county treasurer shall deposit in the fund county food and beverage tax revenue that the county treasurer receives. (c) Any…

Sec. 12. (a) If an ordinance is adopted under section 5 of this chapter, the fiscal officer of the city shall establish a food and beverage tax receipts fund. (b) The fiscal officer shall deposit in the fund county food and beverage tax revenue that the fiscal officer receives. (…

Sec. 13. (a) Each month, the county auditor shall distribute the county food and beverage tax revenue received by the county treasurer between the city and the county according to the location where the county food and beverage tax was collected. If the county food and beverage t…

develop a written plan for use of funds; requirement to spend money in the fund in accordance with written plan Sec. 14. (a) The county's share of county food and beverage tax revenue deposited in the county food and beverage tax receipts fund may be used only to finance, refinan…

develop a written plan for use of funds; requirement to spend money in the fund in accordance with written plan Sec. 15. (a) Money deposited in the city food and beverage tax receipts fund may be used only to finance, refinance, construct, operate, or maintain a convention center…

voided; prohibited from adopting a new ordinance; distribution of unexpended money Sec. 15.5. (a) This section applies only if the county and city do not spend money from the county or city food and beverage tax receipts fund as required by sections 14(c) and 15(c) of this chapte…

Sec. 16. (a) In order to coordinate and assist efforts of the county and city fiscal bodies regarding the utilization of food and beverage tax receipts, an advisory commission shall be established and composed of the following individuals: (1) Three (3) members who are owners of …

Sec. 17. (a) Except as otherwise provided in sections 14, 15, and 15.5 of this chapter, the 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…

Sec. 2. Except as provided in sections 3, 4, and 9(b) of this chapter, the definitions in IC 6-9-12-1 and IC 36-1-2 apply throughout this chapter. As added by P.L.176-2009, SEC.21.

Sec. 3. As used in this chapter, "city" means the city of Bloomington. As added by P.L.176-2009, SEC.21.

Sec. 4. As used in this chapter, "county" means Monroe County. As added by P.L.176-2009, SEC.21.

Sec. 5. (a) Subject to section 15.5 of this chapter, the fiscal body of the county may adopt an ordinance to impose an excise tax, known as the county food and beverage tax, on those transactions described in section 6 of this chapter. The effective date of an ordinance adopted u…

Sec. 6. (a) Except as provided in subsection (c), a tax imposed under section 5 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…

Sec. 7. The county food and beverage tax imposed on a food or beverage transaction described in section 6 of this chapter equals one percent (1%) of the gross retail income received by the merchant from the transaction. For purposes of this chapter, the gross retail income receiv…

Sec. 8. If an ordinance is not adopted under section 9 of this chapter, the tax that may be imposed under section 5 of 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, th…

Sec. 1. This chapter applies to establishing and imposing a tax levy for cumulative funds under the following: (1) IC 3-11-6. (2) IC 8-10-5. (3) IC 8-16-3. (4) IC 8-16-3.1. (5) IC 8-22-3. (6) IC 14-27-6. (7) IC 14-33-21. (8) IC 16-22-4. (9) IC 16-22-8. (10) IC 36-8-8-14.2. (11) I…

Sec. 10. To provide for a fund, a political subdivision may levy a tax on all taxable property within the jurisdiction authorized to establish the fund. The tax may not exceed the tax rate specified in the statute authorizing the fund. As added by P.L.17-1995, SEC.6.

Sec. 11. If a political subdivision considers it advisable after the levy has been approved, the governing body imposing the levy for the political subdivision may reduce or rescind the annual levy. As added by P.L.17-1995, SEC.6.

Sec. 12. At least: (1) ten (10) taxpayers in the tax district, if the fund is authorized under IC 8-10-5-17, IC 8-16-3-1, IC 8-16-3.1-4, IC 14-27-6-48, IC 14-33-21-2, IC 36-8-14-2, IC 36-9-4-48, or IC 36-10-4-36; or (2) fifty (50) taxpayers in the area where a property tax for a …

Sec. 13. (a) After a political subdivision complies with this chapter, a property tax may be levied annually at the tax rate adopted by the political subdivision and certified by the department of local government finance under this chapter without further action under this chapt…

Sec. 14. The tax collected for a fund must be held in the fund for which the tax was levied. The fund may not be expended for any purpose other than the purposes specified by statute authorizing the fund. Except to the extent that IC 8-16-3-3(c), IC 14-27-6-48(c), IC 36-9-14.5-8(…

Sec. 15. If the political subdivision establishing a fund: (1) decides that the purposes for which the fund was established have been accomplished or no longer exist; or (2) rescinds the tax levy for the fund; the governing body establishing the fund for the political subdivision…

related services Sec. 16. (a) This section applies to the town of Zionsville. (b) Upon the request of the town, the department of local government finance shall establish for the town a cumulative building and equipment fund for fire protection and related services as described i…

rate Sec. 17. (a) This section applies to the Frankfort Airport Authority in Clinton County. (b) Notwithstanding IC 8-22-3-25, the maximum permissible ad valorem property tax levy for the authority's cumulative building fund may not exceed sixty-seven hundredths of one cent ($0.0…

Sec. 2. (a) In addition to complying with the budget, tax rate, and tax levy requirements applicable to other tax levies, a political subdivision may: (1) establish a cumulative fund and impose a property tax for the cumulative fund; or (2) increase the tax rate for a cumulative …

Sec. 3. (a) A political subdivision that decides to establish a fund under this chapter must: (1) give notice of the proposal to the affected taxpayers; and (2) hold a public hearing on the proposal; before presenting the proposal to the department of local government finance for…

finance; certification Sec. 4. (a) A political subdivision that in any year adopts a proposal under this chapter must submit the proposal to the department of local government finance: (1) before August 2 of that year, for years before 2018; and (2) before June 1 of that year, fo…

related to fund Sec. 6. Not later than noon thirty (30) days after the publication of the notice of adoption required by section 3 of this chapter at least twenty-five (25) taxpayers in the political subdivision may file a petition with the county auditor stating their objections…

Sec. 7. (a) Except as provided in subsection (c), the department of local government finance shall within a reasonable time fix a date for a hearing on a petition filed under section 6 of this chapter. The department of local government finance may either hold the hearing in the …

Sec. 8. The department of local government finance shall give notice of the hearing required by section 7 of this chapter to: (1) the county auditor; and (2) the first ten (10) taxpayers whose names appear on the petition. The notice must be given by letter signed by the commissi…

appeal Sec. 9. (a) This section applies only to a hearing upon a proposal under section 7 of this chapter. The department of local government finance shall certify approval, disapproval, or modification of the proposal to: (1) the county auditor, if the proposal is from the count…