Title 6, TITLE 6. TAXATION

Sec. 1. This chapter applies to the town of Rockville. As added by P.L.254-2015, SEC.1.

Sec. 10. With respect to obligations for which a pledge has been made under section 9 of this chapter, the general assembly covenants with the holders of the obligations that this chapter will not be repealed or amended in a manner that will adversely affect the imposition or col…

Sec. 11. (a) 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 revenue is made under this chapter are completely paid. (b) Not later than…

Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter. As added by P.L.254-2015, SEC.1.

Sec. 3. (a) The fiscal body of the town may adopt an ordinance to impose an excise tax, known as the town food and beverage tax, on transactions described in section 4 of this chapter. The fiscal body of the town may adopt an ordinance under this subsection only after the fiscal …

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 town; …

Sec. 5. The town food and beverage tax rate: (1) must be imposed in an increment of twenty-five hundredths percent (0.25%); and (2) may not exceed one percent (1%); of the gross retail income received by the merchant from the food or beverage transaction described in section 4 of…

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 town fiscal officer upon warrants issued by the auditor of state. As added by P.L.254-2015, SEC.1.

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

Sec. 9. Money in the food and beverage tax receipts fund must be used by the town only for the following purposes: (1) To reduce the town's property tax levy for a particular year at the discretion of the town, but this use does not reduce the maximum permissible ad valorem prope…

Sec. 1. The definitions in this chapter apply throughout this chapter. As added by P.L.214-2005, SEC.16.

Sec. 10. (a) A taxpayer that desires to claim the deduction provided by section 9 of this chapter for a particular year shall file a certified application, on forms prescribed by the department of local government finance, with the auditor of the county where the property for whi…

Sec. 11. (a) The county auditor shall determine the eligibility of each applicant under this chapter and shall notify the applicant of the determination before August 15 of the year in which the application is made. (b) A person may appeal the determination of the county auditor …

zone Sec. 12. (a) Subject to subsection (b), a taxpayer may claim a deduction under this chapter for property other than property located in a consolidated city for an assessment date that occurs after: (1) the expiration of the enterprise zone in which the enterprise zone proper…

Sec. 2. "Base year assessed value" equals the total assessed value of the real and personal property assessed at an enterprise zone location or an entrepreneur and enterprise district location on the assessment date in the calendar year immediately preceding the calendar year in …

Sec. 3. "Corporation" refers to the Indiana economic development corporation established under IC 5-28-3-1. As added by P.L.214-2005, SEC.16.

Sec. 3.5. "District business" has the meaning set forth in IC 5-28-15.5-1. As added by P.L.238-2017, SEC.10.

Sec. 4. "Enterprise zone" refers to an enterprise zone created under IC 5-28-15. As added by P.L.214-2005, SEC.16.

Sec. 5. "Enterprise zone location" means a lot, parcel, or tract of land located in an enterprise zone. As added by P.L.214-2005, SEC.16.

Sec. 6. "Enterprise zone property" refers to real and tangible personal property that is located within an enterprise zone on an assessment date. As added by P.L.214-2005, SEC.16. IC 6-1.1-45-6.2 "Entrepreneur and enterprise district" Sec. 6.2. "Entrepreneur and enterprise distri…

Sec. 6.4. "Entrepreneur and enterprise district location" means a lot, parcel, or tract of land located in an entrepreneur and enterprise district. As added by P.L.238-2017, SEC.12.

Sec. 6.6. "Entrepreneur and enterprise district property" refers to real and tangible personal property that is located within an entrepreneur and enterprise district on an assessment date. As added by P.L.238-2017, SEC.13.

Sec. 7. As used in this chapter, "qualified investment" means any of the following expenditures relating to an enterprise zone location or entrepreneur and enterprise district location on which a taxpayer's zone business or district business is located: (1) The purchase of a buil…

Sec. 8. "Zone business" has the meaning set forth in IC 5-28-15-3. As added by P.L.214-2005, SEC.16.

fiscal body or legislative body Sec. 9. (a) Subject to subsection (d), a taxpayer that makes a qualified investment is entitled to a deduction from the assessed value of the taxpayer's enterprise zone property located at the enterprise zone location for which the taxpayer made th…