Title 6, TAXATION

Sec. 2. As used in this chapter, "food" includes, but is not limited to, any food product. As added by P.L.255-2015, SEC.61.

Sec. 3. 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.255-2015, SEC.61.

Sec. 4. As used in this chapter, "historic hotel" has the meaning set forth in IC 4-33-2-11.1. As added by P.L.255-2015, SEC.61.

Sec. 5. As used in this chapter, "historic hotels resort" refers to the historic hotels, the riverboat operated under IC 4-33-6.5, and other properties operated in conjunction with the historic hotel enterprise located in Orange County, including golf courses. As added by P.L.255…

Sec. 6. As used in this chapter, "person" has the meaning set forth in IC 6-2.5-1-3. As added by P.L.255-2015, SEC.61.

Sec. 7. As used in this chapter, "retail merchant" has the meaning set forth in IC 6-2.5-1-8. As added by P.L.255-2015, SEC.61.

Sec. 8. (a) An excise tax, known as the food and beverage tax, is imposed on those transactions described in section 9 of this chapter that occur at a historic hotels resort after June 30, 2015. (b) The rate of the tax imposed under this chapter equals two percent (2%) of the gro…

Sec. 9. (a) Except as provided in section 10 of this chapter, the tax imposed under section 8 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;…

Sec. 1. As used in this chapter: (1) "board" refers to the county property tax assessment board of appeals; (2) "brownfield" has the meaning set forth in IC 13-11-2-19.3; (3) "contaminant" has the meaning set forth in IC 13-11-2-42; (4) "delinquent tax liability" means: (A) delin…

Sec. 2. A person that owns or desires to own a brownfield may file a petition with the county auditor seeking a reduction or waiver of the delinquent tax liability. The petition must: (1) be on a form: (A) prescribed by the state board of accounts; and (B) approved by the departm…

Sec. 3. On receipt of a petition under section 2 of this chapter, the county auditor shall determine whether the petition is complete. If the petition is not complete, the county auditor shall return the petition to the petitioner and describe the defects in the petition. The pet…

Sec. 4. On receipt of a complete petition as provided under sections 2 and 3 of this chapter, the board shall at its earliest opportunity conduct a public hearing on the petition. The board shall give notice of the date, time, and place fixed for the hearing: (1) by mail to: (A) …

Sec. 5. (a) Subject to section 8(g) of this chapter, the board may recommend that the department grant the petition or that the department approve a reduction of the delinquent tax liability in an amount less than the amount sought by the petitioner if the board determines that: …

Sec. 6. (a) The fiscal body shall at a regularly scheduled meeting: (1) review the petition and all other materials submitted by the board under section 5 of this chapter; and (2) determine whether to: (A) deny the petition; (B) recommend that the department waive the delinquent …

Sec. 7. (a) On receipt by the department of a recommendation by the fiscal body to waive or reduce the delinquent tax liability, the department shall: (1) review: (A) the petition and all other materials submitted by the board; and (B) the notice received from the fiscal body; an…

Sec. 8. (a) The department shall give notice of its determination under section 7 of this chapter and the right to seek an appeal of the determination by mail to: (1) the petitioner; (2) the owner, if different from the petitioner; (3) all persons that have, as of the date the pe…

Sec. 9. As provided in IC 6-1.5-5-1, a petitioner under section 2 of this chapter may initiate an appeal of the department's final determination under section 8 of this chapter by filing a petition with the county assessor not more than forty-five (45) days after the department g…