Title 6, TITLE 6. TAXATION
297 chapters · 4,481 sections in this title.
Ind. Code § 6-9-45.5-1 "Beverage"
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Sec. 1. As used in this chapter, "beverage" includes, but is not limited to, any alcoholic beverage. As added by P.L.255-2015, SEC.61.
Ind. Code § 6-9-45.5-10 Items exempt from food and beverage tax
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Sec. 10. The tax imposed under this chapter does not apply to the furnishing, preparing, or serving of any food or beverage in a transaction that is exempt, or to the extent exempt, from the state gross retail tax imposed by IC 6-2.5. As added by P.L.255-2015, SEC.61.
Ind. Code § 6-9-45.5-11 Manner of imposition, payment, and collection; filing of
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returns Sec. 11. The 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 for the payment of the taxes may be made on separate return…
Ind. Code § 6-9-45.5-12 Transfer
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Sec. 12. The amounts received from a tax imposed under this chapter shall be transferred monthly by the auditor of state to the West Baden Springs historic hotel preservation and maintenance fund established by IC 36-7-11.5-11. As added by P.L.255-2015, SEC.61. Amended by P.L.44-…
Ind. Code § 6-9-45.5-13 Another food and beverage tax application
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Sec. 13. (a) As used in this section, "another food and beverage tax" refers to an excise tax that is imposed under any law other than this chapter and that is levied in all or any part of Orange County on a transaction in which food or beverage is furnished, prepared, or served:…
Ind. Code § 6-9-45.5-2 "Food"
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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.
Ind. Code § 6-9-45.5-3 "Gross retail income"
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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.
Ind. Code § 6-9-45.5-4 "Historic hotel"
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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.
Ind. Code § 6-9-45.5-5 "Historic hotels resort"
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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…
Ind. Code § 6-9-45.5-6 "Person"
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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.
Ind. Code § 6-9-45.5-7 "Retail merchant"
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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.
Ind. Code § 6-9-45.5-8 Food and beverage tax
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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…
Ind. Code § 6-9-45.5-9 Application of food and beverage tax
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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;…
Ind. Code § 6-1.1-45.5-1 Definitions
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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…
Ind. Code § 6-1.1-45.5-2 Form and content of petition
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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…
Ind. Code § 6-1.1-45.5-3 County auditor action on petition; correction of defects;
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forwarding 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 petiti…
Ind. Code § 6-1.1-45.5-4 County property tax assessment board of appeals hearing;
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notice 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 t…
Ind. Code § 6-1.1-45.5-5 County property tax assessment board of appeals
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recommendation; notice; forwarding 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 petiti…
Ind. Code § 6-1.1-45.5-6 Review and recommendation by fiscal body; notice;
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forwarding 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 …
Ind. Code § 6-1.1-45.5-7 Review and action by department of local government finance
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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…
Ind. Code § 6-1.1-45.5-8 Notice of action of department of local government finance;
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additional review by department; proof of ownership; county auditor review of plan completion 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)…
Ind. Code § 6-1.1-45.5-9 Appeal of action of department of local government finance
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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…