Title 6, TITLE 6. TAXATION
297 chapters · 4,481 sections in this title.
Ind. Code § 6-9-46-1 Applicability
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Sec. 1. This chapter applies only in Brown County. As added by P.L.290-2019, SEC.11.
Ind. Code § 6-9-46-10 Covenant
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Sec. 10. With respect to: (1) bonds, leases, or other obligations to which the county has pledged revenues under this chapter; and (2) bonds issued by a lessor that are payable from lease rentals; the general assembly covenants with the county and the purchasers or owners of the …
Ind. Code § 6-9-46-2 "Indoor performing arts center"
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Sec. 2. As used in this chapter, "indoor performing arts center" means an indoor facility providing space for entertainment events that: (1) has a minimum capacity of at least two thousand (2,000) patrons; and (2) is located in a geographic area that has not been annexed by a cit…
Ind. Code § 6-9-46-3 Authorization to impose tax
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Sec. 3. (a) After January 1 but before June 1 of a year, the county fiscal body may adopt an ordinance to impose an excise tax, known as the performing arts center admissions tax, for the privilege of attending any event: (1) held in an indoor performing arts center; and (2) to w…
Ind. Code § 6-9-46-4 Rate
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Sec. 4. The performing arts center admissions tax equals one dollar ($1) for each admission described in section 3 of this chapter. As added by P.L.290-2019, SEC.11.
Ind. Code § 6-9-46-5 Liability for tax; collection
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Sec. 5. (a) Each person who pays a price for admission described in section 3 of this chapter is liable for the performing arts center admissions tax imposed under this chapter. (b) The person who collects the price for admission shall collect the performing arts center admission…
Ind. Code § 6-9-46-6 Remittance; reporting
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Sec. 6. (a) A person who collects a performing arts center admissions tax under section 5 of this chapter shall remit the revenue collected monthly to the department of state revenue in the manner prescribed by the department. The tax collected from persons paying for admission t…
Ind. Code § 6-9-46-7 Distribution
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Sec. 7. The amounts received from the performing arts center admissions tax shall be paid monthly by the treasurer of state to the county treasurer upon warrants issued by the auditor of state. As added by P.L.290-2019, SEC.11.
Ind. Code § 6-9-46-8 County performing arts center admissions tax fund
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Sec. 8. (a) If a performing arts center admissions tax is imposed under this chapter, the county legislative body shall establish a county performing arts center admissions tax fund. (b) The county treasurer shall deposit money received under section 7 of this chapter in the coun…
Ind. Code § 6-9-46-9 Contractual arrangements
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Sec. 9. The county may enter into an operating lease with the convention and visitors commission created by IC 6-9-14-2 and a contract with a nonprofit organization to operate the indoor performing arts center. As added by P.L.290-2019, SEC.11.
Ind. Code § 6-1.1-46-1 Definitions
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Sec. 1. The following definitions apply throughout this chapter: (1) "Deduction allowance period" for a county means the period: (A) beginning on January 1 of the year immediately following the year in which the county fiscal body adopts an ordinance under section 2 of this chapt…
Ind. Code § 6-1.1-46-2 Adoption of ordinance
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Sec. 2. (a) A county fiscal body of a county in which a land bank is established may adopt an ordinance to have this chapter apply in the county. (b) An ordinance adopted under this section must specify the percentage of assessed valuation to use in computing the deduction provid…
Ind. Code § 6-1.1-46-3 Change of deduction percentage
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Sec. 3. If an ordinance adopted under section 2 of this chapter is in effect in a county, subject to the requirements of section 2 of this chapter, the county fiscal body may adopt an ordinance that changes the percentage of assessed valuation to use in computing the deduction pr…
Ind. Code § 6-1.1-46-4 Termination of eligible transfer period
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Sec. 4. (a) If an ordinance adopted under section 2 of this chapter is in effect in a county, the county fiscal body may adopt an ordinance specifying the date on which the eligible transfer period is to terminate. (b) If a county fiscal body has adopted an ordinance under subsec…
Ind. Code § 6-1.1-46-5 Deduction
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Sec. 5. If an ordinance adopted under section 2 of this chapter is in effect in a county, a person to whom a land bank transfers real property in a county during the eligible transfer period is entitled to a deduction from the assessed value of the real property for each of the f…
Ind. Code § 6-1.1-46-6 Annual reports to county auditor
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Sec. 6. (a) If an ordinance adopted under section 2 of this chapter is in effect in a county, each land bank that is located in the county shall transmit a report to the county auditor before February 1 of each assessment year in the deduction allowance period in the manner presc…
Ind. Code § 6-1.1-46-7 List of properties eligible for the deduction
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Sec. 7. (a) This section applies if an ordinance adopted under section 2 of this chapter is in effect in a county. (b) Each year in a county's deduction allowance period, for each report received from a land bank under section 6 of this chapter, the county auditor shall prepare a…
Ind. Code § 6-1.1-46-8 Administration of the deduction
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Sec. 8. A taxpayer who is eligible for the deduction provided by this chapter is not required to take any action in order to receive the deduction. A county auditor shall apply the appropriate deduction to the assessed values of the eligible properties based on the information re…