Title 6, TAXATION

Sec. 4. (a) The fiscal body of the county may adopt an ordinance to impose an excise tax, known as the county food and beverage tax, on transactions described in section 5 of this chapter. The county fiscal body may adopt an ordinance under this subsection only after the county f…

Sec. 5. (a) Except as provided in subsection (c), a tax imposed under section 4 of this chapter applies before January 1, 2044, 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 mer…

Sec. 6. The county food and beverage tax rate may not exceed one percent (1%) of the gross retail income received by the merchant from the food or beverage transaction described in section 5 of this chapter. For purposes of this chapter, the gross retail income received by the re…

Sec. 7. 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. 8. The amounts received from the tax imposed under this chapter shall be paid monthly by the treasurer of state to the treasurer of the capital improvement board upon warrants issued by the state comptroller. As added by P.L.212-2018(ss), SEC.30. Amended by P.L.9-2024, SEC.2…

Sec. 9. (a) If a tax is imposed under section 4 of this chapter by the county fiscal body, the treasurer of the capital improvement board shall establish a food and beverage tax receipts fund. (b) The treasurer of the capital improvement board shall deposit in the fund all amount…

Sec. 1. As used in this chapter, "agricultural products" has the meaning set forth in IC 15-12-1-3. As added by P.L.188-2021, SEC.1.

Sec. 10. As used in this chapter, "socially disadvantaged farmer" refers to a socially disadvantaged farmer as defined under 7 CFR 761.2 or as determined by the United States Department of Agriculture. As added by P.L.188-2021, SEC.1.

Sec. 11. As used in this chapter, "urban agricultural zone" refers to an area designated under this chapter as an urban agricultural zone within which a qualifying farmer: (1) processes; (2) grows by horizontal or vertical methods; (3) raises; or (4) produces; agricultural produc…

Sec. 12. (a) A qualifying farmer may apply to a designating body to have an area designated as an urban agricultural zone. (b) An application under this section must demonstrate or identify the following: (1) That the applicant is a qualifying farmer. (2) The number of jobs to be…

Sec. 13. (a) A designating body may not designate any land outside of its taxing jurisdiction as an urban agricultural zone. (b) An area of land assessed as agricultural land under IC 6-1.1-4-13 or as a homestead (as defined in IC 6-1.1-12-37) may not be designated as an urban ag…

Sec. 14. (a) Before a designating body can designate an area as an urban agricultural zone, the designating body must set a date and time for a public hearing on the application of a qualifying farmer to have an area designated as an urban agricultural zone. (b) At least thirty (…

Sec. 15. (a) At a public hearing held under section 14 of this chapter, a designating body shall allow any interested individual or representative to speak on any issues related to the designation of the urban agricultural zone. A designating body holding a public hearing shall a…

Sec. 16. A designating body may establish a committee to: (1) review and approve a qualifying farmer's application; (2) conduct hearings; (3) monitor the development of an urban agricultural zone; and (4) conduct meetings or business as necessary to carry out this chapter. A comm…

Sec. 17. (a) If a designating body designates an area of land as an urban agricultural zone, the designating body may by ordinance or resolution exempt land located partially or wholly within an urban agricultural zone from property taxation. (b) Upon adopting an ordinance or res…

Sec. 18. (a) A designating body may authorize a municipally owned utility to allow a qualifying farmer or partner organization to pay wholesale or reduced rates for water, electricity, or utilities provided to an urban agricultural zone. (b) A designating body may authorize a mun…

Sec. 2. As used in this chapter, "beginning farmer" refers to a beginning farmer as defined under 7 CFR 761.2 or as determined by the United States Department of Agriculture. As added by P.L.188-2021, SEC.1.

Sec. 3. As used in this chapter, "designating body" refers to the legislative body of a municipality. As added by P.L.188-2021, SEC.1.

Sec. 4. As used in this chapter, "limited resource farmer" refers to a farmer that qualifies as a limited resource farmer as determined by the United States Department of Agriculture. As added by P.L.188-2021, SEC.1.

Sec. 5. As used in this chapter, "municipality" has the meaning set forth in IC 36-1-2-11. As added by P.L.188-2021, SEC.1.

Sec. 6. As used in this chapter, "municipally owned utility" has the meaning set forth in IC 8-1-2-1. As added by P.L.188-2021, SEC.1.

Sec. 7. As used in this chapter, "partner organization" means a nonprofit organization that: (1) is exempt under Section 501(c)(3) of the Internal Revenue Code; and (2) has a mission or purpose that includes supporting one (1) of the following: (A) A small or medium sized farmer.…

Sec. 8. As used in this chapter, "qualifying farmer" means an individual or entity that is one (1) of the following: (1) A small or medium sized farmer. (2) A beginning farmer. (3) A limited resource farmer. (4) A socially disadvantaged farmer. As added by P.L.188-2021, SEC.1.…

Sec. 9. As used in this chapter, "small or medium sized farmer" means a farmer that has obtained either: (1) a Direct Farm Operating Microloan; or (2) a Direct Farm Ownership Microloan; administered by the United States Department of Agriculture Farm Service Agency. As added by P…