Title 6, TITLE 6. TAXATION
297 chapters · 4,481 sections in this title.
Ind. Code § 6-9-52-1 Applicability
0.1K chars
Sec. 1. This chapter applies to the town of Whitestown. As added by P.L.290-2019, SEC.15.
Ind. Code § 6-9-52-10 Covenant
0.4K chars
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9 of this chapter, the general assembly covenants with the holders of the obligations that this chapter will not be repealed or amended in a manner that will adversely affect the imposition or col…
Ind. Code § 6-9-52-11 Expiration of tax
0.9K chars
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…
Ind. Code § 6-9-52-2 Definitions
0.1K chars
Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter. As added by P.L.290-2019, SEC.15.
Ind. Code § 6-9-52-3 Authorization to impose tax
1.1K chars
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 …
Ind. Code § 6-9-52-4 Food or beverage tax transactions to which tax applies
1.6K chars
Sec. 4. (a) Except as provided in subsection (c), a tax imposed under section 3 of this chapter applies to a transaction in which a 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…
Ind. Code § 6-9-52-5 Rate
0.5K chars
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…
Ind. Code § 6-9-52-6 Applicability of state gross retail tax provisions
0.5K chars
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 …
Ind. Code § 6-9-52-7 Distribution
0.2K chars
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.290-2019, SEC.15.
Ind. Code § 6-9-52-8 Food and beverage tax receipts fund
0.4K chars
Sec. 8. (a) If a tax is imposed under section 3 of this chapter by the 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 inv…
Ind. Code § 6-9-52-9 Uses of revenue
1.1K chars
Sec. 9. Money in the food and beverage tax receipts fund must be used by the town for one (1) or more of 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…