Title 6, TITLE 6. TAXATION
297 chapters · 4,481 sections in this title.
Ind. Code § 6-9-54-1 Application of chapter
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Sec. 1. This chapter applies to the city of Columbia City. As added by P.L.236-2023, SEC.118.
Ind. Code § 6-9-54-10 Covenant
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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9 of this chapter, the general assembly covenants with the holders of the obligations that this chapter will not be repealed or amended in a manner that will adversely affect the imposition or col…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 § 6-9-54-11 Expiration
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Sec. 11. (a) If the city imposes the tax authorized by this chapter, the tax terminates on July 1, 2045. (b) This chapter expires July 1, 2045. As added by P.L.236-2023, SEC.118.
Ind. Code § 6-9-54-2 Definitions
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Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter. As added by P.L.236-2023, SEC.118.
Ind. Code § 6-9-54-3 Ordinance imposing tax; public hearing
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Sec. 3. (a) The fiscal body of the city may adopt an ordinance to impose an excise tax, known as the city food and beverage tax, on transactions described in section 4 of this chapter. The fiscal body of the city may adopt an ordinance under this subsection only after the city fi…
Ind. Code § 6-9-54-4 Taxable transactions; exemption
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Sec. 4. (a) Except as provided in subsection (c), a tax imposed under section 3 of this chapter applies 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 merchant; (2) in the city; …
Ind. Code § 6-9-54-5 Rate of tax
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Sec. 5. The city 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 4 of this chapter. For purposes of this chapter, the gross retail income received by the reta…
Ind. Code § 6-9-54-6 Collection of tax; returns
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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 § 6-9-54-7 Payment of tax to city fiscal officer
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Sec. 7. The amounts received from the tax imposed under this chapter shall be paid monthly by the treasurer of state to the city fiscal officer upon warrants issued by the auditor of state. As added by P.L.236-2023, SEC.118.
Ind. Code § 6-9-54-8 City food and beverage tax receipts fund
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Sec. 8. (a) If a tax is imposed under section 3 of this chapter by a city, the city fiscal officer shall establish a food and beverage tax receipts fund. (b) The city fiscal officer shall deposit in the fund all amounts received under this chapter. (c) Money earned from the inves…
Ind. Code § 6-9-54-9 Uses of revenue
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Sec. 9. Money in the food and beverage tax receipts fund must be used by the city only for the following purposes: (1) Park and recreation purposes, including the purchase of land for park and recreation purposes. (2) The pledge of money under IC 5-1-14-4 for bonds, leases, or ot…