Title 6, TITLE 6. TAXATION
297 chapters · 4,481 sections in this title.
Ind. Code § 6-9-55-1 Applicability of chapter
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Sec. 1. This chapter applies to the city of Jasper. As added by P.L.236-2023, SEC.120.
Ind. Code § 6-9-55-11 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.120.
Ind. Code § 6-9-55-2 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.120.
Ind. Code § 6-9-55-3 Authorization to impose tax
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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 fiscal …
Ind. Code § 6-9-55-4 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 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 city…
Ind. Code § 6-9-55-5 Rate
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Sec. 5. The city 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 § 6-9-55-6 Applicability of state gross retail tax provisions
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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 § 6-9-55-7 Distribution
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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.120.
Ind. Code § 6-9-55-8 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 the 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 inv…
Ind. Code § 6-9-55-9 Uses of revenue
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Sec. 9. Money in the food and beverage tax receipts fund must be used by the city for one (1) or more of the following purposes: (1) Construction, renovation, improvement, equipping, or maintenance of city capital improvements. (2) Financing, construction, improvement, equipping,…