Title 6, TITLE 6. TAXATION
297 chapters · 4,481 sections in this title.
Ind. Code § 6-9-56-1 Applicability of chapter; prior provisions remain in effect
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Sec. 1. (a) This chapter applies to Hamilton County, if the county had adopted an innkeeper's tax under IC 6-9-18 before July 1, 2023. (b) The: (1) convention, visitor, and tourism promotion fund; (2) convention and visitor commission; (3) innkeeper's tax rate; and (4) tax collec…
Ind. Code § 6-9-56-10 Improper transfer or receipt of money; offense
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Sec. 10. (a) An individual member of the commission who knowingly or intentionally: (1) approves the transfer of money to any person or corporation not qualified under law for that transfer; or (2) approves a transfer for a purpose not permitted under law; commits a Level 6 felon…
Ind. Code § 6-9-56-2 Definitions
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Sec. 2. The following terms are defined for this chapter: (1) "Executive" and "fiscal body" have the same meanings that are prescribed by IC 36-1-2. (2) "Gross retail income" and "person" have the same meanings that are prescribed by IC 6-2.5-1. As added by P.L.236-2023, SEC.121.…
Ind. Code § 6-9-56-3 Authorization to impose tax; rate; distribution; applicability of
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state gross retail tax provisions Sec. 3. (a) The fiscal body of the county may impose a tax on every person engaged in the business of renting or furnishing, for periods of less than thirty (30) days, any room or rooms, lodgings, or accommodations in any: (1) hotel; (2) motel; (…
Ind. Code § 6-9-56-4 Convention, visitor, and tourism promotion fund; tourism
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capital fund; uses of money in the funds Sec. 4. (a) If a tax is imposed under section 3 of this chapter, the county treasurer shall establish the following funds: (1) A convention, visitor, and tourism promotion fund. (2) A tourism capital fund, if the county fiscal body adopts …
Ind. Code § 6-9-56-5 Commission; membership; terms of office; meetings
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Sec. 5. (a) The county executive shall create a commission to promote the development and growth of the convention, visitor, and tourism industry in the county. (b) The county executive shall determine the number of members, which must be an odd number and may not exceed fifteen …
Ind. Code § 6-9-56-6 Duties of commission
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Sec. 6. (a) The commission may: (1) accept and use gifts, grants, and contributions from any public or private source, under terms and conditions that the commission considers necessary and desirable; (2) sue and be sued; (3) enter into contracts and agreements; (4) make rules ne…
Ind. Code § 6-9-56-7 Deposit of money in the convention, visitor, and tourism
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promotion fund; uses and transfers of money in the fund Sec. 7. (a) The county treasurer shall deposit in the convention, visitor, and tourism promotion fund the amount of money received under section 3 of this chapter that is not more than five percent (5%). (b) Money in the con…
Ind. Code § 6-9-56-8 Deposit of money in the tourism capital fund; uses and
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transfers of money in the fund Sec. 8. (a) The county treasurer shall deposit in the tourism capital fund the amount of money received under section 3 of this chapter that exceeds five percent (5%). Money deposited in the tourism capital fund shall be transferred or expended only…
Ind. Code § 6-9-56-9 Duties of the commission relating to handling of public funds
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Sec. 9. All money coming into possession of the commission shall be deposited, held, secured, invested, and paid in accordance with statutes relating to the handling of public funds. The handling and expenditure of money coming into possession of the commission is subject to audi…