Title 6, TAXATION

Sec. 6. (a) Except as provided in subsection (c), a tax imposed under section 5 of this chapter applies to any 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 co…

Sec. 7. The county food and beverage tax imposed on a food or beverage transaction described in section 6 of this chapter equals one percent (1%) of the gross retail income received by the merchant from the transaction. For purposes of this chapter, the gross retail income receiv…

Sec. 8. If an ordinance is not adopted under section 9 of this chapter, the tax that may be imposed under section 5 of 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, th…

Sec. 9. (a) The county fiscal body may adopt an ordinance to require that the tax imposed under section 5 of this chapter be reported on forms approved by the county treasurer and that the tax be paid monthly to the county treasurer. If an ordinance is adopted under this subsecti…

Sec. 1. This chapter applies to establishing and imposing a tax levy for cumulative funds under the following: (1) IC 3-11-6. (2) IC 8-10-5. (3) IC 8-16-3. (4) IC 8-16-3.1. (5) IC 8-22-3. (6) IC 14-27-6. (7) IC 14-33-21. (8) IC 16-22-4. (9) IC 16-22-8. (10) IC 36-8-8-14.2. (11) I…

Sec. 10. To provide for a fund, a political subdivision may levy a tax on all taxable property within the jurisdiction authorized to establish the fund. The tax may not exceed the tax rate specified in the statute authorizing the fund. As added by P.L.17-1995, SEC.6.

Sec. 11. If a political subdivision considers it advisable after the levy has been approved, the governing body imposing the levy for the political subdivision may reduce or rescind the annual levy. As added by P.L.17-1995, SEC.6.

Sec. 12. At least: (1) ten (10) taxpayers in the tax district, if the fund is authorized under IC 8-10-5-17, IC 8-16-3-1, IC 8-16-3.1-4, IC 14-27-6-48, IC 14-33-21-2, IC 36-8-14-2, IC 36-9-4-48, or IC 36-10-4-36; or (2) fifty (50) taxpayers in the area where a property tax for a …

Sec. 13. (a) After a political subdivision complies with this chapter, a property tax may be levied annually at the tax rate adopted by the political subdivision and certified by the department of local government finance under this chapter without further action under this chapt…

Sec. 14. The tax collected for a fund must be held in the fund for which the tax was levied. The fund may not be expended for any purpose other than the purposes specified by statute authorizing the fund. Except to the extent that IC 8-16-3-3(c), IC 14-27-6-48(c), IC 36-9-14.5-8(…

Sec. 15. If the political subdivision establishing a fund: (1) decides that the purposes for which the fund was established have been accomplished or no longer exist; or (2) rescinds the tax levy for the fund; the governing body establishing the fund for the political subdivision…

Sec. 16. (a) This section applies to the town of Zionsville. (b) Upon the request of the town, the department of local government finance shall establish for the town a cumulative building and equipment fund for fire protection and related services as described in IC 36-8-14 to b…

Sec. 17. (a) This section applies to the Frankfort Airport Authority in Clinton County. (b) Notwithstanding IC 8-22-3-25, the maximum permissible ad valorem property tax levy for the authority's cumulative building fund may not exceed sixty-seven hundredths of one cent ($0.0067) …

Sec. 2. (a) In addition to complying with the budget, tax rate, and tax levy requirements applicable to other tax levies, a political subdivision may: (1) establish a cumulative fund and impose a property tax for the cumulative fund; or (2) increase the tax rate for a cumulative …

Sec. 3. (a) A political subdivision that decides to establish a fund under this chapter must: (1) give notice of the proposal to the affected taxpayers; and (2) hold a public hearing on the proposal; before presenting the proposal to the department of local government finance for…

Sec. 4. (a) A political subdivision that in any year adopts a proposal under this chapter must submit the proposal to the department of local government finance: (1) before August 2 of that year, for years before 2018; and (2) before June 1 of that year, for years after 2017. (b)…

Sec. 6. Not later than noon thirty (30) days after the publication of the notice of adoption required by section 3 of this chapter at least twenty-five (25) taxpayers in the political subdivision may file a petition with the county auditor stating their objections to an action de…

Sec. 7. (a) Except as provided in subsection (c), the department of local government finance shall within a reasonable time fix a date for a hearing on a petition filed under section 6 of this chapter. The department of local government finance may either hold the hearing in the …

Sec. 8. The department of local government finance shall give notice of the hearing required by section 7 of this chapter to: (1) the county auditor; and (2) the first ten (10) taxpayers whose names appear on the petition. The notice must be given by letter signed by the commissi…

Sec. 9. (a) This section applies only to a hearing upon a proposal under section 7 of this chapter. The department of local government finance shall certify approval, disapproval, or modification of the proposal to: (1) the county auditor, if the proposal is from the county; or (…

Sec. 1. As used in this chapter, "complex" refers to a youth sports complex that: (1) has: (A) a multipurpose outdoor stadium with at least four thousand (4,000) seats; (B) indoor sports facilities; and (C) fields for baseball, soccer, softball, and lacrosse; and (2) is located i…

Sec. 10. With respect to: (1) bonds, leases, or other obligations to which the city has pledged revenues under this chapter; and (2) bonds issued by a lessor that are payable from lease rentals; the general assembly covenants with the city and the purchasers or owners of the bond…

Sec. 2. (a) Except as provided in subsection (b), after June 30 of a year but before January 1 of the following year, a city fiscal body may adopt an ordinance to impose an excise tax, known as the youth sports complex admissions tax, for the privilege of attending an event at a …

Sec. 3. (a) As used in this section, "paid admission" refers to the price paid by each person who pays a price for admission to any event described in section 2(a) of this chapter. The term does not refer to persons who are entitled to be at an event without having paid a price f…

Sec. 4. If the city fiscal body adopts an ordinance under section 2 of this chapter, it shall immediately send a certified copy of the ordinance to the city fiscal officer. As added by P.L.182-2009(ss), SEC.262.

Sec. 5. (a) Each person who pays a price for admission to an event described in section 2(a) of this chapter is liable for the tax imposed under this chapter. (b) The person who collects the price for admission to the complex shall also collect the admissions tax at the same time…

Sec. 6. A person who collects the admissions tax under section 5 of this chapter shall remit the tax collections to the city fiscal officer. The person shall remit the revenues collected during a particular month before the twentieth day of the following month. At the time the ta…

Sec. 7. (a) If a tax is imposed under this chapter, the city fiscal body shall establish a city admissions tax fund. (b) The city fiscal officer shall deposit money received under section 6 of this chapter in the city admissions tax fund. (c) Money earned from the investment of m…

Sec. 8. (a) The city may: (1) use revenues from the tax collected under this chapter to pay all or part of the costs associated with the improvements described in section 7(d) of this chapter; (2) issue bonds, enter into leases, or incur other obligations to pay any costs associa…

Sec. 9. The accounts, books, and records of the complex are subject to financial and compliance audit by the state board of accounts. As added by P.L.182-2009(ss), SEC.262. Amended by P.L.181-2015, SEC.29.

Sec. 0.3. (a) A brownfield revitalization zone that was established or a deduction in a brownfield revitalization zone that was granted after June 30, 1997, and before May 3, 1999, in conformity with this chapter, as amended by P.L.119-1999, is legalized and validated to the same…

Sec. 1. As used in this chapter, "brownfield" has the meaning set forth in IC 13-11-2-19.3. As added by P.L.59-1997, SEC.1.

Sec. 10. A designating body that adopts a resolution under section 9 of this chapter, shall do the following: (1) Publish notice of the adoption and substance of the resolution in accordance with IC 5-3-1. (2) File the following information with each taxing unit that has authorit…

Sec. 11. The designating body must review the statement of benefits required under section 6 of this chapter and conduct a public hearing on the creation of the zone. As added by P.L.59-1997, SEC.1.

Sec. 12. (a) The designating body shall determine whether an area should be designated a brownfield revitalization zone. (b) A designating body may designate an area as a brownfield revitalization zone only if the following findings are made in the affirmative: (1) The applicant:…

Sec. 13. (a) After considering the evidence, the designating body shall take final action determining whether the qualifications for a brownfield revitalization zone have been met and confirming, modifying and confirming, or rescinding the resolution. This determination is final …

Sec. 14. A person who filed a written remonstrance with the designating body before the adjournment of the public hearing required under section 11 of this chapter and who is aggrieved by the final action taken may, within ten (10) days after that final action is taken under sect…

Sec. 15. An appeal under section 14 of this chapter shall be promptly heard by the court without a jury. All remonstrances upon which an appeal has been taken shall be consolidated and heard and determined within thirty (30) days after the time of the filing of the appeal. The co…

Sec. 16. The procedures described in sections 17 through 26 of this chapter may be combined with the procedures required under sections 5 through 15 of this chapter to designate an area as a zone. As added by P.L.59-1997, SEC.1. Amended by P.L.2-1998, SEC.24.

Sec. 17. (a) A person may apply for an assessed valuation deduction for: (1) real property; and (2) personal property; located in an area designated as a brownfield revitalization zone. (b) An application for a deduction for an improvement to a brownfield revitalization zone or p…

Sec. 18. (a) A person that applies for an assessed valuation deduction shall submit a statement of benefits for the deduction to the designating body before the date specified in section 17 of this chapter. (b) The statement of benefits must: (1) describe the property that is the…

Sec. 19. After the submission of a statement of benefits under section 18 of this chapter, the designating body may adopt a resolution to approve a deduction. As added by P.L.59-1997, SEC.1. Amended by P.L.2-1998, SEC.25.

Sec. 2. As used in this chapter, "designating body" means the following: (1) For an area located in an unincorporated area in a county that does not contain a consolidated city, the county fiscal body. (2) For an area located in a city or town in a county that does not contain a …

Sec. 20. A designating body that adopts a resolution under section 19 of this chapter shall do the following: (1) Publish notice of the adoption and substance of the resolution in accordance with IC 5-3-1. (2) File the following information with each taxing unit that has authorit…

Sec. 21. The designating body must review the statement of benefits required under section 18 of this chapter and conduct a public hearing on the proposed deduction. As added by P.L.59-1997, SEC.1.