Title 6, TITLE 6. TAXATION

Sec. 2. Except as otherwise provided in this chapter, the definitions in IC 36-1-2 apply throughout this chapter. As added by P.L.214-2005, SEC.47.

Sec. 20. A county auditor shall establish for each unit in the county that imposes a tax under this chapter a local food and beverage tax revenue fund into which all amounts received monthly from the treasurer of state under this chapter shall be deposited. As added by P.L.214-20…

Sec. 21. Revenue derived from a tax imposed under this chapter may be treated by a unit as additional revenue for the purpose of fixing its budget for the budget year during which the revenues are to be distributed to the unit. As added by P.L.214-2005, SEC.47.

Sec. 22. A unit may use revenues from a tax imposed under this chapter for one (1) or more of the following purposes: (1) To promote and encourage conventions, visitors, and tourism within the unit. (2) To promote and encourage economic development within the unit. (3) Paying deb…

Sec. 23. The department of local government finance may not reduce a unit's property tax levy by the amount of revenue received from a tax imposed under this chapter. As added by P.L.214-2005, SEC.47.

abolishment Sec. 24. (a) The food and beverage tax revenue committee is established to make recommendations concerning the use of money in the funds established under section 20 of this chapter. The committee consists of the following members: (1) One (1) resident of the county r…

Sec. 25. The general assembly covenants with each unit subject to this chapter and the purchasers and owners of bonds, leases, obligations, or any other evidences of indebtedness of the county payable from a tax imposed under this chapter that this chapter will not be repealed or…

Sec. 26. If a unit incurs indebtedness payable from a tax imposed by the unit under this chapter, the unit's food and beverage tax terminates two (2) years after the retirement of the debt financed by the food and beverage tax. As added by P.L.214-2005, SEC.47.

Sec. 27. (a) Subject to section 26 of this chapter, a 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 ar…

Sec. 3. As used in this chapter, "beverage" includes an alcoholic beverage. As added by P.L.214-2005, SEC.47.

Sec. 4. As used in this chapter, "bonds" has the meaning set forth in IC 5-1-11-1. As added by P.L.214-2005, SEC.47.

Sec. 5. As used in this chapter, "department" means the department of state revenue. As added by P.L.214-2005, SEC.47.

Sec. 6. As used in this chapter, "economic development project" has the meaning set forth in IC 6-3.6-2-8. As added by P.L.214-2005, SEC.47. Amended by P.L.197-2016, SEC.81.

Sec. 7. As used in this chapter, "food" includes any food product. As added by P.L.214-2005, SEC.47.

Sec. 8. As used in this chapter, "gross retail income" has the meaning set forth in IC 6-2.5-1-5. As added by P.L.214-2005, SEC.47.

Sec. 9. As used in this chapter, "obligations" has the meaning set forth in IC 5-1-3-1(2). As added by P.L.214-2005, SEC.47. Amended by P.L.88-2021, SEC.8.

Effective 1-1-2024. Sec. 1. This chapter applies only to taxable years beginning after December 31, 2023. As added by P.L.203-2023, SEC.2.

Effective 1-1-2024. Sec. 2. As used in this chapter, "qualified taxpayer" means an employer that is a corporation, a limited liability company, a partnership, or another entity that: (1) has any state tax liability; and (2) has adopted a health reimbursement arrangement (as descr…

Effective 1-1-2024. Sec. 3. As used in this chapter, "state tax liability" means a qualified taxpayer's total tax liability that is incurred under: (1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax); (2) IC 6-5.5 (the financial institutions tax); and (3) IC 27-1-18-2 (…

Effective 1-1-2024. Sec. 4. Subject to section 7 of this chapter, a qualified taxpayer may claim a credit against the qualified taxpayer's state tax liability for a qualified contribution for a qualified taxpayer with less than fifty (50) employees, up to four hundred dollars ($4…

Effective 1-1-2024. Sec. 5. Qualified taxpayers that claim the credit under this chapter are required to report to the department of insurance every three (3) years following the allowance of a credit under this chapter in a manner prescribed by the department of insurance. The r…

Effective 1-1-2024. Sec. 6. To receive the credit provided by this chapter, a qualified taxpayer must claim the credit on the qualified taxpayer's state tax return or returns in the manner prescribed by the department. As added by P.L.203-2023, SEC.2.

Effective 1-1-2024. Sec. 7. (a) The amount of tax credits granted under this chapter may not exceed ten million dollars ($10,000,000) in any taxable year. (b) The department shall record the time of filing of each return claiming a credit under section 6 of this chapter and shall…

Effective 1-1-2024. Sec. 8. (a) The amount of the credit provided by this chapter that a qualified taxpayer uses during a particular taxable year may not exceed the state tax liability of the qualified taxpayer. (b) If the amount of a credit determined under this chapter for a pa…

Effective 1-1-2024. Sec. 9. The department shall adopt rules under IC 4-22-2 to implement this chapter. As added by P.L.203-2023, SEC.2.

Sec. 1. As used in this chapter, "animal care facility" includes an animal control center, an animal shelter, a humane society, or another animal impounding facility that has as its purpose the humane treatment of animals. As added by P.L.162-2006, SEC.36.

Sec. 2. As used in this chapter, "taxable dog" means a dog at least six (6) months of age. As added by P.L.162-2006, SEC.36.

tax rate Sec. 3. (a) The fiscal body of a county may adopt an ordinance to impose a tax on a person who harbors or keeps a taxable dog in or near the person's premises in the county, regardless of who owns the taxable dog. A person who harbors or keeps a taxable dog in the county…

Sec. 4. If an ordinance adopted under section 3 of this chapter is in effect in a county, the fiscal body of the county may rescind the ordinance imposing the county option dog tax. As added by P.L.162-2006, SEC.36.

Sec. 5. (a) The fiscal body of a county may collect a county option dog tax imposed under section 3 of this chapter by any combination of the following methods: (1) By designating one (1) or more persons in the county to collect the tax. (2) By requiring a person who harbors or k…

account Sec. 6. (a) If a county fiscal body adopts an ordinance under section 3 of this chapter, the county treasurer shall establish a county option dog tax fund. (b) At the time a county option dog tax fund is established under subsection (a), the county treasurer shall establi…

Sec. 7. (a) A county treasurer that receives county option dog tax revenue under section 5 of this chapter shall deposit the money in the county option dog tax fund according to the following allocation: (1) Twenty percent (20%) for the canine research and education account estab…

licensing fees; legalizing of ordinance Sec. 9. (a) Except as provided in subsection (b), after July 1, 2006, a county or a municipality (as defined in IC 36-1-2-11) of the county may not adopt an ordinance implementing a licensing system for dogs unless the county option dog tax…

arrangements Sec. 0.3. (a) The definitions set forth in IC 4-4-8 (before its repeal) and this chapter apply to this section. (b) Notwithstanding any other law, all loans, loan agreements, or similar arrangements between the department and a qualified entity are legalized and decl…

Sec. 0.5. (a) This section does not apply to a parcel that is included in more than one (1) allocation area established by: (1) an ordinance adopted under section 2 of this chapter and confirmed under section 3 of this chapter; (2) a resolution adopted under IC 8-22-3.5-5 and con…

Sec. 1. (a) This chapter applies to all counties, cities, and towns (referred to in this chapter as units). (b) Notwithstanding any other law: (1) for economic development districts established after January 1, 1992, this chapter does not apply to fire protection districts establ…

Sec. 1.1. As used in this chapter, "additional area" means an area added to an economic development district under section 6 of this chapter. As added by P.L.63-1991, SEC.1 and P.L.42-1992, SEC.6. Amended by P.L.1-1993, SEC.36.

Sec. 1.2. As used in this chapter, "local public improvement" means sewerlines, waterlines, streets, sidewalks, bridges, roads, highways, public ways, and any related public improvements. As added by P.L.19-1988, SEC.5.

Sec. 1.5. As used in this chapter, "industrial development program" has the meaning set forth in IC 5-28-9-3. As added by P.L.24-1987, SEC.11. Amended by P.L.4-2005, SEC.43.

Sec. 1.6. As used in this chapter, "qualified industrial development project" means an economic development project (as defined in IC 5-1.2-2) that has a cost of the project (as defined in IC 5-1.2-2) greater than one hundred million dollars ($100,000,000). As added by P.L.24-198…

waiver of review of an assessment of property taxes in an allocation area during the term of bonds or lease obligations payable from allocated property taxes Sec. 10. The executive of a unit may enter into a written agreement with a taxpayer who owns, or is otherwise obligated to…

ordinance Sec. 2. (a) If the fiscal body of a unit finds that: (1) in order to promote opportunities for the gainful employment of its citizens, the attraction of a new business enterprise to the unit, the retention or expansion of a business enterprise existing within the bounda…

Sec. 2.5. (a) Within thirty (30) days after the adoption of the ordinance under section 2 of this chapter, the fiscal body shall file with the Indiana economic development corporation: (1) a copy of the ordinance; (2) a description of the proposed industrial development program a…

action; appeal Sec. 3. (a) The fiscal body shall publish notice of the adoption and substance of the ordinance in accordance with IC 5-3-1 after: (1) the adoption of the ordinance under section 2 of this chapter; and (2) the fiscal body receives preliminary certification from the…

Sec. 4. (a) A person who filed a written remonstrance with the fiscal body under section 3 of this chapter and is aggrieved by the final action taken, may, within ten (10) days after that final action, file in the office of the clerk of the circuit or superior court of the county…

taxable property; rules; forms Note: This version of section amended by P.L.257-2019, SEC.68. See also preceding version of this section amended by P.L.214-2019, SEC.22. Sec. 5. (a) A declaratory ordinance adopted under section 2 of this chapter and confirmed under section 3 of t…

Sec. 6. An economic development district may be enlarged by the fiscal body by following the same procedure for the creation of an economic development district specified in this chapter. As added by P.L.19-1985, SEC.5. Amended by P.L.42-1992, SEC.7; P.L.192-2002(ss), SEC.46; P.L…

Sec. 7. No area shall be declared part of an economic development district if it has already been declared an allocation area under IC 36-7-14 or IC 36-7-15.1. As added by P.L.19-1985, SEC.5.

Sec. 8. If no loans have been made to a unit under IC 4-4-8 (before its repeal) or IC 5-28-9 for the financing of industrial development programs in an economic development district within two (2) years from the date of the ordinance confirming the establishment of that district,…

proceeds of obligation Sec. 9. (a) The fiscal body of a unit may by ordinance authorize the issuance of obligations to the department of commerce under IC 4-4-8 (before its repeal) or to the Indiana economic development corporation under IC 5-28-9 payable solely from taxes alloca…