Title 6, TAXATION

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.

Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter. As added by P.L.236-2023, SEC.120.

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 …

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…

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…

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 …

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 state comptroller. As added by P.L.236-2023, SEC.120. Amended by P.L.9-2024, SEC.268.

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…

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,…

Sec. 1. As used in this chapter, "conveyance" means any transfer of a real property interest for valuable consideration. As added by P.L.63-1993, SEC.1. Amended by P.L.144-2008, SEC.1.

Sec. 10. (a) A person who knowingly and intentionally: (1) falsifies the value of transferred real property; or (2) omits or falsifies any information required to be provided in the sales disclosure form; commits a Level 5 felony. (b) A public official who knowingly and intention…

Sec. 12. (a) A party to a conveyance who: (1) either: (A) files a sales disclosure form that does not contain all of the information required by this chapter; or (B) files a sales disclosure form that contains inaccurate information; and receives from the township assessor (in a …

Sec. 2. (a) As used in this chapter, "conveyance document" means any of the following: (1) Any of the following that purports to transfer a real property interest for valuable consideration: (A) A document. (B) A deed. (C) A contract of sale. (D) An agreement. (E) A judgment. (F)…

and use of forms; confidential information; conveyance of multiple parcels Sec. 3. (a) For purposes of this section, "party" includes: (1) a seller of property that is exempt under the seller's ownership; or (2) a purchaser of property that is exempt under the purchaser's ownersh…

Sec. 4. (a) Except as provided in subsection (b), a person filing a sales disclosure form under this chapter shall pay a fee of twenty dollars ($20) to the county auditor. (b) No fee is due and payable under subsection (a) if the conveyance to which the sales disclosure form fili…

Sec. 4.5. (a) The fiscal body of each county shall establish a sales disclosure fund. The county auditor shall deposit into the fund the money received under section 4 of this chapter. Money in the sales disclosure fund may be expended only for: (1) administration of this chapter…

Sec. 4.7. (a) The assessment training and administration fund is established for the purpose of receiving fees deposited under section 4 of this chapter. Money in the fund may be used by: (1) the department of local government finance: (A) to cover expenses incurred in the develo…

Sec. 5. (a) The department of local government finance shall prescribe a sales disclosure form for use under this chapter. The form prescribed by the department of local government finance must include at least the following information: (1) The key number (as defined in IC 6-1.1…

Sec. 6. (a) The county auditor may not accept a conveyance document if: (1) the sales disclosure form signed by all the parties and attested as required under section 9 of this chapter is not included with the document; or (2) the sales disclosure form does not contain the inform…

Sec. 9. A person who signs a sales disclosure form shall attest in writing and under penalties of perjury that to the best of the person's knowledge and belief the information contained in the sales disclosure form is true and correct. As added by P.L.63-1993, SEC.1.

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 (before its repeal); (2) convention and visitor commission; (3) innkeeper's tax rate…

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…

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.…

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; (3) boat motel; (4) inn; (5) colleg…

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 (before its repeal). (2) A convention, visitor, tourism promotion, and capital fund. (3) A municipal to…

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 …

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…

Sec. 7.5. (a) For purposes of this section, "fund" refers to the convention, visitor, tourism promotion, and capital fund established under section 4(a)(2) of this chapter. (b) The county treasurer shall deposit in the fund the amount of money received under section 3 of this cha…

Sec. 8.5. (a) The county treasurer shall transfer the amount of money received under section 3(c)(2) of this chapter that is generated by a rate that exceeds five percent (5%) to the fiscal officer of each of the following cities with each city receiving an equal twenty-five perc…

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…

Sec. 1. This chapter applies to Decatur County. As added by P.L.236-2023, SEC.122.

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…

Sec. 11. (a) If the county 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.122.

Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter. As added by P.L.236-2023, SEC.122.

Sec. 3. (a) The fiscal body of the county may adopt an ordinance to impose an excise tax, known as the county food and beverage tax, on transactions described in section 4 of this chapter. The fiscal body of the county may adopt an ordinance under this subsection only after the f…

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 county…

Sec. 5. The county 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 …

Sec. 6. A tax imposed under this chapter is 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 a sepa…

Sec. 7. The amounts received from the tax imposed under this chapter shall be paid monthly by the treasurer of state to the county fiscal officer upon warrants issued by the state comptroller. As added by P.L.236-2023, SEC.122. Amended by P.L.9-2024, SEC.269.

Sec. 8. (a) If a tax is imposed under section 3 of this chapter by the county, the county fiscal officer shall establish a food and beverage tax receipts fund. (b) The county fiscal officer shall deposit in the fund all amounts received under this chapter. (c) Money earned from t…

Sec. 9. Money in the food and beverage tax receipts fund must be used by the county only for the following purposes: (1) Rehabilitation of the public pool facility. (2) Improvements to the county fairgrounds property. (3) The pledge of money under IC 5-1-14-4 for bonds, leases, o…

Sec. 1. This chapter applies to the city of Hammond. As added by P.L.137-2024, SEC.19.

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…

Sec. 11. (a) If the city imposes the tax authorized by this chapter, the tax terminates on July 1, 2047. (b) This chapter expires July 1, 2047. As added by P.L.137-2024, SEC.19.

Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter. As added by P.L.137-2024, SEC.19.

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 …