Title 6, TITLE 6. TAXATION

Sec. 9. (a) If a tax is imposed under section 4 of this chapter by the county fiscal body, the treasurer of the capital improvement board shall establish a food and beverage tax receipts fund. (b) The treasurer of the capital improvement board shall deposit in the fund all amount…

Sec. 1. As used in this chapter, "agricultural products" has the meaning set forth in IC 15-12-1-3. As added by P.L.188-2021, SEC.1.

Sec. 10. As used in this chapter, "socially disadvantaged farmer" refers to a socially disadvantaged farmer as defined under 7 CFR 761.2 or as determined by the United States Department of Agriculture. As added by P.L.188-2021, SEC.1.

Sec. 11. As used in this chapter, "urban agricultural zone" refers to an area designated under this chapter as an urban agricultural zone within which a qualifying farmer: (1) processes; (2) grows by horizontal or vertical methods; (3) raises; or (4) produces; agricultural produc…

Sec. 12. (a) A qualifying farmer may apply to a designating body to have an area designated as an urban agricultural zone. (b) An application under this section must demonstrate or identify the following: (1) That the applicant is a qualifying farmer. (2) The number of jobs to be…

Sec. 14. (a) Before a designating body can designate an area as an urban agricultural zone, the designating body must set a date and time for a public hearing on the application of a qualifying farmer to have an area designated as an urban agricultural zone. (b) At least thirty (…

Sec. 15. (a) At a public hearing held under section 14 of this chapter, a designating body shall allow any interested individual or representative to speak on any issues related to the designation of the urban agricultural zone. A designating body holding a public hearing shall a…

Sec. 16. A designating body may establish a committee to: (1) review and approve a qualifying farmer's application; (2) conduct hearings; (3) monitor the development of an urban agricultural zone; and (4) conduct meetings or business as necessary to carry out this chapter. A comm…

Sec. 17. (a) If a designating body designates an area of land as an urban agricultural zone, the designating body may by ordinance or resolution exempt land located partially or wholly within an urban agricultural zone from property taxation. (b) Upon adopting an ordinance or res…

Sec. 18. (a) A designating body may authorize a municipally owned utility to allow a qualifying farmer or partner organization to pay wholesale or reduced rates for water, electricity, or utilities provided to an urban agricultural zone. (b) A designating body may authorize a mun…

Sec. 2. As used in this chapter, "beginning farmer" refers to a beginning farmer as defined under 7 CFR 761.2 or as determined by the United States Department of Agriculture. As added by P.L.188-2021, SEC.1.

Sec. 3. As used in this chapter, "designating body" refers to the legislative body of a municipality. As added by P.L.188-2021, SEC.1.

Sec. 4. As used in this chapter, "limited resource farmer" refers to a farmer that qualifies as a limited resource farmer as determined by the United States Department of Agriculture. As added by P.L.188-2021, SEC.1.

Sec. 5. As used in this chapter, "municipality" has the meaning set forth in IC 36-1-2-11. As added by P.L.188-2021, SEC.1.

Sec. 6. As used in this chapter, "municipally owned utility" has the meaning set forth in IC 8-1-2-1. As added by P.L.188-2021, SEC.1.

Sec. 7. As used in this chapter, "partner organization" means a nonprofit organization that: (1) is exempt under Section 501(c)(3) of the Internal Revenue Code; and (2) has a mission or purpose that includes supporting one (1) of the following: (A) A small or medium sized farmer.…

Sec. 8. As used in this chapter, "qualifying farmer" means an individual or entity that is one (1) of the following: (1) A small or medium sized farmer. (2) A beginning farmer. (3) A limited resource farmer. (4) A socially disadvantaged farmer. As added by P.L.188-2021, SEC.1.…

Sec. 9. As used in this chapter, "small or medium sized farmer" means a farmer that has obtained either: (1) a Direct Farm Operating Microloan; or (2) a Direct Farm Ownership Microloan; administered by the United States Department of Agriculture Farm Service Agency. As added by P…

Sec. 1. This chapter applies to the city of Attica. As added by P.L.290-2019, SEC.12.

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) The 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 are completely paid. (b) Not later than…

Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter. As added by P.L.290-2019, SEC.12.

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 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 auditor of state. As added by P.L.290-2019, SEC.12.

Sec. 8. (a) If a tax is imposed under section 3 of this chapter by a 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 inves…

Sec. 9. Money in the food and beverage tax receipts fund must be used by the city only for the following purposes: (1) Revitalization projects in the city, including the repurposing of buildings and the city's main street program. (2) The pledge of money under IC 5-1-14-4 for bon…

Sec. 1. As used in this chapter, "homestead" refers to a homestead that has been granted a standard deduction under IC 6-1.1-12-37. As added by P.L.95-2023, SEC.1.

Sec. 10. (a) If an individual who is receiving the credit provided by this chapter: (1) knows or should have known that the individual does not qualify for the credit under this chapter; or (2) changes the use of the individual's property so that part or all of the property no lo…

Sec. 11. This chapter expires January 1, 2028. As added by P.L.95-2023, SEC.1.

Sec. 2. As used in this chapter, "neighborhood enhancement district" refers to a geographic territory designated by a county fiscal body and established as a designated area in an ordinance adopting a county option circuit breaker tax credit under section 4 of this chapter. As ad…

Sec. 3. As used in this chapter, "qualified individual" means an individual who: (1) has received a standard deduction granted under IC 6-1.1-12-37 for the individual's homestead property in the immediately preceding calendar year (or was married at the time of death to a decease…

Sec. 4. (a) Subject to subsection (h), a county fiscal body may adopt an ordinance to provide a credit against a qualified individual's property tax liability as set forth in this chapter. (b) An ordinance adopted under this section may designate a neighborhood enhancement distri…

Sec. 5. If a county fiscal body adopts an ordinance to either provide the credit under this chapter or rescind an ordinance previously adopted, the county fiscal body shall, not later than fifteen (15) days after the adoption of the ordinance, give notice of the adoption of the o…

Sec. 6. (a) A qualified individual who desires to claim the credit under this chapter must apply for the credit by filing a certified statement on forms prescribed by the department of local government finance with the county auditor. However, a qualified individual who remains e…

Sec. 7. The amount of the credit under this chapter is equal to the greater of zero (0) or the result of: (1) the property tax liability first due and payable on the qualified individual's homestead property for the calendar year (excluding any property tax liability imposed in a…

Sec. 8. If the ownership of a homestead for which a qualified individual received a credit under this chapter changes, and the qualified individual no longer owns or principally resides in the homestead, the county auditor shall remove the designation of the individual as a quali…

Sec. 9. The auditor of each county shall, in a particular year, apply a credit provided under this chapter to each qualified individual who received the credit in the preceding year unless the county auditor determines that the individual is no longer eligible for the credit or t…

Sec. 1. This chapter applies to the town of Danville. As added by P.L.290-2019, SEC.13.

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) The 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 are completely paid. (b) Not later than…

Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter. As added by P.L.290-2019, SEC.13.

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

Sec. 5. The town 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 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 town fiscal officer upon warrants issued by the auditor of state. As added by P.L.290-2019, SEC.13.

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