Title 6, TITLE 6. TAXATION

Sec. 9. Money in the food and beverage tax receipts fund must be used by the town only for the following purposes: (1) Parks, trails, and sidewalk, street, and parking improvements to support tourism in the town. (2) For economic development purposes, including the pledge of mone…

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.239-2023, SEC.13.

government finance Sec. 10. The department of local government finance may adopt emergency rules under IC 4-22-2-37.1 to implement this chapter. An emergency rule adopted under this section expires on the earlier of the following dates: (1) The expiration date stated in the emerg…

Sec. 2. As used in this chapter, "qualified individual" means an individual who qualified for a standard deduction granted under IC 6-1.1-12-37 for property taxes first due and payable in 2023 on the qualified individual's homestead property. As added by P.L.239-2023, SEC.13.

individual election; amount Sec. 3. (a) A county fiscal body may adopt an ordinance to provide property tax relief as provided in this chapter to qualified individuals on property taxes that are: (1) attributable to the qualified individual's homestead property; and (2) first due…

Sec. 4. Before adopting an ordinance under section 3 of this chapter, a county fiscal body must conduct a public hearing on the proposed ordinance. The county fiscal body must publish notice of the public hearing in accordance with IC 5-3-1. As added by P.L.239-2023, SEC.13.

Sec. 5. If a county fiscal body adopts an ordinance to provide property tax relief under this chapter, the county fiscal body shall give notice of the adoption of the ordinance to: (1) the department of local government finance on the form and in the manner prescribed by the depa…

Sec. 6. A qualified individual may elect to receive property tax in a manner described in section 3(b) of this chapter by filing a certified statement on forms prescribed by the department of local government finance with the county auditor. As added by P.L.239-2023, SEC.13.

Sec. 7. If a qualified individual elects to receive property tax relief in the form of a rebate check as provided in section 3(b)(1) of this chapter, the county auditor shall provide the rebate check to the qualified individual not later than December 31, 2023. As added by P.L.23…

Sec. 8. The auditor of each county shall apply a credit against the homestead property tax liability of each qualified individual who makes an election under section 3(b)(2) or 3(b)(3) of this chapter, against the qualified individual's homestead property tax liability installmen…

Sec. 9. The department of local government finance shall provide technical assistance to a county fiscal body in adopting and implementing an ordinance under this chapter, as requested by the county fiscal body. The department of local government finance shall provide technical a…

Sec. 1. This chapter does not apply to the following: (1) A mobile home. (2) A recreational vehicle or truck camper that is, or would be if registered, exempt from the payment of registration fees under IC 9-18-3-1 (before its expiration) or IC 9-18.1-9. (3) A recreational vehicl…

unpaid tax Sec. 10. (a) An excise tax is imposed on the following in accordance with this chapter: (1) Recreational vehicles. (2) Truck campers. (b) The excise tax is imposed: (1) instead of the ad valorem property tax levied for state or local purposes; and (2) in addition to an…

Sec. 11. The bureau shall adopt rules under IC 4-22-2 to determine the value of recreational vehicles and truck campers as a basis for measuring the excise tax imposed by this chapter. The rules must determine the value of a recreational vehicle or truck camper at the time the re…

Sec. 13. (a) The age of a recreational vehicle or truck camper is determined by subtracting the model year from the current calendar year. (b) The tax schedule is as follows: Age I II III IV V 0 $15 $36 $50 $59 $103 1 12 31 43 51 91 2 12 26 35 41 75 3 12 20 28 38 62 4 12 15 20 34…

As added by P.L.131-2008, SEC.22. Repealed by P.L.256-2017, SEC.55.

As added by P.L.131-2008, SEC.22. Amended by P.L.87-2010, SEC.1; P.L.149-2015, SEC.19; P.L.198-2016, SEC.40. Repealed by P.L.256-2017, SEC.56.

As added by P.L.131-2008, SEC.22. Amended by P.L.87-2010, SEC.2; P.L.149-2015, SEC.20. Repealed by P.L.256-2017, SEC.57.

As added by P.L.131-2008, SEC.22. Amended by P.L.87-2010, SEC.3. Repealed by P.L.256-2017, SEC.58.

As added by P.L.131-2008, SEC.22. Amended by P.L.87-2010, SEC.4. Repealed by P.L.256-2017, SEC.59. IC 6-6-5.1-19 Repealed As added by P.L.131-2008, SEC.22. Amended by P.L.198-2016, SEC.41. Repealed by P.L.256-2017, SEC.60.

Sec. 2. The following definitions apply throughout this chapter: (1) "Bureau" refers to the bureau of motor vehicles. (2) "Mobile home" has the meaning set forth in IC 6-1.1-7-1. (3) "Owner" means: (A) in the case of a recreational vehicle, the person in whose name the recreation…

As added by P.L.131-2008, SEC.22. Repealed by P.L.256-2017, SEC.61.

distribution of credited delinquent taxes Sec. 21. (a) The bureau, in the administration and collection of the tax imposed by this chapter, may use the services and facilities of: (1) license branches operated under IC 9-14.1; (2) full service providers (as defined in IC 9-14.1-1…

Sec. 22. (a) The bureau shall establish procedures necessary for the collection and proper accounting of the tax imposed by this chapter. The necessary forms and records are subject to approval by the state board of accounts. (b) The county treasurer, upon receiving the excise ta…

Sec. 23. The county auditor shall, from the copies of vehicle registration forms and truck camper receipts furnished by the bureau, verify and determine the total amount of excise taxes collected under this chapter for each taxing unit in the county. The bureau shall verify the c…

Sec. 24. The county auditor shall, not later than August 1 of a year, furnish to the proper officer of each political subdivision an estimate of the money to be distributed to the taxing units under this chapter during the next calendar year. The budget of each political subdivis…

Sec. 25. (a) An owner of a recreational vehicle that knowingly registers the recreational vehicle without paying the tax required by this chapter commits a Class B misdemeanor. (b) A person that recklessly issues a registration on any recreational vehicle without collecting the t…

As added by P.L.131-2008, SEC.22. Repealed by P.L.256-2017, SEC.62.

As added by P.L.131-2008, SEC.22. Repealed by P.L.256-2017, SEC.63.

corporations; effect Sec. 28. (a) The tax imposed by this chapter is equal to an average property tax rate of two dollars ($2) on each one hundred dollars ($100) of taxable value. (b) For purposes of limitations on indebtedness of political or municipal corporations imposed by Ar…

As added by P.L.131-2008, SEC.22. Repealed by P.L.256-2017, SEC.64.

Sec. 30. (a) The following provisions apply to the administration of this chapter: (1) IC 6-6-5-5. (2) IC 6-6-5-5.2. (3) IC 6-6-5-7.2. (4) IC 6-6-5-7.4. (5) IC 6-6-5-7.7. (6) IC 6-6-5-13. (7) IC 6-6-5-15. (b) The following apply to the calculation of credits, refunds, and prorate…

As added by P.L.131-2008, SEC.22. Repealed by P.L.256-2017, SEC.45.

As added by P.L.131-2008, SEC.22. Amended by P.L.257-2017, SEC.11. Repealed by P.L.256-2017, SEC.46.

As added by P.L.131-2008, SEC.22. Repealed by P.L.256-2017, SEC.47.

As added by P.L.131-2008, SEC.22. Repealed by P.L.256-2017, SEC.48.

As added by P.L.131-2008, SEC.22. Repealed by P.L.256-2017, SEC.49.

As added by P.L.131-2008, SEC.22. Repealed by P.L.256-2017, SEC.50.

Sec. 1. This chapter applies to the city of Greenwood. As added by P.L.290-2019, SEC.14.

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.14.

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 auditor of state. As added by P.L.290-2019, SEC.14.

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) To reduce the city's property tax levy for a particular year at the discretion of the city, but this use does not reduce the maximum permissible ad…

Sec. 1. This chapter applies to the town of Whitestown. As added by P.L.290-2019, SEC.15.