Title 6, TAXATION

Sec. 5. A parcel of land may not be classified as cemetery land if it is grazed by a domestic animal. As added by P.L.177-2001, SEC.1.

Sec. 6. (a) A person who wishes to have a parcel of land classified as cemetery land must have it surveyed by a professional surveyor. The professional surveyor shall make the survey by metes and bounds and locate the parcel with reference to some established corner. In addition,…

Sec. 7. (a) A person who wishes to have a parcel of land classified as cemetery land must have the land assessed by the county assessor of the county in which the land is located. (b) The county assessor shall assess the land at its fair market value, including any mineral, stone…

Sec. 8. (a) A person who wishes to have a parcel of land classified as cemetery land must file an application in duplicate with the director on the forms prescribed by the director. The application must include the following items: (1) The plats referred to in section 6 of this c…

Sec. 9. If in the opinion of the director an application filed under section 8 of this chapter and the land to be classified comply with this chapter, the director shall approve the application. In addition, the director shall notify the auditor and the recorder of the county in …

Sec. 1. This chapter applies to the town of Greens Fork. As added by P.L.230-2025, SEC.118.

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9 of this chapter, the general assembly covenants with the holders of the obligations that this chapter will not be repealed or amended in a manner that will adversely affect the imposition or col…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 town imposes the tax authorized by this chapter, the tax terminates on January 1, 2047. (b) This chapter expires January 1, 2047. As added by P.L.230-2025, SEC.118.

Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter. As added by P.L.230-2025, SEC.118.

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 town fi…

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 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 town fiscal officer upon warrants issued by the state comptroller. As added by P.L.230-2025, SEC.118.

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…

Sec. 9. Money in the food and beverage tax receipts fund must be used by the town only for the following purposes: (1) Community and economic development projects that are listed in the Wayne County Strategic Plan, excluding infrastructure. (2) The pledge of money under IC 5-1-14…

Sec. 1. This chapter applies to the town of Milton. As added by P.L.230-2025, SEC.119.

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 town imposes the tax authorized by this chapter, the tax terminates on January 1, 2047. (b) This chapter expires January 1, 2047. As added by P.L.230-2025, SEC.119.

Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter. As added by P.L.230-2025, SEC.119.

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 town fi…

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 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 town fiscal officer upon warrants issued by the state comptroller. As added by P.L.230-2025, SEC.119.

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…

Sec. 9. Money in the food and beverage tax receipts fund must be used by the town only for the following purposes: (1) Community and economic development projects that are listed in the Wayne County Strategic Plan, excluding infrastructure. (2) The pledge of money under IC 5-1-14…

Sec. 1. This chapter applies to the town of Dublin. As added by P.L.230-2025, SEC.120.

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 town imposes the tax authorized by this chapter, the tax terminates on January 1, 2047. (b) This chapter expires January 1, 2047. As added by P.L.230-2025, SEC.120.

Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter. As added by P.L.230-2025, SEC.120.

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 town fi…

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 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 town fiscal officer upon warrants issued by the state comptroller. As added by P.L.230-2025, SEC.120.

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…

Sec. 9. Money in the food and beverage tax receipts fund must be used by the town only for the following purposes: (1) Community and economic development projects that are listed in the Wayne County Strategic Plan, excluding infrastructure. (2) The pledge of money under IC 5-1-14…

Sec. 1. This chapter applies to the town of Mount Auburn. As added by P.L.230-2025, SEC.121.

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 town imposes the tax authorized by this chapter, the tax terminates on January 1, 2047. (b) This chapter expires January 1, 2047. As added by P.L.230-2025, SEC.121.

Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter. As added by P.L.230-2025, SEC.121.

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 town fi…

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 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 …