Title 6, TAXATION

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9 of this chapter, the general assembly covenants with the holders of the obligations that this chapter will not be repealed or amended in a manner that will adversely affect the imposition or col…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 January 1, 2047. (b) This chapter expires January 1, 2047. As added by P.L.230-2025, SEC.122.

Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter. As added by P.L.230-2025, SEC.122.

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 state comptroller. As added by P.L.230-2025, SEC.122.

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 only for the following purposes: (1) Park and recreation purposes, including the purchase of land for park and recreation purposes. (2) Economic development and tourism related purposes or facilitie…

Sec. 1. (a) This chapter applies to Boone County, if the county had adopted an innkeeper's tax under IC 6-9-18 before July 1, 2025. (b) The: (1) convention, visitor, and tourism promotion fund; (2) convention and visitor commission; (3) innkeeper's tax rate; and (4) tax collectio…

Sec. 10. (a) A member of the commission who knowingly: (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 felony. (b) A person who receives …

Sec. 11. (a) If the county 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.123.

Sec. 2. As used in this chapter: (1) "executive" and "fiscal body" have the meanings set forth in IC 36-1-2; and (2) "gross retail income" and "person" have the meanings set forth in IC 6-2.5-1. As added by P.L.230-2025, SEC.123.

Sec. 3. (a) The fiscal body of the county may levy 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) college …

Sec. 4. (a) After June 30, 2025, the county fiscal body may adopt an ordinance to increase the tax rate imposed under section 3 of this chapter to a tax rate that exceeds five percent (5%) but does not exceed eight percent (8%). If the county imposes a tax rate that exceeds five …

Sec. 5. (a) The county treasurer shall establish a convention, visitor, and tourism promotion fund. The county treasurer shall deposit in this fund all amounts the county treasurer receives under section 3 of this chapter that are attributable to a rate that does not exceed eight…

Sec. 6. (a) The county executive shall create a commission to promote the development and growth of the convention, visitor, and tourism industry in the county. If two (2) or more adjoining counties desire to establish a joint commission, the counties shall enter into an agreemen…

Sec. 7. (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; and (4) make rule…

Sec. 8. (a) The county fiscal body may adopt a resolution authorizing an agreement described in section 7(b) of this chapter that pledges all or part of the amounts received from the tax imposed under section 3 of this chapter toward the payment of obligations of a political subd…

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. (a) This chapter applies to Parke County, if the county had adopted an innkeeper's tax under IC 6-9-18 before July 1, 2025. (b) The: (1) convention, visitor, and tourism promotion fund; (2) convention and visitor commission; (3) innkeeper's tax rate; and (4) tax collectio…

Sec. 10. (a) If the county 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.124.

Sec. 2. As used in this chapter: (1) "executive" and "fiscal body" have the meanings set forth in IC 36-1-2; and (2) "gross retail income" and "person" have the meanings set forth in IC 6-2.5-1. As added by P.L.230-2025, SEC.124.

Sec. 3. (a) The fiscal body of the county may levy 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) college …

Sec. 4. (a) The tax may not exceed the rate of eight percent (8%) on the gross retail income derived from lodging income only and is in addition to the state gross retail tax imposed under IC 6-2.5. (b) The county fiscal body may adopt an ordinance to require that the tax shall b…

Sec. 5. (a) The county treasurer shall establish a convention, visitor, and tourism promotion fund. The county treasurer shall deposit in this fund all amounts the county treasurer receives under this chapter. (b) The county auditor shall issue a warrant directing the county trea…

Sec. 6. (a) The county executive shall create a commission to promote the development and growth of the convention, visitor, and tourism industry in the county. If two (2) or more adjoining counties desire to establish a joint commission, the counties shall enter into an agreemen…

Sec. 7. (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; and (4) make rule…

Sec. 8. 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. 9. (a) A member of the commission who knowingly: (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 felony. (b) A person who receives a…

Sec. 1. (a) This chapter applies to Switzerland County, if the county had adopted an innkeeper's tax under IC 6-9-18 before July 1, 2025. (b) The: (1) convention, visitor, and tourism promotion fund; (2) convention and visitor commission; (3) innkeeper's tax rate; and (4) tax col…

Sec. 10. (a) A member of the commission who knowingly: (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 felony. (b) A person who receives …

Sec. 11. (a) If the county 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.125.

Sec. 2. As used in this chapter: (1) "executive" and "fiscal body" have the meanings set forth in IC 36-1-2; and (2) "gross retail income" and "person" have the meanings set forth in IC 6-2.5-1. As added by P.L.230-2025, SEC.125.

Sec. 3. (a) The fiscal body of the county may levy 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) college …

Sec. 4. (a) After June 30, 2025, the county fiscal body may adopt an ordinance to increase the tax rate imposed under section 3 of this chapter to a tax rate that exceeds five percent (5%) but does not exceed eight percent (8%). If the county imposes a tax rate that exceeds five …

Sec. 5. (a) The county treasurer shall establish a convention, visitor, and tourism promotion fund. The county treasurer shall deposit in this fund all amounts the county treasurer receives under section 3 of this chapter that are attributable to a rate that does not exceed five …

Sec. 6. (a) If the county fiscal body adopts an ordinance to increase the tax rate to a rate that exceeds five percent (5%), the county treasurer shall establish a tourism capital fund. The county treasurer shall deposit in the tourism capital fund the amount of money received un…

Sec. 7. (a) The county executive shall create a commission to promote the development and growth of the convention, visitor, and tourism industry in the county. If two (2) or more adjoining counties desire to establish a joint commission, the counties shall enter into an agreemen…

Sec. 8. (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; and (4) make rule…

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 the town of Ellettsville. As added by P.L.230-2025, SEC.126.

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 July 1, 2047. (b) This chapter expires July 1, 2047. As added by P.L.230-2025, SEC.126.

Sec. 2. The definitions in IC 6-9-12-1 and IC 36-1-2 apply throughout this chapter. As added by P.L.230-2025, SEC.126.