Title 6, TAXATION

Sec. 4. As used in this chapter, "historic hotel" has the meaning set forth in IC 4-33-2-11.1. As added by P.L.255-2015, SEC.61.

Sec. 5. As used in this chapter, "historic hotels resort" refers to the historic hotels, the riverboat operated under IC 4-33-6.5, and other properties operated in conjunction with the historic hotel enterprise located in Orange County, including golf courses. As added by P.L.255…

Sec. 6. As used in this chapter, "person" has the meaning set forth in IC 6-2.5-1-3. As added by P.L.255-2015, SEC.61.

Sec. 7. As used in this chapter, "retail merchant" has the meaning set forth in IC 6-2.5-1-8. As added by P.L.255-2015, SEC.61.

Sec. 8. (a) An excise tax, known as the food and beverage tax, is imposed on those transactions described in section 9 of this chapter that occur at a historic hotels resort after June 30, 2015. (b) The rate of the tax imposed under this chapter equals two percent (2%) of the gro…

Sec. 9. (a) Except as provided in section 10 of this chapter, the tax imposed under section 8 of this chapter applies to any 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;…

Sec. 1. As used in this chapter: (1) "board" refers to the county property tax assessment board of appeals; (2) "brownfield" has the meaning set forth in IC 13-11-2-19.3; (3) "contaminant" has the meaning set forth in IC 13-11-2-42; (4) "delinquent tax liability" means: (A) delin…

Sec. 2. A person that owns or desires to own a brownfield may file a petition with the county auditor seeking a reduction or waiver of the delinquent tax liability. The petition must: (1) be on a form: (A) prescribed by the state board of accounts; and (B) approved by the departm…

Sec. 3. On receipt of a petition under section 2 of this chapter, the county auditor shall determine whether the petition is complete. If the petition is not complete, the county auditor shall return the petition to the petitioner and describe the defects in the petition. The pet…

Sec. 4. On receipt of a complete petition as provided under sections 2 and 3 of this chapter, the board shall at its earliest opportunity conduct a public hearing on the petition. The board shall give notice of the date, time, and place fixed for the hearing: (1) by mail to: (A) …

Sec. 5. (a) Subject to section 8(g) of this chapter, the board may recommend that the department grant the petition or that the department approve a reduction of the delinquent tax liability in an amount less than the amount sought by the petitioner if the board determines that: …

Sec. 6. (a) The fiscal body shall at a regularly scheduled meeting: (1) review the petition and all other materials submitted by the board under section 5 of this chapter; and (2) determine whether to: (A) deny the petition; (B) recommend that the department waive the delinquent …

Sec. 7. (a) On receipt by the department of a recommendation by the fiscal body to waive or reduce the delinquent tax liability, the department shall: (1) review: (A) the petition and all other materials submitted by the board; and (B) the notice received from the fiscal body; an…

Sec. 8. (a) The department shall give notice of its determination under section 7 of this chapter and the right to seek an appeal of the determination by mail to: (1) the petitioner; (2) the owner, if different from the petitioner; (3) all persons that have, as of the date the pe…

Sec. 9. As provided in IC 6-1.5-5-1, a petitioner under section 2 of this chapter may initiate an appeal of the department's final determination under section 8 of this chapter by filing a petition with the county assessor not more than forty-five (45) days after the department g…

Sec. 1. This chapter applies to a historic hotel regardless of whether the county in which the historic hotel is located imposes an innkeeper's tax on the same transactions under any other chapter of this article. As added by P.L.255-2015, SEC.62.

Sec. 2. As used in this chapter, "historic hotel" has the meaning set forth in IC 4-33-2-11.1. As added by P.L.255-2015, SEC.62.

Sec. 3. As used in this chapter, "person" has the meaning set forth in IC 6-2.5-1-3. As added by P.L.255-2015, SEC.62.

Sec. 4. (a) A supplemental innkeeper's tax is levied on every person or entity 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 historic hotel. (b) The tax is imposed at the rate of …

Sec. 5. The amounts received from a tax imposed under this chapter shall be distributed monthly by the state comptroller to the West Baden Springs historic hotel preservation and maintenance fund established by IC 36-7-11.5-11. As added by P.L.255-2015, SEC.62. Amended by P.L.9-2…

Sec. 6. (a) As used in this section, "another innkeeper's tax" refers to an excise tax imposed under any law other than this chapter and levied in all of or any part of Orange County on persons or entities engaged in the business of renting or furnishing, for periods of less than…

Sec. 1. As used in this chapter, "district" refers to an entrepreneur and enterprise district designated under IC 5-28-15.5. As added by P.L.238-2017, SEC.18.

Sec. 10. (a) The district board shall send to the county auditor a certified copy of a resolution approving a deduction under this chapter. A property owner who desires to obtain a deduction under this chapter for an assessment date must file a certified deduction application, on…

Sec. 11. (a) Not later than forty-five (45) days after receipt of the information described in section 10(b) of this chapter concerning compliance with the statement of benefits, the district board may determine whether the property owner has substantially complied with the state…

Sec. 12. A district board may, by resolution, do the following: (1) Impose a fee for the filing of an application for a deduction under this chapter. The fee may be sufficient to defray actual processing and administrative costs associated with the application. (2) Establish gene…

Sec. 2. As used in this chapter, "district board" refers to an entrepreneur and enterprise district board designated under IC 5-28-15.5-2(d). As added by P.L.238-2017, SEC.18.

Sec. 3. As used in this chapter, "eligible vacant building" means a building that: (1) is zoned for commercial or industrial purposes; and (2) is unoccupied for at least one (1) year before the owner of the building or a tenant of the owner occupies the building, as evidenced by …

Sec. 4. The owner of an eligible vacant building may apply to a district board for a deduction under this chapter for the occupation of an eligible vacant building within a district. An application under this section must: (1) be submitted to the district board before the owner o…

Sec. 5. The department of local government finance shall prescribe a form for the application and statement of benefits under section 4 of this chapter. The application and statement of benefits are public records that may be inspected and copied under IC 5-14-3. As added by P.L.…

Sec. 6. (a) The district board shall review an application and statement of benefits submitted under section 4 of this chapter, and the district board shall determine whether the property owner should be granted a deduction under this chapter after the district board has made the…

Sec. 7. Except as otherwise provided in this chapter, if an application is approved by resolution of the district board and by resolution of the fiscal body of the municipality under section 6 of this chapter, the owner of the eligible vacant building is entitled to a deduction f…

Sec. 8. The district board, with the approval of the fiscal body of the municipality in which the district is located, shall determine the abatement schedule for a deduction granted under this chapter. An abatement schedule must specify the percentage amount of the deduction for …

Sec. 9. Subject to the requirements of this chapter, the amount of the deduction a property owner is entitled to receive under this chapter for a particular year equals the product of: (1) the assessed value of the building or part of the building that is occupied by the property…

Sec. 1. This chapter applies to Orange County. As added by P.L.254-2015, SEC.2.

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.254-2015, SEC.2.

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 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 county fiscal officer upon warrants issued by the state comptroller. As added by P.L.254-2015, SEC.2. Amended by P.L.9-2024, SEC.259.

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) For economic development purposes, including the pledge of money under IC 5-1-14-4 for bonds, leases, or other obligations for economic development purposes. (…

Sec. 1. The credit provided by this chapter applies to assessment dates occurring after December 31, 2025. As added by P.L.230-2025, SEC.58.

Sec. 2. As used in this chapter, "net property tax" means liability for the tax imposed on property under this article determined after the application of all credits and deductions under this article but does not include any interest or penalty imposed under this article. As add…