Title 6, TITLE 6. TAXATION
297 chapters · 4,481 sections in this title.
Ind. Code § 6-1.1-46.2-10 Process to claim deduction; compliance information
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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…
Ind. Code § 6-1.1-46.2-11 Failure to comply with statement of benefits; hearing;
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determination; resolution; notice; appeal 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…
Ind. Code § 6-1.1-46.2-12 Fee for filing an application; standards for granting a
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deduction 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) Esta…
Ind. Code § 6-1.1-46.2-2 "District board"
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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.
Ind. Code § 6-1.1-46.2-3 "Eligible vacant building"
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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 …
Ind. Code § 6-1.1-46.2-4 Application for deduction; district board; statement of
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benefits; contents 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…
Ind. Code § 6-1.1-46.2-5 Form; application and statement of benefits; public record
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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.…
Ind. Code § 6-1.1-46.2-6 District board review of application; resolution to approve
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deduction; required findings; approval by fiscal body of municipality 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 grante…
Ind. Code § 6-1.1-46.2-7 Entitlement to deduction; eligible vacant building used for
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commercial or industrial purposes 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 bui…
Ind. Code § 6-1.1-46.2-9 Amount of deduction
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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…
Ind. Code § 6-9-47.5-1 Applicability
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Sec. 1. This chapter applies to Orange County. As added by P.L.254-2015, SEC.2.
Ind. Code § 6-9-47.5-10 Covenants
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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…
Ind. Code § 6-9-47.5-11 Expiration of tax
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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 …
Ind. Code § 6-9-47.5-2 Applicable definitions
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Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter. As added by P.L.254-2015, SEC.2.
Ind. Code § 6-9-47.5-3 Imposition of tax by ordinance; separate hearing
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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…
Ind. Code § 6-9-47.5-4 Taxable transactions
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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…
Ind. Code § 6-9-47.5-5 Tax rate
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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 …
Ind. Code § 6-9-47.5-6 Collection procedures
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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 …
Ind. Code § 6-9-47.5-7 Distribution of tax revenue
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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 auditor of state. As added by P.L.254-2015, SEC.2.
Ind. Code § 6-9-47.5-8 Deposit of tax revenue
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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…
Ind. Code § 6-9-47.5-9 Use of tax revenue
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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. (…
Ind. Code § 6-9-54.5-1 Application of chapter
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Sec. 1. This chapter applies to the town of Merrillville. As added by P.L.236-2023, SEC.119.
Ind. Code § 6-9-54.5-11 Expiration
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Sec. 11. (a) If the town imposes the tax authorized by this chapter, the tax terminates on July 1, 2045. (b) This chapter expires July 1, 2045. As added by P.L.236-2023, SEC.119.
Ind. Code § 6-9-54.5-2 Definitions
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Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter. As added by P.L.236-2023, SEC.119.
Ind. Code § 6-9-54.5-3 Authorization to impose tax
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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 …
Ind. Code § 6-9-54.5-4 Taxable transactions; exemption
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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; …
Ind. Code § 6-9-54.5-5 Rate
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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…
Ind. Code § 6-9-54.5-6 Applicability of state gross retail tax provisions
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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…
Ind. Code § 6-9-54.5-7 Distribution
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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.236-2023, SEC.119.
Ind. Code § 6-9-54.5-8 Food and beverage tax receipts fund
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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…
Ind. Code § 6-9-54.5-9 Uses of revenue
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Sec. 9. Money in the food and beverage tax receipts fund must be used by the town only for the following purposes: (1) Park and recreation purposes, including the purchase of land for park and recreation purposes. (2) Tourism related purposes or facilities, including the purchase…