6-10-1-3. “Tax”
Sec. 3. (a) As used in this chapter, the term “tax” means: (1) any charge that is imposed by the state or a political subdivision of the state for the purpose of generating revenues for governmental purposes and, except as provided in subsection (b), is not a fee imposed for a specific privilege, service, or […]
6-10-1-4. “Tax on Internet Access or the Use of Internet Access”
Sec. 4. (a) As used in this chapter, “tax on Internet access or the use of Internet access” means a tax on Internet access, or any use of Internet access, regardless of whether the tax is imposed on a provider of Internet access or a buyer of Internet access and regardless of the terminology used […]
6-10-1-5. Prohibition
Sec. 5. Neither the state nor a political subdivision of the state may impose, assess, collect, or attempt to collect a tax (including a tax under IC 6-2.5) on Internet access or the use of Internet access. As added by P.L.44-2015, SEC.1.
6-9-53-6. Convention, Visitor, and Tourism Promotion Fund
Sec. 6. (a) The county treasurer shall establish a convention, visitor, and tourism promotion fund. The county treasurer shall deposit in this fund all amounts received by the county treasurer under section 5 of this chapter. (b) The county auditor shall issue a warrant directing the county treasurer to transfer money from the convention, visitor, […]
6-9-53-7. Commission
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 agreement under IC 36-1-7. (b) The county executive shall determine […]
6-9-53-8. Commission; Powers and Duties
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; (4) make rules necessary for the conduct of its business and the accomplishment […]
6-9-53-9. Grouseland Foundation
Sec. 9. (a) The treasurer of the Grouseland Foundation, Inc., shall deposit all money received under section 5 of this chapter in a separate account of the Grouseland Foundation, Inc. (b) The Grouseland Foundation, Inc., shall use the money received under this chapter only for the restoration, maintenance, and operations of the Indiana territorial mansion […]
6-9-53-10. Handling of Tax Revenue
Sec. 10. All money coming into possession of the commission or the Grouseland Foundation, Inc., 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 or the Grouseland Foundation, Inc., are subject to audit […]
6-9-52-5. Rate
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 this chapter. For purposes of this […]
6-9-53-11. Crime; Commission; Improper Transfer
Sec. 11. (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 transfer of money under […]