6-9-52-9. Uses of Revenue
Sec. 9. Money in the food and beverage tax receipts fund must be used by the town for one (1) or more of the following purposes: (1) To reduce the town’s property tax levy for a particular year at the discretion of the town, but this use does not reduce the maximum permissible ad valorem […]
6-9-52-10. Covenant
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9 of this chapter, the general assembly covenants with the holders of the obligations that this chapter will not be repealed or amended in a manner that will adversely affect the imposition or collection of the tax imposed under this […]
6-9-53-1. Application of Chapter
Sec. 1. (a) This chapter applies to a county having a population of more than thirty-six thousand (36,000) and less than thirty-six thousand five hundred (36,500), if the county had adopted an innkeeper’s tax under IC 6-9-18 before July 1, 2019. (b) The: (1) convention, visitor, and tourism promotion fund; (2) convention and visitor commission; […]
6-9-53-2. Definitions
Sec. 2. The following terms are defined for this chapter: (1) “Executive” and “fiscal body” have the same meanings that are prescribed by IC 36-1-2. (2) “Gross retail income” and “person” have the same meanings that are prescribed by IC 6-2.5-1. (3) “Grouseland Foundation, Inc.” refers to the tax exempt organization located in Vincennes, Indiana, […]
6-9-53-3. Authorization to Impose Tax; Limitations
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 or university memorial […]
6-9-53-4. Applicability of State Gross Retail Tax Provisions
Sec. 4. All of the provisions of IC 6-2.5 relating to rights, duties, liabilities, procedures, penalties, definitions, exemptions, and administration are applicable to the imposition and administration of the tax imposed under this section except to the extent those provisions are in conflict or inconsistent with the specific provisions of this chapter or the requirements […]
6-9-53-5. Distribution
Sec. 5. The amounts received from the tax imposed under this chapter shall be paid monthly by the treasurer of state upon warrants issued by the auditor of state as follows: (1) If the tax rate imposed under section 3 of this chapter is five percent (5%) or less, all amounts received from the tax […]
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, […]
6-9-50-5. 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 […]
6-9-52-1. Applicability
Sec. 1. This chapter applies to the town of Whitestown. As added by P.L.290-2019, SEC.15.