6-10-1-2. “Internet Access”
Sec. 2. (a) As used in this chapter, “Internet access” means a service that enables users to connect to the Internet to access content, information, or other services offered over the Internet, without regard to whether the service is referred to as telecommunications, communications, transmission, or similar services, and without regard to whether a provider […]
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9 of this chapter, the general assembly covenants with the holders of the obligations that this chapter will not be repealed or amended in a manner that will adversely affect the imposition or collection of the tax imposed under this […]
6-9-51-5. Rate
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 this chapter. For purposes of this […]
6-9-51-6. Applicability of State Gross Retail Tax Provisions
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 a separate return […]
6-9-51-7. Distribution
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 auditor of state. As added by P.L.290-2019, SEC.14.
6-9-51-8. Food and Beverage Tax Receipts Fund
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 investment of money in […]
6-9-51-9. Uses of Revenue
Sec. 9. Money in the food and beverage tax receipts fund must be used by the city for one (1) or more of the following purposes: (1) To reduce the city’s property tax levy for a particular year at the discretion of the city, but this use does not reduce the maximum permissible ad valorem […]
6-9-51-10. 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 […]
6-9-50-5. 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 […]