Sec. 0.3. Any action taken by a county fiscal body in determining that an excise tax should be continued is legalized and validated, if the action would have been valid under section 3 of this chapter, as amended by P.L.28-1993. As added by P.L.220-2011, SEC.167.
Sec. 1. This chapter applies to a county having a population of more than one hundred eighty thousand (180,000) and less than one hundred eighty-five thousand (185,000). As added by P.L.83-1985, SEC.1. Amended by P.L.12-1992, SEC.48; P.L.170-2002, SEC.45; P.L.119-2012, SEC.67; P.L.104-2022, SEC.44.
As added by P.L.28-1993, SEC.12. Repealed by P.L.99-1995, SEC.14.
Sec. 11. The financing of: (1) improvements to a county auditorium or auditorium renovation resulting in a new convention center and related parking facilities; and (2) the acquisition, construction, and equipping of an arena and other facilities that serve or support the arena activities; serves a public purpose and is of benefit to the general […]
Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter. As added by P.L.83-1985, SEC.1.
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 those transactions described in section 4 of this chapter. (b) If a fiscal body adopts an ordinance under subsection (a), it shall immediately send a certified copy of […]
Sec. 4. (a) Except as provided in subsection (c), a tax imposed under section 3 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; (2) in the county in which the tax is […]
Sec. 5. The county food and beverage tax imposed on a food or beverage transaction described in section 4 of this chapter equals one percent (1%) of the gross retail income received by the merchant from the transaction. For purposes of this chapter, the gross retail income received by the retail merchant from such a […]
Sec. 6. The tax that may be 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 for the payment of the taxes may be made on separate returns or may […]
As added by P.L.83-1985, SEC.1. Amended by P.L.99-1995, SEC.7. Repealed by P.L.176-2009, SEC.31.
Sec. 7.5. If the county fiscal body has determined to continue the tax to finance improvements to a county auditorium or auditorium renovation resulting in a new convention center and related parking facilities or to finance the acquisition, construction, and equipping of an arena and other facilities that serve or support the arena activities, the […]
As added by P.L.83-1985, SEC.1. Amended by P.L.1-1991, SEC.73; P.L.99-1995, SEC.9. Repealed by P.L.176-2009, SEC.31.
Sec. 8.5. (a) If the tax imposed under section 3 of this chapter is continued to finance improvements to the county auditorium or auditorium renovation resulting in a new convention center and related parking facilities, the county treasurer shall establish an auditorium fund. (b) Except as provided in sections 8.8 and 9.5 of this chapter, […]
Sec. 8.7. (a) The county may issue bonds, enter into leases, or incur other obligations to: (1) pay any costs associated with the financing, construction, renovation, improvement, and equipping of a county auditorium or auditorium renovation resulting in a new convention center and related parking facilities; or (2) refund bonds issued or other obligations incurred […]
Sec. 8.8. (a) If the tax imposed under section 3 of this chapter is continued to finance the acquisition, construction, and equipping of an arena and other facilities that serve or support the arena activities, the county treasurer shall determine whether there is any food and beverage tax revenue under this chapter that is not […]
Sec. 8.9. (a) If the tax imposed under section 3 of this chapter is continued to finance the acquisition, construction, and equipping of an arena and other facilities that serve or support the arena activities, the most populated municipality in the county may issue bonds, enter into leases, or incur other obligations to: (1) pay […]
Sec. 9. With respect to bonds, leases, or other obligations for which a pledge of revenues of the food and beverage tax imposed under this chapter has been made by the county as set forth in section 8.7 or 8.9 of this chapter, and bonds issued by a lessor that are payable from lease rentals, […]
Sec. 9.5. If: (1) the county treasurer has certified to the treasurer of state that: (A) the last of the bonds issued to finance the improvements to a county auditorium or auditorium renovation resulting in a new convention center and related parking facilities; and (B) the last of any bonds issued to refund the bonds […]
