6-9-31-1. Applicability of Chapter

Sec. 1. This chapter applies to each county having a consolidated city. As added by P.L.256-1997(ss), SEC.6.

6-9-31-2. Adoption of Ordinances to Impose Supplemental Tax; Imposition, Payment, and Collection of Tax

Sec. 2. (a) After January 1, but before June 1, the city-county council may adopt an ordinance to impose a supplemental tax, known as the capital improvement board revenue replacement supplemental tax, only for the purpose of replacing revenue lost as a result of the withdrawal by the consolidated city or the capital improvement board […]

6-9-31-3. Rate of Tax

Sec. 3. The tax imposed by section 2 of this chapter must be at a rate of not more than one percent (1%) on any one (1) or combination of the following: (1) The gross income derived from lodging income subject to the innkeeper’s tax under IC 6-9-8. (2) The admission price paid for admissions […]