6-9-48-1. Application of Chapter

Sec. 1. This chapter applies to Vigo County. As added by P.L.212-2018(ss), SEC.30.

6-9-48-10. Use of Tax Revenue

Sec. 10. Amounts received by the capital improvement board under this chapter may be used by the capital improvement board only for the following purposes: (1) The acquisition, construction, improvement, maintenance, or financing of: (A) a convention center that is constructed after June 30, 2018; (B) a facility that is used or will be used […]

6-9-48-11. Expiration of Chapter

Sec. 11. This chapter expires December 31, 2043. As added by P.L.212-2018(ss), SEC.30.

6-9-48-2. Definitions

Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter. As added by P.L.212-2018(ss), SEC.30.

6-9-48-3. “Capital Improvement Board”

Sec. 3. As used in this chapter, “capital improvement board” means a capital improvement board of managers of the county established under IC 36-10-8. As added by P.L.212-2018(ss), SEC.30.

6-9-48-4. Imposition of Tax by Ordinance; Separate Hearing

Sec. 4. (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 transactions described in section 5 of this chapter. The county fiscal body may adopt an ordinance under this subsection only after the county fiscal body has previously held […]

6-9-48-5. Taxable Transactions

Sec. 5. (a) Except as provided in subsection (c), a tax imposed under section 4 of this chapter applies before January 1, 2044, to a 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; and […]

6-9-48-6. Tax Rate

Sec. 6. The county food and beverage tax rate may not exceed one percent (1%) of the gross retail income received by the merchant from the food or beverage transaction described in section 5 of this chapter. For purposes of this chapter, the gross retail income received by the retail merchant from a transaction does […]

6-9-48-7. Collection Procedures

Sec. 7. 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 […]

6-9-48-8. Distribution of Tax Revenue

Sec. 8. The amounts received from the tax imposed under this chapter shall be paid monthly by the treasurer of state to the treasurer of the capital improvement board upon warrants issued by the auditor of state. As added by P.L.212-2018(ss), SEC.30.

6-9-48-9. Deposit of Tax Revenue

Sec. 9. (a) If a tax is imposed under section 4 of this chapter by the county fiscal body, the treasurer of the capital improvement board shall establish a food and beverage tax receipts fund. (b) The treasurer of the capital improvement board shall deposit in the fund all amounts received under this chapter. (c) […]