Indiana § 36-1-24-20 - Notice of potential tax liability

§ 36-1-24-20. Notice of potential tax liability

Sec. 20. This section is intended as notice to an owner as defined in section 2 of this chapter. An owner of short term rental property who makes a short term rental in which payments for the room, lodging, or other accommodation are not made through a marketplace facilitator (as defined by IC 6-2.5-1-21.9) may be liable for collecting and remitting the following taxes on consideration received by the owner for the short term rental:

(1) State gross retail tax imposed under IC 6-2.5-4-4.

(2) Innkeeper's tax imposed under IC 6-9.

As added by P.L.108-2019, SEC.245.

IC 36-1-24.2Chapter 24.2. Sales or Leases of Real Property; Prohibited Regulations

36-1-24.2-1Privately owned real property; prohibition against regulations having effect of controlling rent or purchase price or of requiring property to be designated for lease or sale based on income or assets 36-1-24.2-2Privately owned real property; county or municipality prohibited from requiring owner to agree to rent or purchase price control requirements or requirements designating property for lease or sale based on income or assets; prohibition against requiring payment of fee as prerequisite to approval of permit, petition, or plats 36-1-24.2-3Right of county or municipality to manage development of real property in which it has ownership interest; right to enact general land use regulations or zoning ordinances not having prohibited effects 36-1-24.2-4Privately owned real property; right of owner to voluntarily agree to otherwise prohibited requirement in exchange for incentives or grants

IC 36-1-24.2-1Privately owned real property; prohibition against regulations having effect of controlling rent or purchase price or of requiring property to be designated for lease or sale based on income or assets Sec. 1. A county or municipality may not adopt or enforce a land use or planning ordinance or regulation that would have the effect of:

(1) controlling the amount of rent charged or the purchase price agreed upon for a transaction pertaining to the lease or purchase of privately owned residential or commercial real property; or

(2) requiring real property to be designated or reserved for lease or sale to a group of occupants, owners, or residents classified by income or assets.

As added by P.L.266-2017, SEC.4.

IC 36-1-24.2-2Privately owned real property; county or municipality prohibited from requiring owner to agree to rent or purchase price control requirements or requirements designating property for lease or sale based on income or assets; prohibition against requiring payment of fee as prerequisite to approval of permit, petition, or plats Sec. 2. A county or municipality may not require an owner of privately owned real property to agree to:

(1) a requirement that would have an effect described in section 1(1) or 1(2) of this chapter; or

(2) the payment of a fee, in lieu of a requirement described in section 1(1) or 1(2) of this chapter, as a prerequisite to the approval or consideration of:

(A) any building or land use permit;

(B) any land use petition including, but not limited to, variances, special exceptions, conditional use permits, zoning ordinances, or rezoning ordinances; or

(C) any primary, secondary, or revised plats.

As added by P.L.266-2017, SEC.4.

IC 36-1-24.2-3Right of county or municipality to manage development of real property in which it has ownership interest; right to enact general land use regulations or zoning ordinances not having prohibited effects Sec. 3. This chapter does not impair the right of a county or municipality to:

(1) manage or control the development of commercial or residential real property in which the county or municipality has an ownership interest; or

(2) enact, enforce, or maintain a general land use regulation or zoning ordinance that does not have an effect described in section 1(1) or 1(2) of this chapter.

As added by P.L.266-2017, SEC.4.

IC 36-1-24.2-4Privately owned real property; right of owner to voluntarily agree to otherwise prohibited requirement in exchange for incentives or grants Sec. 4. This chapter does not impair the right of an owner to voluntarily agree to a requirement that would have an effect described in section 1(1) or 1(2) of this chapter in exchange for incentives or grants provided by the county or municipality to the owner of the privately owned real property.

As added by P.L.266-2017, SEC.4.

IC 36-1-26Chapter 26. Effect of Criminal Convictions on Licensed Persons

36-1-26-1"Crime" 36-1-26-2"Criminal history information" 36-1-26-3"License" 36-1-26-4Explicit list of disqualifying crimes required; use of conviction; criteria for evaluating applicant's criminal history 36-1-26-5Petition to determine whether criminal conviction disqualifying