Indiana § 6-9-29-1.5 - Effective date of ordinance to be specified; certified copy of ordinance; collection of tax
Full text of Indiana Indiana Code § 6-9-29-1.5 — Effective date of ordinance to be specified; certified copy of ordinance; collection of tax, with citation guidance and answers to common questions.
§ 6-9-29-1.5. Effective date of ordinance to be specified; certified copy of ordinance; collection of tax
Sec. 1.5. (a) Unless otherwise provided in this article, a county fiscal body that adopts an ordinance to impose, rescind, or increase or decrease the rate of a county innkeeper's tax, or to make a change between collection of the tax by the county treasurer or the department of state revenue, must specify the effective date of the ordinance to provide that the ordinance takes effect:
(1) at least thirty (30) days after the adoption of the ordinance; and
(2) on the first day of a month.
(b) If a county fiscal body adopts an ordinance described in subsection (a), it must immediately send a certified copy of the ordinance to the commissioner of the department of state revenue. Notwithstanding subsection (a), if the department of state revenue collects the revenue from the county innkeeper's tax, the department of state revenue shall begin collecting the tax as provided in the ordinance for periods beginning on or after the later of:
(1) the first day of the month that is not less than thirty (30) days after the ordinance is sent to the commissioner of the department of state revenue; or
(2) the effective date specified in the ordinance.
The department shall collect the tax at the rate in the ordinance unless the rate is not authorized under this article.
(c) If an ordinance does not specify an effective date, the ordinance shall be considered effective on the earliest date allowable under this section.
As added by P.L.119-1998, SEC.20. Amended by P.L.122-2021, SEC.5; P.L.137-2022, SEC.91.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 6-9-29-1.5
What does Indiana Code § 6-9-29-1.5 cover?
Section 6-9-29-1.5 ("Effective date of ordinance to be specified; certified copy of ordinance; collection of tax") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Indiana § 6-9-29-1.5?
A common citation format is "Indiana Code § 6-9-29-1.5" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 6-9-29-1.5 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.