Indiana § 6-9-29-8 - "Innkeeper's tax fund"; restrictions

§ 6-9-29-8. "Innkeeper's tax fund"; restrictions

Sec. 8. (a) As used in this section, "innkeeper's tax fund" refers to any fund established pursuant to an innkeeper's tax chapter of this article regardless of its title.

(b) Each county that imposes an innkeeper's tax may not:

(1) deposit or transfer money in its innkeeper's tax fund into any other fund; or

(2) deposit or transfer money in any other fund into its innkeeper's tax fund.

As added by P.L.230-2025, SEC.104.

IC 6-9-29.5Chapter 29.5. Food and Beverage Tax Administration

6-9-29.5-1Application of chapter 6-9-29.5-2Requirement for marketplace facilitator to collect and remit tax 6-9-29.5-3Liability for payment of the tax; offense; provide information 6-9-29.5-4Requirement to send certified copy of ordinance to the department; timing of beginning tax collection 6-9-29.5-5"Food and beverage tax fund"; restrictions

IC 6-9-29.5-1Application of chapter Sec. 1. This chapter applies to all political subdivisions imposing a food and beverage tax under this article.

As added by P.L.108-2019, SEC.143.

IC 6-9-29.5-2Requirement for marketplace facilitator to collect and remit tax Sec. 2. (a) A marketplace facilitator (as defined in IC 6-2.5-1-21.9) subject to the requirements to collect sales tax on its own transactions or on behalf of its sellers in accordance with IC 6-2.5-4-18 is also required to collect any taxes imposed under this article on a transaction that it facilitates.

(b) A marketplace facilitator must source the tax imposed under this article on any transaction to the retail location of the seller in each transaction.

(c) Regardless of whether a transaction under this article is made by the marketplace facilitator on its own behalf or facilitated on behalf of a seller, a marketplace facilitator is required to do the following with each retail transaction made on its marketplace:

(1) Collect and remit the tax imposed under this article to the department, even if:

(A) a seller for whom a transaction was facilitated:

(i) does not have a registered retail merchant certificate; or

(ii) would not have been required to collect a food and beverage tax had the transaction not been facilitated by the marketplace facilitator; and

(B) the food and beverage tax is normally remitted directly to a political subdivision of the state.

(2) Comply with all applicable procedures and requirements imposed under this article or IC 6-2.5 as the retail merchant in the transaction.

As added by P.L.108-2019, SEC.143.

IC 6-9-29.5-3Liability for payment of the tax; offense; provide information Sec. 3. (a) An individual who:

(1) is an individual taxpayer or an employee, officer, or member of a corporate or partnership taxpayer; and

(2) has a duty to remit food and beverage taxes to the department of state revenue or a political subdivision;

holds those food and beverage taxes in trust for the state or political subdivision and is personally liable for the payment of the food and beverage taxes, plus any penalties and interest attributable to the food and beverage taxes, to the state or political subdivision. An individual who knowingly fails to collect or remit the food and beverage taxes to the state or political subdivision commits a Level 6 felony.

(b) Upon the request of:

(1) the department; or

(2) a political subdivision;

a marketplace facilitator shall provide information listing the tax collected in accordance with this article by the marketplace facilitator on behalf of each of its sellers for the period specified by the requesting entity.

(c) For purposes of subsection (b):

(1) if the information is requested by the department, the department may share the information with the political subdivision in which the transactions occurred in accordance with IC 6-8.1-3-7.1; or

(2) if the information is requested by a political subdivision, the political subdivision is entitled only to information pertaining to transactions that occurred within the political subdivision.

As added by P.L.108-2019, SEC.143.

IC 6-9-29.5-4Requirement to send certified copy of ordinance to the department; timing of beginning tax collection Sec. 4. (a) If an ordinance is adopted under this article, the adopting body must immediately send a certified copy of the ordinance to the commissioner of the department of state revenue. Notwithstanding any other provision in this article, if the department of state revenue collects the revenue from the food and beverage 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.

(b) 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.137-2022, SEC.92.

IC 6-9-29.5-5"Food and beverage tax fund"; restrictions Sec. 5. (a) As used in this section, "food and beverage tax fund" refers to any fund established pursuant to a food and beverage tax chapter of this article regardless of its title.

(b) Each political subdivision that imposes a food and beverage tax may not:

(1) deposit or transfer money in its food and beverage tax fund into any other fund; or

(2) deposit or transfer money in any other fund into its food and beverage tax fund.

As added by P.L.230-2025, SEC.105.

IC 6-9-30Chapter 30. Delaware County Hospitality Tax Board Consolidation Ordinance

6-9-30-0.5Application of chapter 6-9-30-1"Consolidated entity" 6-9-30-2"Executive" 6-9-30-3"Former entity" 6-9-30-4Authority to consolidate functions for adminstration of funds; innkeeper's tax and food and beverage tax 6-9-30-5Termination and transfer of powers, duties, and responsibities of former entities 6-9-30-6Membership of consolidated entity 6-9-30-7Former entities may not be restored following establishment of consolidated entity 6-9-30-8Fund of former entites; use by consolidated entity 6-9-30-9Obligations assumed by the consolidated entity 6-9-30-10Transfer of records and property 6-9-30-11Certified copy of ordinance 6-9-30-12Reference to a former entity in another statute