Indiana § 6-9-45-11 - Expiration of tax

§ 6-9-45-11. Expiration of tax

Sec. 11. (a) The tax authorized under this chapter expires on the later of:

(1) January 1, 2045; or

(2) the date on which all bonds or lease agreements outstanding on May 7, 2023, for which a pledge of tax revenue is made under this chapter are completely paid.

(b) Not later than December 31, 2023, the fiscal officer of the town shall provide to the state board of accounts:

(1) a list of each bond or lease agreement outstanding on May 7, 2023, for which a pledge of tax revenue is made under this chapter; and

(2) the date on which each bond or lease agreement identified in subdivision (1) will be completely paid.

The information received under this subsection shall be published on the department of local government finance's interactive and searchable website containing local government information (the Indiana gateway for governmental units).

As added by P.L.236-2023, SEC.112.

IC 6-9-45.5Chapter 45.5. Historic Hotels Food and Beverage Tax

6-9-45.5-1"Beverage" 6-9-45.5-2"Food" 6-9-45.5-3"Gross retail income" 6-9-45.5-4"Historic hotel" 6-9-45.5-5"Historic hotels resort" 6-9-45.5-6"Person" 6-9-45.5-7"Retail merchant" 6-9-45.5-8Food and beverage tax 6-9-45.5-9Application of food and beverage tax 6-9-45.5-10Items exempt from food and beverage tax 6-9-45.5-11Manner of imposition, payment, and collection; filing of returns 6-9-45.5-12Transfer 6-9-45.5-13Repealed

IC 6-9-45.5-1"Beverage" Sec. 1. As used in this chapter, "beverage" includes, but is not limited to, any alcoholic beverage.

As added by P.L.255-2015, SEC.61.

IC 6-9-45.5-2"Food" Sec. 2. As used in this chapter, "food" includes, but is not limited to, any food product.

As added by P.L.255-2015, SEC.61.

IC 6-9-45.5-3"Gross retail income" Sec. 3. As used in this chapter, "gross retail income" has the meaning set forth in IC 6-2.5-1-5.

As added by P.L.255-2015, SEC.61.

IC 6-9-45.5-4"Historic hotel" Sec. 4. As used in this chapter, "historic hotel" has the meaning set forth in IC 4-33-2-11.1.

As added by P.L.255-2015, SEC.61.

IC 6-9-45.5-5"Historic hotels resort" Sec. 5. As used in this chapter, "historic hotels resort" refers to the historic hotels, the riverboat operated under IC 4-33-6.5, and other properties operated in conjunction with the historic hotel enterprise located in Orange County, including golf courses.

As added by P.L.255-2015, SEC.61.

IC 6-9-45.5-6"Person" Sec. 6. As used in this chapter, "person" has the meaning set forth in IC 6-2.5-1-3.

As added by P.L.255-2015, SEC.61.

IC 6-9-45.5-7"Retail merchant" Sec. 7. As used in this chapter, "retail merchant" has the meaning set forth in IC 6-2.5-1-8.

As added by P.L.255-2015, SEC.61.

IC 6-9-45.5-8Food and beverage tax Sec. 8. (a) An excise tax, known as the food and beverage tax, is imposed on those transactions described in section 9 of this chapter that occur at a historic hotels resort after June 30, 2015.

(b) The rate of the tax imposed under this chapter equals two percent (2%) of the gross retail income on the transaction.

As added by P.L.255-2015, SEC.61.

IC 6-9-45.5-9Application of food and beverage tax Sec. 9. (a) Except as provided in section 10 of this chapter, the tax imposed under section 8 of this chapter applies to any 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 a historic hotels resort; and

(3) by a retail merchant for consideration.

(b) Transactions described in subsection (a)(1) include transactions in which food or beverage is:

(1) sold in a heated state or heated by a retail merchant;

(2) two (2) or more food ingredients mixed or combined by a retail merchant for sale as a single item (other than food that is only cut, repackaged, or pasteurized by the seller, and eggs, fish, meat, poultry, and foods containing these raw animal foods requiring cooking by the consumer as recommended by the federal Food and Drug Administration in chapter 3, subpart 3-401.11 of its Food Code so as to prevent food borne illnesses); or

(3) sold with eating utensils provided by a retail merchant, including plates, knives, forks, spoons, glasses, cups, napkins, or straws (for purposes of this subdivision, a plate does not include a container or packaging used to transport the food).

As added by P.L.255-2015, SEC.61.

IC 6-9-45.5-10Items exempt from food and beverage tax Sec. 10. The tax imposed under this chapter does not apply to the furnishing, preparing, or serving of any food or beverage in a transaction that is exempt, or to the extent exempt, from the state gross retail tax imposed by IC 6-2.5.

As added by P.L.255-2015, SEC.61.

IC 6-9-45.5-11Manner of imposition, payment, and collection; filing of returns Sec. 11. The 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 for the payment of the taxes may be made on separate returns or may be combined with the return filed for the payment of the state gross retail tax, as prescribed by the department of state revenue.

As added by P.L.255-2015, SEC.61.

IC 6-9-45.5-12Transfer Sec. 12. The amounts received from a tax imposed under this chapter shall be transferred monthly by the state comptroller to the West Baden Springs historic hotel preservation and maintenance fund established by IC 36-7-11.5-11.

As added by P.L.255-2015, SEC.61. Amended by P.L.44-2017, SEC.1; P.L.9-2024, SEC.256.

IC 6-9-45.5-13RepealedAs added by P.L.255-2015, SEC.61. Repealed by P.L.157-2026, SEC.182.

IC 6-9-45.6Chapter 45.6. Historic Hotels Supplemental Innkeeper's Tax

6-9-45.6-1Application 6-9-45.6-2"Historic hotel" 6-9-45.6-3"Person" 6-9-45.6-4Supplemental innkeeper's tax; rate; filing of returns 6-9-45.6-5Distribution 6-9-45.6-6Another innkeeper's tax application

IC 6-9-45.6-1Application Sec. 1. This chapter applies to a historic hotel regardless of whether the county in which the historic hotel is located imposes an innkeeper's tax on the same transactions under any other chapter of this article.

As added by P.L.255-2015, SEC.62.

IC 6-9-45.6-2"Historic hotel" Sec. 2. As used in this chapter, "historic hotel" has the meaning set forth in IC 4-33-2-11.1.

As added by P.L.255-2015, SEC.62.

IC 6-9-45.6-3"Person" Sec. 3. As used in this chapter, "person" has the meaning set forth in IC 6-2.5-1-3.

As added by P.L.255-2015, SEC.62.

IC 6-9-45.6-4Supplemental innkeeper's tax; rate; filing of returns Sec. 4. (a) A supplemental innkeeper's tax is levied on every person or entity engaged in the business of renting or furnishing, for periods of less than thirty (30) days, any room or rooms, lodgings, or accommodations in any historic hotel.

(b) The tax is imposed at the rate of two percent (2%) on the gross retail income derived after June 30, 2015, from lodging income only and is in addition to the state gross retail tax imposed under IC 6-2.5. The tax shall be imposed, paid, and collected in exactly the same manner as the state gross retail tax is imposed, paid, and collected under IC 6-2.5.

(c) All the provisions of IC 6-2.5 relating to rights, duties, liabilities, procedures, penalties, definitions, exemptions, and administration are applicable to the imposition and administration of the tax imposed under this section except to the extent those provisions are in conflict or inconsistent with the specific provisions of this chapter. The return to be filed for the payment of the tax under this section may be either a separate return or may be combined with the return filed for the payment of the state gross retail tax as the department of state revenue may determine.

As added by P.L.255-2015, SEC.62.

IC 6-9-45.6-5Distribution Sec. 5. The amounts received from a tax imposed under this chapter shall be distributed monthly by the state comptroller to the West Baden Springs historic hotel preservation and maintenance fund established by IC 36-7-11.5-11.

As added by P.L.255-2015, SEC.62. Amended by P.L.9-2024, SEC.257.

IC 6-9-45.6-6Another innkeeper's tax application Sec. 6. (a) As used in this section, "another innkeeper's tax" refers to an excise tax imposed under any law other than this chapter and levied in all of or any part of Orange County on persons or entities engaged in the business of renting or furnishing, for periods of less than thirty (30) days, any room or rooms, lodgings, or accommodations.

(b) Notwithstanding any other law, if the tax rate at which another innkeeper's tax is imposed is increased after December 31, 2014, above the rate in effect on January 1, 2015, the additional tax rate does not apply to transactions described in section 4 of this chapter.

As added by P.L.255-2015, SEC.62.

IC 6-9-46Chapter 46. Performing Arts Center Admissions Tax

6-9-46-1Applicability 6-9-46-2"Indoor performing arts center" 6-9-46-3Authorization to impose tax 6-9-46-4Rate 6-9-46-5Liability for tax; collection 6-9-46-6Remittance; reporting 6-9-46-7Distribution 6-9-46-8County performing arts center admissions tax fund 6-9-46-9Contractual arrangements 6-9-46-10Covenant