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Indiana Code — Title 6 (Taxation)

IC 6-9-2.5-1.1

Definitions

Official textiga.in.govlast amended

Sec. 1.1. The following definitions apply throughout this chapter:

# (1)

"County" refers to the county specified in section 1 of this chapter.

# (2)

"New business" means a business entity, organization, or association that:

# (A)

reasonably establishes an intent to have at least two hundred (200) patrons to rent rooms, lodgings, or accommodations for periods of less than thirty (30) days in any commercial hotel, motel, inn, tourist camp, or tourist cabin that is located in the county; and

# (B)

has not received a financial incentive from the county during the immediately preceding five (5) calendar years.

# (3)

"Operating expenses" means expenses incurred in the ordinary course of business operations. The term does not include expenditures:

# (A)

for constructing, repairing, or maintaining public streets or sidewalks; or

# (B)

for a person (as defined in IC 6-2.5-1-3) or a governmental entity to provide security for a convention held at a convention center in the county.
As added by P.L.290-2019, SEC.2.

Amendment history

As added by P.L.290-2019, SEC.2.

Source: view the official text

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Nearby sections (25 sections)
  1. 6-9-2-4.7 · Issuance of bonds; negotiation and sale; leases
  2. 6-9-2-4.9 · State covenant on bond payments
  3. 6-9-2-5 · Violations
  4. 6-9-2-5.5 · Public purpose of visitor center
  5. 6-9-2-6 · Repealed
  6. 6-9-2-7 · Repealed
  7. 6-9-2-8 · Repealed
  8. 6-9-2-9 · Annual report regarding disposition of money collected;
  9. 6-9-2-10 · Insurance benefits for convention and visitors bureau
  10. 6-9-2-10.3 · Legalization of certain actions relating to insurance…
  11. 6-9-2-11 · Bureau treated as a political subdivision for certain…
  12. 6-9-2.5-1 · Application of chapter
  13. 6-9-2.5-1.1 · Definitions
  14. 6-9-2.5-2 · Convention and visitor commission; creation
  15. 6-9-2.5-3 · Powers and duties of commission
  16. 6-9-2.5-4 · Expenses of commission; budget; expenditures
  17. 6-9-2.5-5 · Report by not-for-profit corporations receiving funds…
  18. 6-9-2.5-6 · Tax on lodgings authorized; rate; collection
  19. 6-9-2.5-7 · Convention and visitor promotion fund
  20. 6-9-2.5-7.5 · Tourism capital improvement fund
  21. 6-9-2.5-7.7 · Convention center operating, capital improvement, and
  22. 6-9-2.5-8 · Unauthorized transfer and use of funds; offenses
  23. 6-9-2.5-9 · Buildings for public use
  24. 6-9-3-1 · Special funds board of managers; creation; members;
  25. 6-9-3-2 · Organizational meeting; election of officers; bylaws, rules,…
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