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Indiana Code — Title 6 (Taxation)

IC 6-9-25-1

Application of chapter

Official textiga.in.govlast amended

Sec. 1. (a) This chapter applies to a county having a population of more than forty-eight thousand (48,000) and less than fifty thousand (50,000).

(b) The county described in subsection (a) is unique because:

# (1)

governmental entities and nonprofit organizations in the county have successfully undertaken cooperative efforts to promote tourism and economic development; and

# (2)

several unique tourist attractions are located in the county, including:

# (A)

the Indiana basketball hall of fame;

# (B)

the Wilbur Wright birthplace memorial; and

# (C)

a historic gymnasium.

(c) The presence of these unique attractions in the county has:

(1) increased the number of visitors to the county;

(2) generated increased sales at restaurants and other retail establishments selling food in the county; and

# (3)

placed increased demands on all local governments for services needed to support tourism and economic development in the county.

(d) The use of food and beverage tax revenues arising in part from the presence of the attractions identified in subsection (b)(2) to support tourism and economic development in the county permits governmental units in the county to diversify the revenue sources for which local government improvements and services are funded.
As added by P.L.380-1987(ss), SEC.7. Amended by P.L.12-1992, SEC.52; P.L.158-2005,
SEC.1; P.L.119-2012, SEC.69; P.L.11-2023, SEC.28.

Amendment history

As added by P.L.380-1987(ss), SEC.7. Amended by P.L.12-1992, SEC.52; P.L.158-2005, SEC.1; P.L.119-2012, SEC.69; P.L.11-2023, SEC.28.

Source: view the official text

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Nearby sections (25 sections)
  1. 6-9-21-9 · Food and beverage tax receipts fund
  2. 6-9-21-10 · Expiration of chapter
  3. 6-9-24-1 · Application of chapter
  4. 6-9-24-2 · Definitions
  5. 6-9-24-3 · Ordinance imposing tax
  6. 6-9-24-4 · Taxable transactions; exemption
  7. 6-9-24-5 · Rate of tax
  8. 6-9-24-6 · Collection of tax; returns
  9. 6-9-24-7 · Payment of receipts to municipality
  10. 6-9-24-8 · Food and beverage tax receipts fund
  11. 6-9-24-9 · Repealed
  12. 6-9-24-10 · Expiration of chapter
  13. 6-9-25-1 · Application of chapter
  14. 6-9-25-1.5 · "Committee"
  15. 6-9-25-2 · Definitions
  16. 6-9-25-3 · Ordinance imposing food and beverage tax; adoption; certified
  17. 6-9-25-4 · Taxable transactions
  18. 6-9-25-5 · Tax rate
  19. 6-9-25-6 · Imposition, payment, and collection of tax; return
  20. 6-9-25-7 · Monthly payment of tax receipts to county treasurer
  21. 6-9-25-8 · Food and beverage tax receipts fund; establishment;
  22. 6-9-25-9 · Use of food and beverage tax money received before July 1,
  23. 6-9-25-9.5 · Use of food and beverage tax money; capital expenditures
  24. 6-9-25-10 · Repealed
  25. 6-9-25-10.5 · County food and beverage tax council; establishment;…
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