Indiana Code — Title 6 (Taxation)
IC 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.
Amendment history
As added by P.L.119-1998, SEC.20. Amended by P.L.122-2021, SEC.5; P.L.137-2022, SEC.91.
Source: view the official text
Nearby sections (25 sections)
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- 6-9-28-1 · Application of chapter
- 6-9-28-2 · Ordinance imposing tax
- 6-9-28-3 · Amount of tax
- 6-9-28-4 · Liability; collection
- 6-9-28-5 · Remittance; return
- 6-9-28-6 · Payment to county by warrant
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- 6-9-29-1 · Application of chapter
- 6-9-29-1.2 · Application to rooms, lodgings, or other accommodations in…
- 6-9-29-1.5 · Effective date of ordinance to be specified; certified…
- 6-9-29-2 · Liability; penalty for failure to remit tax
- 6-9-29-3 · Rights and powers of county treasurer; standard return form
- 6-9-29-4 · Summary data to be provided by department of state revenue
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- 6-9-29-7 · Agreement to furnish county treasurer with tax collection
- 6-9-29-8 · "Innkeeper's tax fund"; restrictions
- 6-9-29.5-1 · Application of chapter
- 6-9-29.5-2 · Requirement for marketplace facilitator to collect and…
- 6-9-29.5-3 · Liability for payment of the tax; offense; provide…
- 6-9-29.5-4 · Requirement to send certified copy of ordinance to the
- 6-9-29.5-5 · "Food and beverage tax fund"; restrictions