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Indiana Code Title 6. Taxation § 6-9-29-5

Current as of January 02, 2024 | Updated by Findlaw Staff

Sec. 5. (a) As used in this section, “commission” refers to the following:

(1) A board of managers established under:

(A) IC 6-9-1-2 (St. Joseph County);

(B) IC 6-9-3-1 (Floyd/Clark County);

(C) IC 6-9-6-2 (LaPorte County);

(D) IC 6-9-10-2 (Wayne County);  or

(E) IC 6-9-15-2 (Jefferson County).

(2) A capital improvement board of managers established under:

(A) IC 36-10-9-3 (Marion County);  or

(B) IC 36-10-8 (Allen County).

(3) A commission established under:

(A) IC 6-9-10.5-9 (White County);

(B) IC 6-9-18-5 (Uniform County Innkeeper's Tax);

(C) IC 6-9-19-5 (Elkhart County);

(D) IC 6-9-32-5 (Jackson County);  or

(E) IC 6-9-37-5 (Hendricks County).

(4) A convention and visitor bureau:

(A) established under IC 6-9-2-3 (Lake County);  or

(B) designated as a grant recipient under IC 6-9-9-3(c) (Allen County).

(5) A convention and visitor commission established under:

(A) IC 6-9-2.5-2 (Vanderburgh County);

(B) IC 6-9-4-2 (Monroe County);

(C) IC 6-9-7-2 (Tippecanoe County);

(D) IC 6-9-11-2 (Vigo County);

(E) IC 6-9-14-2 (Brown County);  or

(F) IC 6-9-17-5 (Madison County).

(6) Any other similar entity that is authorized to administer funds received from an innkeeper's tax imposed under this article.

(b) Each month, the department of state revenue shall also provide summary data of the amount of the county's innkeeper's tax collections to the commission established for that county.

(c) This subsection applies only to a county that has adopted an ordinance requiring the payment of the innkeeper's tax to the county treasurer instead of the department of state revenue.  The county treasurer shall determine and report to the department of state revenue before March 1 of each year the amount of innkeeper's tax collected in the county in the preceding calendar year.  Not later than April 1 of each year, the department of state revenue shall provide summary data of the total amount of the county's innkeeper's tax collected in the preceding calendar year to the commission established for that county.

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Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-9-29-5 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-9-29-5/

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