CHAPTER 31. CAPITAL IMPROVEMENT BOARD REVENUE REPLACEMENT SUPPLEMENTAL TAX
IC 6-9-31
Chapter 31. Capital Improvement Board Revenue Replacement
Supplemental Tax
IC 6-9-31-1
Applicability of chapter
Sec. 1. This chapter applies to each county having a consolidated
city.
As added by P.L.256-1997(ss), SEC.6.
IC 6-9-31-2
Adoption of ordinances to impose supplemental tax; imposition,
payment, and collection of tax
Sec. 2. (a) After January 1, but before June 1, the city-county
council may adopt an ordinance to impose a supplemental tax, known
as the capital improvement board revenue replacement supplemental
tax, only for the purpose of replacing revenue lost as a result of the
withdrawal by the consolidated city or the capital improvement board
from a contract providing another entity with the right to name a
facility owned by the capital improvement board under IC 36-10-9,
the county convention and recreational facilities authority under
IC 36-10-9.1, or the consolidated city, in response to the entity
displacing at least:
(1) four hundred (400) jobs in the consolidated city; or
(2) one thousand (1,000) jobs within the state;
to another country, if the city-county council determines the revenue
must be replaced.
(b) The city-county council may adopt an ordinance to impose a
supplemental tax on any one (1) or all of the following:
(1) the innkeeper's tax under IC 6-9-8;
(2) the admissions tax under IC 6-9-13; and
(3) the supplemental auto rental excise tax under IC 6-6-9.7.
(c) The revenue replacement supplemental tax is in addition to the
state gross retail tax and use tax imposed by IC 6-2.5. The county
fiscal body may adopt an ordinance to require that the tax be reported
on forms approved by the county treasurer and that the tax shall be
paid monthly to the county treasurer. If such an ordinance is adopted,
the tax shall be paid to the county treasurer not more than twenty
(20) days after the end of the month the tax is collected. If such an
ordinance is not adopted, 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.
(d) All of the provisions of IC 6-2.5 relating to rights, duties,
liabilities, procedures, penalties, definitions, and administration shall
be applicable to the imposition and administration of the tax imposed
by this section except to the extent these provisions are in conflict or
inconsistent with the specific provisions of this chapter or the
requirements of the county treasurer. Specifically, and not in
limitation of the preceding sentence, "person" and "gross income"
have the same meaning in this section as the terms have in IC 6-2.5.
(e) If the tax is paid to the department of state revenue, the returns
to be filed for the payment of the tax under this section may be either
by separate return or combined with the return filed for the payment
of the state gross retail tax as the department of state revenue may
determine by rule.
(f) If the tax is paid to the department of state revenue, the
amounts received from this tax shall be paid monthly by the treasurer
of state to the treasurer of the capital improvement board of
managers of the county upon warrants issued by the auditor of state.
As added by P.L.256-1997(ss), SEC.6.
IC 6-9-31-3
Rate of tax
Sec. 3. The tax imposed by section 2 of this chapter must be at a
rate of not more than one percent (1%) on any one (1) or
combination of the following:
(1) The gross income derived from lodging income subject to
the innkeeper's tax under IC 6-9-8.
(2) The admission price paid for admissions that are subject to
the admissions tax under IC 6-9-13.
(3) The gross retail income received by the merchant for a
rental that is subject to the supplemental auto rental excise tax
under IC 6-6-9.7.
As added by P.L.256-1997(ss), SEC.6.