§ 36-7-31.5-9 — Development of geographic information system codes; taxpayer reporting

Indiana § 36-7-31.5-9

• Jurisdiction: Indiana
• Title 36: LOCAL GOVERNMENT
• Art. 7: PLANNING AND DEVELOPMENT
• Ch. 31.5: Additional Professional Sports Development Area in

Text

(a) When the commission adopts an
allocation provision, the commission shall, in cooperation with the
department and the Indiana office of technology, develop geographic
information system (GIS) codes for the properties in the tax area, in
accordance with guidelines issued by the department. The commission
shall provide the department with any information necessary for the
department to use GIS codes and data to collect covered taxes in the tax
area. The commission shall update the information provided to the
department and the Indiana office of technology before July 1 of each
year.
(b) Taxpayers operating in the tax area shall report monthly, in the
manner and in the form prescribed by the department, information that
the department determines necessary to calculate the salary, wages,
bonuses, and other compensation:
(1) that are:
(A) paid during a taxable year to a professional athlete for
professional athletic services;
(B) taxable in Indiana; and
(C) earned in the tax area; or
(2) that are:
(A) paid during a taxable year to a taxpayer other than a
professional athlete for professional athletic services; and
(B) earned in the tax area.
(c) A taxpayer operating in the tax area that files a consolidated tax
return with the department shall also file monthly an informational
return with the department for each business location of the taxpayer
within the tax area.
(d) Taxpayers operating in the tax area shall report monthly, in the
manner and in the form prescribed by the department, information that
the department determines necessary to calculate withholdings required
by IC 6-3-4-8.
(e) Taxpayers operating in the tax area shall report monthly, in the
manner and in the form prescribed by the department, information that
the department determines necessary to calculate state gross retail taxes
imposed under IC 6-2.5-2-1.
(f) If a taxpayer fails to report the information required by this
section or file an informational return required by this section, the
department shall use the best information available in calculating the
amount of covered taxes attributable to a taxable event in a tax area or
covered taxes from income earned in a tax area or by individuals living
in the tax area.

Legislative History

As added by P.L.109-2019, SEC.16.