Indiana Statutes
§ 6-9-2.5-1.1 — Definitions
Indiana § 6-9-2.5-1.1
JurisdictionIndiana
Art. 9INNKEEPER'S TAXES; OTHER LOCAL TAXES
Ch. 2.5Vanderburgh County Innkeeper's Tax
This text of Indiana § 6-9-2.5-1.1 (Definitions) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ind. Code § 6-9-2.5-1.1 (2026).
Text
1. The following definitions apply throughout this chapter:
(1)"County" refers to the county specified in section 1 of this
chapter.
(2)"New business" means a business entity, organization, or
association that:
(A)reasonably establishes an intent to have at least two
hundred (200) patrons to rent rooms, lodgings, or
accommodations for periods of less than thirty (30) days in any
commercial hotel, motel, inn, tourist camp, or tourist cabin that
is located in the county; and
(B)has not received a financial incentive from the county
during the immediately preceding five (5) calendar years.
(3)"Operating expenses" means expenses incurred in the ordinary
course of business operations. The term does not include
expenditures:
(A)for constructing, repairing, or maintaining public streets or
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Legislative History
As added by P.L.290-2019, SEC.2.
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-9-2.5-1.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-9-2.5-1.1.