§ 6-9-29-1.5 — Effective date of ordinance to be specified; certified copy of ordinance; collection of tax

Indiana § 6-9-29-1.5

• Jurisdiction: Indiana
• Art. 9: INNKEEPER'S TAXES; OTHER LOCAL TAXES
• Ch. 29: Innkeeper's Tax Administration

Text

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.

Legislative History

As added by P.L.119-1998, SEC.20. Amended by P.L.122-2021, SEC.5; P.L.137-2022, SEC.91.