§ 6-9-31-2 — Adoption of ordinances to impose supplemental tax; imposition, payment, and collection of tax

(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.
(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 shall be paid
monthly to the county treasurer, and in the case of the admissions tax
and the supplemental auto rental excise tax, reported on forms
approved by 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 state comptroller.

Legislative History

As added by P.L.256-1997(ss), SEC.6. Amended by P.L.175-2018, SEC.22; P.L.9-2024, SEC.244; P.L.1-2025, SEC.108.