Indiana § 6-9-35-11 Collection and payment; returns

Indiana Statutes

§ 6-9-35-11 — Collection and payment; returns

Indiana·Art. 9 INNKEEPER'S TAXES; OTHER LOCAL TAXES·Ch. 35 Stadium and Convention Building Food and Beverage

The county fiscal body may adopt an
ordinance requiring that any tax imposed under this chapter be reported
on forms approved by the county treasurer and that the tax 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, and the county treasurer
is responsible for collecting the tax and enforcing any of the provisions
of IC 6-2.5 with respect to the tax. If such an ordinance is not adopted,
the tax shall be imposed, paid, and collected in the same manner that
the state gross retail tax is imposed, paid, and collected under IC 6-2.5.
However, the return to be filed for the payment of the taxes may be
made on separate returns or may be combined wit

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The county fiscal body may adopt an
ordinance requiring that any tax imposed under this chapter be reported
on forms approved by the county treasurer and that the tax 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, and the county treasurer
is responsible for collecting the tax and enforcing any of the provisions
of IC 6-2.5 with respect to the tax. If such an ordinance is not adopted,
the tax shall be imposed, paid, and collected in the same manner that
the state gross retail tax is imposed, paid, and collected under IC 6-2.5.
However, the return to be filed for the payment of the taxes may be
made on separate returns or may be combined with the return filed for
the payment of the state gross retail tax, as prescribed by the
department of state revenue.

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