§ 6-9-39-5 — Collection; designation of collection method by ordinance

Indiana § 6-9-39-5

• Jurisdiction: Indiana
• Art. 9: INNKEEPER'S TAXES; OTHER LOCAL TAXES
• Ch. 39: County Option Dog Tax

Text

(a) The fiscal body of a county may collect a
county option dog tax imposed under section 3 of this chapter by any
combination of the following methods:
(1) By designating one (1) or more persons in the county to
collect the tax.
(2) By requiring a person who harbors or keeps a taxable dog to
submit a complete and accurate county option dog tax return.
(3) By a method other than a method described in subdivision (1)
or (2) as determined by the fiscal body of the county.
(b) A designee under subsection (a)(1) may retain a fee from the tax
collected for each taxable dog in an amount determined by the fiscal
body not to exceed seventy-five cents ($0.75). A designee shall remit
the balance of the money collected to the county treasurer by the tenth
day of each month.
(c) If a fiscal body chooses to collect a county option dog tax
imposed under section 3 of this chapter by requiring the submission of
a county option dog tax return under subsection (a), the county
treasurer may include a county option dog tax return form with every
property tax statement that is mailed to a person under IC 6-1.1-22-8.1(a)(1).
(d) The department of local government finance shall prescribe a
county option dog tax return form that a county may use for the
reporting of county option dog tax liability.

Legislative History

As added by P.L.162-2006, SEC.36. Amended by P.L.3-2008, SEC.67; P.L.87-2009, SEC.15.