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

Indiana Statutes

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

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

(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 choos

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(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.

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