§ 6-9-41-9 — Payment of tax to county treasurer

Indiana § 6-9-41-9

• Jurisdiction: Indiana
• Art. 9: INNKEEPER'S TAXES; OTHER LOCAL TAXES
• Ch. 41: Monroe County Food and Beverage Tax

Text

(a) The county fiscal body may adopt an
ordinance to require that the tax imposed under section 5 of this
chapter be reported on forms approved by the county treasurer and that
the tax be paid monthly to the county treasurer. If an ordinance is
adopted under this subsection, the tax shall be paid to the county
treasurer not more than twenty (20) days after the end of the month in
which the tax is collected. If an ordinance is not adopted under this
subsection, 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.
(b) If an ordinance is adopted under this section, all of the
provisions of IC 6-2.5 relating to rights, duties, liabilities, procedures,
penalties, definitions, exemptions, and administration apply to the
imposition and administration of the tax imposed under section 5 of
this chapter, except to the extent those provisions are in conflict or
inconsistent with the specific provisions of this chapter or the
requirements of the county treasurer.
(c) For purposes of this chapter, the terms "person" and "gross retail
income" have the same meaning in this section as set forth in IC 6-2.5,
except that "person" does not include state supported educational
institutions. 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 a separate return or may be combined with the return filed for the
payment of the state gross retail tax as the department of state revenue
may by rule determine.

Legislative History

As added by P.L.176-2009, SEC.21.