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Indiana General Assembly > Session > 1997 Special Session 1 > Enroll Bill 4 - Marion County economic development Enroll Bill 4 - Marion County economic development

First Regular Session 110th General Assembly (1997)


PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in this style type.
Additions: Whenever a new statutory provision is being enacted (or a new constitutional provision adopted), the text of the new provision will appear in this style type. Also, the word NEW will appear in that style type in the introductory clause of each SECTION that adds a new provision to the Indiana Code or the Indiana Constitution.
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SENATE ENROLLED ACT No. 4 (ss)
     AN ACT to amend the Indiana Code concerning taxation.

Be it enacted by the General Assembly of the State of Indiana:


SOURCE: IC 6-6-9.7; (97)LS8021.1. -->

    SECTION 1. IC 6-6-9.7 IS ADDED TO THE INDIANA CODE AS A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]:
     Chapter 9.7. Marion County Supplemental Auto Rental Excise Tax
    Sec. 1. As used in this chapter, "department" refers to the department of state revenue.
    Sec. 2. As used in this chapter, "gross retail income" has the meaning set forth in IC 6-2.5-1-5 , except that the term does not include taxes imposed under IC 6-2.5.
    Sec. 3. As used in this chapter, "passenger motor vehicle" has the meaning set forth in IC 9-13-2-123 (a).
    Sec. 4. As used in this chapter, "person" has the meaning set forth in IC 6-2.5-1-3.
    Sec. 5. As used in this chapter, "retail merchant" has the meaning set forth in IC 6-2.5-1-8.     Sec. 6. As used in this chapter, "truck" has the meaning set forth in IC 9-13-2-188 (a).
    Sec. 7. (a)The city-county council of a county that contains a consolidated city may adopt an ordinance to impose an excise tax, known as the county supplemental auto rental excise tax, upon the rental of passenger motor vehicles and trucks in the county for periods of less than thirty (30) days. The ordinance must specify that the tax expires December 31, 2027.
    (b) The county supplemental auto rental excise tax that may be imposed upon the rental of a passenger motor vehicle or truck equals two percent (2%) of the gross retail income received by the retail merchant for the rental.
    (c) If a city-county council adopts an ordinance under subsection (a), the city-county council shall immediately send a certified copy of the ordinance to the commissioner of the department of state revenue.
    (d) If a city-county council adopts an ordinance under subsection (a) prior to June 1, the county supplemental auto rental excise tax applies to auto rentals after June 30 of the year in which the ordinance is adopted. If the city-county council adopts an ordinance under subsection (a) on or after June 1, the county supplemental auto rental excise tax applies to auto rentals after the last day of the month in which the ordinance is adopted.
    Sec. 8. (a) The rental of a truck is exempt from the county supplemental auto rental excise tax if the declared gross weight of the rented truck exceeds eleven thousand (11,000) pounds.
    (b) The rental of a passenger motor vehicle or truck by a funeral director licensed under IC 25-15 is exempt from the county supplemental auto rental excise tax if the rental is part of the services provided by the director for a funeral.
    (c) The temporary rental of a passenger motor vehicle or truck is exempt from the county supplemental auto rental excise tax if the rental is:
        (1) made or reimbursed under
a contract or agreement between a provider and person given for consideration over and above the lease or purchase price of a motor vehicle that undertakes to perform or provide repair or replacement service, or indemnification for that service, for the operational or structural failure of a motor vehicle due to a defect in materials or skill of work or normal wear and tear;
        (2) made or reimbursed under a contract for mechanical breakdown insurance;

         (3) made or reimbursed under a contract for automobile collision insurance or automobile comprehensive insurance that covers the temporary lease of a vehicle to the person after the person's vehicle is damaged or destroyed in a collision; or
        (4) otherwise provided to a person as a replacement vehicle:
            (A) while the person's vehicle is repaired or serviced due to a defect in materials or skill of work, normal wear and tear, or other damage; or
            (B) until the person permanently replaces a vehicle that has been destroyed.
    Sec. 9. The person that rents a passenger motor vehicle or truck is liable for the county supplemental auto rental excise tax. The person shall pay the tax to the retail merchant as a separate amount added to the consideration for the rental. The retail merchant shall collect the tax as an agent for the state.
    Sec. 10. (a) Except as otherwise provided in this section, the county supplemental auto rental excise 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.
    (b) Each retail merchant filing a return for the auto rental excise tax shall indicate in the return:
        (1) all locations in the county containing a consolidated city where the retail merchant collected county supplemental auto rental excise taxes; and
        (2) the amount of auto rental excise taxes collected at each location.
    (c) The return to be filed for the payment of the county supplemental auto rental excise tax may be a separate return, combined with the return filed for the payment of the auto rental excise tax under IC 6-6-9 , or may be combined with the return filed for the payment of the state gross retail tax, as prescribed by the department.
    Sec. 11. (a) All revenues collected from the county supplemental auto rental excise tax shall be deposited in a special account of the state general fund called the county supplemental auto rental excise tax account.
    (b) On or before the twentieth day of each month, all amounts held in the county supplemental auto rental excise tax account shall be distributed to the capital improvement board of managers operating in a consolidated city.
    (c) The amount to be distributed to the capital improvement board of managers operating in a consolidated city equals the total county supplemental auto rental excise taxes that were initially imposed and collected from within the county in which the consolidated city is located. The department shall notify the county auditor of the amount of taxes to be distributed to the board.
    (d) All distributions from the county supplemental auto rental excise tax account shall be made by warrants issued by the auditor of state to the treasurer of state ordering those payments to the capital improvement board of managers operating in a consolidated city.
    Sec. 12. This chapter expires January 1, 2028.

SOURCE: IC 6-9-8-3; (97)LS8021.2. -->

    SECTION 2. IC 6-9-8-3 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 3. (a) Except as provided in subsection (b), the tax imposed by section 2 of this chapter shall be at the rate of :
         (1) before January 1, 2028, five percent (5%) on the gross income derived from lodging income only, if the fiscal body does not adopt an ordinance under subsection (b), and six percent (6%) if the fiscal body adopts an ordinance under subsection (b); and
        (2) after December 31, 2027, five percent (5%).

     (b) In any year subsequent to the initial year in which a tax is imposed under section 2 of this chapter, the fiscal body may, by ordinance adopted by at least two-thirds (2/3) of the members elected to the fiscal body, increase the tax imposed by section 2 of this chapter from five percent (5%) to six percent (6%). The ordinance must specify that the increase in the tax authorized under this subsection expires January 1, 2028.
    (c) The amount collected from an increase adopted under subsection (b) shall be transferred to the capital improvement board of managers established by IC 36-10-9-3. The board shall deposit the revenues received under this subsection in a special fund. Money in the special fund may be used only for the payment of obligations incurred to expand a convention center, including:
        (1) principal and interest on bonds issued to finance or refinance the expansion of a convention center; and
        (2) lease agreements entered into to expand a convention center.

SOURCE: IC 6-9-13-1; (97)LS8021.3. -->

    SECTION 3. IC 6-9-13-1 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 1. (a) Except as provided in subsection (b), after January 1 but before June 1 of any year, the city-county council of a county that contains a consolidated first class city may adopt an ordinance to impose an excise tax, known as the county admissions tax, for the privilege of attending, before January 1, 2028, any event and, after December 31, 2027, any professional sporting event held in a facility financed in whole or in part by bonds or notes issued under IC 18-4-17 (before its repeal on September 1, 1981), or IC 36-10-9 , or IC 36-10-9.1.
    (b) The excise tax imposed under subsection (a) does not apply to the following:
         (1) An event sponsored by an educational institution or an association representing an educational institution.
        (2) An event sponsored by a religious organization.
        (3) An event sponsored by an organization that is considered a charitable organization by the Internal Revenue Service for federal tax purposes.

    (b) (c) If a city-county council adopts an ordinance under subsection (a), it shall immediately send a certified copy of the ordinance to the commissioner of the department of state revenue.
    (c) (d) If a city-county council adopts an ordinance under subsection (a) prior to June 1, the county admissions tax applies to admission charges collected after June 30 of the year in which the ordinance is adopted. If the city-county council adopts an ordinance under subsection (a) on or after June 1, the county admissions tax applies to admission charges collected after the last day of the month in which the ordinance is adopted.
SOURCE: IC 6-9-13-2; (97)LS8021.4. -->

    SECTION 4. IC 6-9-13-2 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 2. The county admissions tax equals five percent (5%) of the price for admission to any professional sporting event described in section 1(a) 1 of this chapter.
SOURCE: IC 6-9-13-3; (97)LS8021.5. -->

    SECTION 5. IC 6-9-13-3 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 3. (a) Each person who pays a price for admission to any professional sporting event described in section 1(a) of this chapter is liable for the tax imposed under this chapter.
    (b) The person who collects the price for admission shall also collect the county admissions tax imposed with respect to the price for admission. The person shall collect the tax at the same time the price for admission is paid, regardless of whether the price paid is for a single admission, for season tickets, or for any other admission arrangement. In addition, the person shall collect the tax as an agent of the state and the county in which the facility described in section 1(a) 1 of this chapter is located.
SOURCE: IC 6-9-31; (97)LS8021.6. -->

    SECTION 6. IC 6-9-31 IS ADDED TO THE INDIANA CODE AS A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE JULY 1, 1997]:
    Chapter 31. Capital Improvement Board Revenue Replacement Supplemental Tax
    Sec. 1. This chapter applies to each county having a consolidated city.
    Sec. 2. (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 ; and
        (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 be reported on forms approved by the county treasurer and that the tax shall 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. 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 auditor of state.
    Sec. 3. The tax imposed by section 2 of this chapter must be at a rate of not more than one percent (1%) on any one (1) or combination of the following:
        (1) The gross income derived from lodging income subject to the innkeeper's tax under IC 6-9-8.
        (2) The admission price paid for admissions that are subject to the admissions tax under IC 6-9-13.
        (3) The gross retail income received by the merchant for a rental that is subject to the supplemental auto rental excise tax under IC 6-6-9.7.
SOURCE: ; (97)LS8021.7. -->

    SECTION 7. An emergency is declared for this act.