YES:
MR. SPEAKER:
Your Committee on Ways and Means , to which was referred House Bill 1067 ,
has had the same under consideration and begs leave to report the same back to the House with
the recommendation that said bill be amended as follows:
Delete everything after the enacting clause and insert the following:
of one-fourth of one percent (0.25%) on their adjusted gross income.
If the county council elects to decrease the county adjusted gross
income tax, the county council may decrease the county adjusted gross
income tax rate in increments of one-tenth of one percent (0.1%).
(c) To impose the county adjusted gross income tax, the county
council must, after January 1 but before April 1 of a year, adopt an
ordinance. The ordinance must substantially state the following:
"The ________ County Council imposes the county adjusted
gross income tax on the county taxpayers of ________ County.
The county adjusted gross income tax is imposed at a rate of
_____ percent (_____%) on the resident county taxpayers of the
county and one-fourth of one percent (0.25%) on the nonresident
county taxpayers of the county. This tax takes effect July 1 of this
year.".
(d) Any ordinance adopted under this section takes effect July 1 of
the year the ordinance is adopted.
(e) The auditor of a county shall record all votes taken on
ordinances presented for a vote under the authority of this section and
immediately send a certified copy of the results to the department by
certified mail.
(f) If the county adjusted gross income tax had previously been
adopted by a county under
IC 6-3.5-1
(before its repeal on March 15,
1983) and that tax was in effect at the time of the enactment of this
chapter, then the county adjusted gross income tax continues in that
county at the rates in effect at the time of enactment until the rates are
modified or the tax is rescinded in the manner prescribed by this
chapter. If a county's adjusted gross income tax is continued under this
subsection, then the tax shall be treated as if it had been imposed under
this chapter and is subject to rescission or reduction as authorized in
this chapter.
construct, improve, or renovate the county jail and related
buildings and parking facilities, including costs related to the
demolition of existing buildings and the acquisition of land.
(c) Notwithstanding section 2 of this chapter, if the county
council adopts an ordinance under subsection (b), the county
council may impose the county adjusted gross income tax at a rate
of one and twenty-five hundredths percent (1.25%) on adjusted
gross income. However, a county may impose the county adjusted
gross income tax at a rate of one and twenty-five hundredths
percent (1.25%) only until the later of:
(1) the time the construction, improvement, or renovation
under subsection (b) is completed; or
(2) the time any bonds issued or loans obtained to finance the
construction, improvement, or renovation under subsection
(b) are paid.
After the county has imposed the county adjusted gross income tax
at a rate of one and twenty-five hundredths percent (1.25%) for the
period allowed by this subsection, the rate is reduced to one
percent (1%). If the county council imposes the county adjusted
gross income tax at a rate of one and twenty-five hundredths
percent (1.25%), the county council may decrease the rate or
rescind the tax in the manner provided under this chapter.
(d) If a county imposes the county adjusted gross income tax at
a rate of one and twenty-five hundredths percent (1.25%) under
this section, the revenue derived from a tax rate of twenty-five
hundredths percent (0.25%) on adjusted gross income:
(1) shall be paid to the county treasurer;
(2) may be used only for the purposes described in subsection
(b);
(3) may not be considered by the state board of tax
commissioners in determining the county's maximum
permissible property tax levy limit under
IC 6-1.1-18.5
; and
(4) may be pledged by the county council to pay bonds issued
or loans obtained by the county for the purposes described in
subsection (b).
(e) A pledge under subsection (d):
(1) applies only to bonds, loans, lease payments, or obligations
that are issued, obtained, or incurred after the date the
additional tax rate of twenty-five hundredths percent (0.25%)
on adjusted gross income is imposed under this section; and
(2) is enforceable under
IC 5-1-14-4.
(f) With respect to obligations for which a pledge has been made
under subsection (d), the general assembly covenants with the
holders of the obligations that this chapter will not be repealed or
amended in a manner that will adversely affect the imposition or
collection of the additional tax rate of twenty-five hundredths
percent (0.25%) on adjusted gross income tax imposed under this
section if the payment of any of the obligations is outstanding.
distribution received by a county treasurer shall, in the manner
prescribed in this section, be allocated, distributed, and used by the
civil taxing units and school corporations of the county as certified
shares and property tax replacement credits.
(b) Before August 2 of each calendar year, each county auditor shall
determine the part of the certified distribution for the next succeeding
calendar year that will be allocated as property tax replacement credits
and the part that will be allocated as certified shares. The percentage
of a certified distribution that will be allocated as property tax
replacement credits or as certified shares depends upon the county
adjusted gross income tax rate for resident county taxpayers in effect
on August 1 of the calendar year that precedes the year in which the
certified distribution will be received. The percentages are set forth in
the following table:
PROPERTY
COUNTY
TAX
ADJUSTED GROSS
REPLACEMENT
CERTIFIED
INCOME TAX RATE
CREDITS
SHARES
0.5%
50%
50%
0.75%
33 1/3%
66 2/3%
1%
25%
75%
(c) The part of a certified distribution that constitutes property tax
replacement credits shall be distributed as provided under sections 12,
13, and 14 of this chapter.
(d) The part of a certified distribution that constitutes certified
shares shall be distributed as provided by section 15 of this chapter.
whichever acts first, for a county not covered by subdivision (1)
or (2).
To impose the county economic development income tax, a county
income tax council shall use the procedures set forth in
IC 6-3.5-6
concerning the imposition of the county option income tax.
(b) Except as provided in subsections (c) and (g), the county
economic development income tax may be imposed at a rate of:
(1) one-tenth percent (0.1%);
(2) two-tenths percent (0.2%);
(3) twenty-five hundredths percent (0.25%);
(4) three-tenths percent (0.3%);
(5) thirty-five hundredths percent (0.35%);
(6) four-tenths percent (0.4%);
(7) forty-five hundredths percent (0.45%); or
(8) five-tenths percent (0.5%);
on the adjusted gross income of county taxpayers.
(c) Except as provided in subsection (h), or (i), or (j), the county
economic development income tax rate plus the county adjusted gross
income tax rate, if any, that are in effect on January 1 of a year may not
exceed one and twenty-five hundredths percent (1.25%). Except as
provided in subsection (g), the county economic development tax rate
plus the county option income tax rate, if any, that are in effect on
January 1 of a year may not exceed one percent (1%).
(d) To impose the county economic development income tax, the
appropriate body must, after January 1 but before April 1 of a year,
adopt an ordinance. The ordinance must substantially state the
following:
"The ________ County _________ imposes the county economic
development income tax on the county taxpayers of _________
County. The county economic development income tax is imposed at
a rate of _________ percent (____%) on the county taxpayers of the
county. This tax takes effect July 1 of this year.".
(e) Any ordinance adopted under this section takes effect July 1 of
the year the ordinance is adopted.
(f) The auditor of a county shall record all votes taken on ordinances
presented for a vote under the authority of this section and immediately
send a certified copy of the results to the department by certified mail.
(g) This subsection applies to a county having a population of more
than one hundred twenty-nine thousand (129,000) but less than one
hundred thirty thousand six hundred (130,600). In addition to the rates
permitted by subsection (b), the:
(1) county economic development income tax may be imposed at
a rate of:
(A) fifteen-hundredths percent (0.15%);
(B) two-tenths percent (0.2%); or
(C) twenty-five hundredths percent (0.25%); and
(2) county economic development income tax rate plus the county
option income tax rate that are in effect on January 1 of a year
may equal up to one and twenty-five hundredths percent (1.25%);
if the county income tax council makes a determination to impose rates
under this subsection and section 22 of this chapter.
(h) For a county having a population of more than thirty-seven
thousand (37,000) but less than thirty-seven thousand eight hundred
(37,800), the county economic development income tax rate plus the
county adjusted gross income tax rate that are in effect on January 1 of
a year may not exceed one and thirty-five hundredths percent (1.35%)
if the county has imposed the county adjusted gross income tax at a rate
of one and one-tenth percent (1.1%) under
IC 6-3.5-1.1-2.5.
(i) For a county having a population of more than twelve thousand
six hundred (12,600) but less than thirteen thousand (13,000), the
county economic development income tax rate plus the county adjusted
gross income tax rate that are in effect on January 1 of a year may not
exceed one and fifty-five hundredths percent (1.55%).
(j) For a county having a population of more than sixty-eight
thousand (68,000) but less than seventy-three thousand (73,000),
the county economic development income tax rate plus the county
adjusted gross income tax rate that are in effect on January 1 of a
year may not exceed one and five-tenths percent (1.5%).
SECTION 6.
IC 6-9-34
IS ADDED TO THE INDIANA CODE AS
A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2000]:
Chapter 34. Crawford County Innkeeper's Tax
Sec. 1. (a) This chapter applies to a county having a population
of more than nine thousand five hundred (9,500) but less than ten
thousand (10,000) that adopted an innkeeper's tax under
IC 6-9-18
before July 1, 2000.
(b) The:
(1) convention, visitor, and tourism promotion fund;
(2) convention and visitor commission;
(3) innkeeper's tax rate; and
(4) tax collection procedures;
established under
IC 6-9-18
before July 1, 2000, remain in effect
and govern the county's innkeeper's tax until an ordinance to
impose the tax under this chapter is adopted by the county fiscal
body.
(c) A member of the convention and visitor commission
established by the county under
IC 6-9-18
before July 1, 2000, shall
serve a full term of office. If a vacancy occurs, the appointing
authority shall appoint a qualified replacement as provided under
this chapter. The appointing authority shall make other subsequent
appointments to the commission as provided under this chapter.
Sec. 2. As used in this chapter, "executive" has the meaning set
forth in
IC 36-1-2-5.
Sec. 3. As used in this chapter, "fiscal body" has the meaning set
forth in
IC 36-1-2-6.
Sec. 4. As used in this chapter, "gross retail income" has the
meaning set forth in
IC 6-2.5-1-5.
Sec. 5. As used in this chapter, "person" has the meaning set
forth in
IC 6-2.5-1-3.
Sec. 6. (a) The fiscal body of a county may levy a tax on every
person engaged in the business of renting or furnishing, for periods
of less than thirty (30) days, any room or rooms, lodgings, or
accommodations in any:
(1) hotel;
(2) motel;
(3) boat motel;
(4) inn;
(5) college or university memorial union;
(6) college or university residence hall or dormitory;
(7) tourist cabin; or
(8) private campsite or private campground;
located in the county.
(b) The tax does not apply to gross income received in a
transaction in which:
(1) a student rents lodgings in a college or university residence
hall while that student participates in a course of study for
which the student receives college credit from a college or
university located in the county; or
(2) a person rents a room, lodging, or accommodations for a
period of thirty (30) days or more.
(c) The tax may not exceed the rate of five percent (5%) on the
gross retail income derived from lodging income only and is in
addition to the state gross retail tax imposed under IC 6-2.5.
(d) 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 in which 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.
(e) All of the provisions of IC 6-2.5 relating to rights, duties,
liabilities, procedures, penalties, definitions, exemptions, and
administration are applicable to the imposition and administration
of the tax imposed under this section except to the extent those
provisions are in conflict or are inconsistent with the specific
provisions of this chapter or the requirements of the county
treasurer. If the tax is paid to the department of state revenue, the
return 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.
(f) If the tax is paid to the department of state revenue, the
amounts received from the tax imposed under this section shall be
paid monthly by the treasurer of state to the county treasurer upon
warrants issued by the auditor of state.
Sec. 7. (a) If a tax is levied under section 6 of this chapter, the
county treasurer shall establish a convention, visitor, and tourism
promotion fund. The county treasurer shall deposit in this fund all
amounts the county treasurer receives under that section.
(b) In a county in which a commission has been established
under section 8 of this chapter, the county auditor shall issue a
warrant directing the county treasurer to transfer money from the
convention, visitor, and tourism promotion fund to the
commission's treasurer if the commission submits a written request
for the transfer.
(c) Money in a convention, visitor, and tourism promotion fund,
or money transferred from such a fund under subsection (b), may
be expended only to promote and encourage conventions, visitors,
and tourism within the county. Expenditures under this subsection
may include, but are not limited to, expenditures for advertising,
promotional activities, trade shows, special events, and recreation.
(d) If before July 1, 1997, a county issues a bond with a pledge
of revenues from the tax imposed under
IC 6-9-18-3
, the county
shall continue to expend money from the fund for that purpose
until the bond is paid.
Sec. 8. (a) If a tax is levied under section 6 of this chapter, the
county executive shall create a commission to promote the
development and growth of the convention, visitor, and tourism
industry in the county. If two (2) or more adjoining counties desire
to establish a joint commission, the counties shall enter into an
agreement under
IC 36-1-7.
(b) The county executive shall determine the number of
members, which must be an odd number, to be appointed to the
commission. A simple majority of the members must be:
(1) engaged in a convention, visitor, or tourism business; or
(2) involved in or promoting conventions, visitors, or tourism.
If available and willing to serve, at least two (2) of the members
must be engaged in the business of renting or furnishing rooms,
lodging, or accommodations (as described in section 6 of this
chapter). Not more than one (1) member may be affiliated with the
same business entity. Not more than a simple majority of the
members may be affiliated with the same political party. Each
member must reside in the county. The county executive shall
determine who will make the appointments to the commission.
However, the executive of the largest municipality in the county
shall appoint a number of the members of the commission,
determined by taking the same ratio to the total size of the
commission (rounded off to the nearest whole number) that the
population of the largest municipality bears to the total population
of the county.
(c) If a municipality other than the largest municipality in the
county collects fifty percent (50%) or more of the tax revenue
collected under this chapter during the three (3) month period
following imposition of the tax, the executive of the municipality
shall appoint the same number of members to the commission that
the executive of the largest municipality in the county appoints
under subsection (b).
(d) Except as provided in subsection (c), all terms of office of
commission members begin on January 1. Initial appointments
must be for staggered terms, with subsequent appointments for
two (2) year terms. A member whose term expires may be
reappointed to serve another term. If a vacancy occurs, the
appointing authority shall appoint a qualified person to serve for
the remainder of the term. If an initial appointment is not made by
February 1 or a vacancy is not filled within thirty (30) days, the
commission shall appoint a member by majority vote.
(e) A member of the commission may be removed for cause by
the member's appointing authority.
(f) Members of the commission may not receive a salary.
However, commission members are entitled to reimbursement for
necessary expenses incurred in the performance of their respective
duties.
(g) Each commission member, before entering the member's
duties, shall take an oath of office in the usual form, to be endorsed
upon the member's certificate of appointment and promptly filed
with the clerk of the circuit court of the county.
(h) The commission shall meet after January 1 for the purpose
of organization. It shall elect one (1) of its members president,
another vice president, another secretary, and another treasurer.
The members elected to those offices shall perform the duties
pertaining to the offices. The first officers chosen shall serve from
the date of their election until their successors are elected and
qualified. A majority of the commission constitutes a quorum, and
the concurrence of a majority of the commission is necessary to
authorize any action.
Sec. 9. (a) The commission may:
and when so amended that said bill do pass.