Introduced Version






HOUSE BILL No. 1064

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DIGEST OF INTRODUCED BILL



Citations Affected: IC 6-9-29-5.

Synopsis: Innkeeper's tax exemption for military personnel. Authorizes a county fiscal body to adopt an ordinance to exempt a member of the armed forces from the county innkeeper's tax.

Effective: July 1, 2004.





Yount




    January 13, 2004, read first time and referred to Committee on Ways and Means.







Introduced

Second Regular Session 113th General Assembly (2004)


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.
Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts between statutes enacted by the 2003 Regular Session of the General Assembly.

HOUSE BILL No. 1064



    A BILL FOR AN ACT to amend the Indiana Code concerning taxation.

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

SOURCE: IC 6-9-29-5; (04)IN1064.1.1. -->     SECTION 1. IC 6-9-29-5 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2004]: Sec. 5. (a) As used in this section, "armed forces of the United States" means:
         (1) the United States Air Force;
        (2) the United States Army;
        (3) the United States Coast Guard;
        (4) the United States Marine Corps;
        (5) the United States Navy; or
        (6) any reserve components of the military forces listed in subdivisions (1) through (5).

     (b) As used in this section, "innkeeper" means a person furnishing lodging that is subject to an innkeeper's tax imposed under this article.
     (c) As used in this section, "member of the armed forces" means a member of:
        (1) the armed forces of the United States;
        (2) the Indiana national guard;
        (3) the Indiana air national guard;
        (4) the Indiana guard reserve; or
        (5) a national guard unit of another state.
The term does not include an individual retired from military service.

     (d) A county fiscal body may adopt an ordinance to exempt a member of the armed forces from the county innkeeper's tax.
    (e) A county fiscal body that adopts an ordinance to exempt a member of the armed forces from the county innkeeper's tax must specify the effective date of the ordinance to provide that the ordinance takes effect:
        (1) at least thirty (30) days after the adoption of the ordinance; and
        (2) on the first day of a month.
    (f) If a county fiscal body adopts an ordinance under this section, it must immediately send a certified copy of the ordinance to the commissioner of the department of state revenue.

     (g) A member of the armed forces may claim an exemption provided by an ordinance adopted under this section by presenting the member's valid military identification card to the innkeeper furnishing the lodging that would otherwise be subject to the county innkeeper's tax. An innkeeper accepting a valid military identification card under this subsection has no duty to collect or remit the innkeeper's tax on the lodging furnished to the exempt individual.