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HOUSE BILL No. 1081

Citations Affected: IC 6-9-27 .

Synopsis: New Harmony food and beverage tax. Permits the fiscal body of New Harmony to impose an excise tax on food and beverage transactions. Requires New Harmony to use the tax revenues collected under the food and beverage tax to fund the repair and maintenance of streets and sidewalks.

Effective: July 1, 2003.

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Weinzapfel

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    January 7, 2003, read first time and referred to Committee on Ways and Means.

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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 2002 Regular or Special Session of the General Assembly.

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

SOURCE: IC 6-9-27-1; (03)IN1081.1.1. -->     SECTION 1. IC 6-9-27-1 , AS AMENDED BY P.L.170-2002, SECTION 51, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2003]: Sec. 1. This chapter applies to the following:
        (1) A town:
            (A) located in a county having a population of more than sixty-five thousand (65,000) but less than seventy thousand (70,000); and
            (B) having a population of more than nine thousand (9,000).
        (2) A town:
            (A) located in a county having a population of more than thirty-four thousand nine hundred (34,900) but less than thirty-four thousand nine hundred fifty (34,950); and
            (B) having a population of less than one thousand (1,000).
        (3) A town:
            (A) located in a county having a population of more than one hundred thousand (100,000) but less than one hundred five thousand (105,000); and

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            (B) having a population of more than fifteen thousand (15,000).
        (4) A town:
            (A) located in a county having a population of more than one hundred thousand (100,000) but less than one hundred five thousand (105,000); and
            (B) having a population of more than ten thousand (10,000) but less than fifteen thousand (15,000).
         (5) A town:
            (A) located in a county having a population of more than twenty-seven thousand (27,000) but less than twenty-seven thousand two hundred (27,200); and
            (B) having a population of more than nine hundred (900) but less than one thousand one hundred (1,100).

SOURCE: IC 6-9-27-9; (03)IN1081.1.2. -->     SECTION 2. IC 6-9-27-9 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2003]: Sec. 9. (a) Except as provided in subsection (b), subsections (b) and (e), money in the fund shall be used by the town for the financing, construction, operation, or maintenance of the following:
        (1) Sanitary sewers or wastewater treatment facilities.
        (2) Park or recreational facilities.
        (3) Drainage or flood control facilities.
        (4) Water treatment, storage, or distribution facilities.
    (b) The fiscal body of the town may pledge money in the fund to pay bonds issued, loans obtained, and lease payments or other obligations incurred by or on behalf of the town or a special taxing district in the town to provide the facilities described in subsection (a).
    (c) Subsection (b) applies only to bonds, loans, lease payments, or obligations that are issued, obtained, or incurred after the date on which the tax is imposed under section 3 of this chapter.
    (d) A pledge under subsection (a) is enforceable under IC 5-1-14-4.
     (e) A town described in section 1(5) of this chapter may use money in the fund solely for the repair and maintenance of town streets and sidewalks.