IC 6-9-31
    Chapter 31. Capital Improvement Board Revenue ReplacementSupplemental Tax

IC 6-9-31-1
Applicability of chapter
    Sec. 1. This chapter applies to each county having a consolidatedcity.
As added by P.L.256-1997(ss), SEC.6.

IC 6-9-31-2
Adoption of ordinances to impose supplemental tax; imposition,payment, and collection of tax
    Sec. 2. (a) After January 1, but before June 1, the city-countycouncil may adopt an ordinance to impose a supplemental tax, knownas the capital improvement board revenue replacement supplementaltax, only for the purpose of replacing revenue lost as a result of thewithdrawal by the consolidated city or the capital improvement boardfrom a contract providing another entity with the right to name afacility owned by the capital improvement board under IC 36-10-9,the county convention and recreational facilities authority underIC 36-10-9.1, or the consolidated city, in response to the entitydisplacing 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 revenuemust be replaced.
    (b) The city-county council may adopt an ordinance to impose asupplemental 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 thestate gross retail tax and use tax imposed by IC 6-2.5. The countyfiscal body may adopt an ordinance to require that the tax be reportedon forms approved by the county treasurer and that the tax shall bepaid 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 anordinance is not adopted, the tax shall be imposed, paid, andcollected in exactly the same manner as the state gross retail tax isimposed, 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 shallbe applicable to the imposition and administration of the tax imposedby this section except to the extent these provisions are in conflict orinconsistent with the specific provisions of this chapter or therequirements of the county treasurer. Specifically, and not inlimitation 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 returnsto be filed for the payment of the tax under this section may be eitherby separate return or combined with the return filed for the paymentof the state gross retail tax as the department of state revenue maydetermine by rule.
    (f) If the tax is paid to the department of state revenue, theamounts received from this tax shall be paid monthly by the treasurerof state to the treasurer of the capital improvement board ofmanagers of the county upon warrants issued by the auditor of state.
As added by P.L.256-1997(ss), SEC.6.

IC 6-9-31-3
Rate of tax
    Sec. 3. The tax imposed by section 2 of this chapter must be at arate of not more than one percent (1%) on any one (1) orcombination of the following:
        (1) The gross income derived from lodging income subject tothe innkeeper's tax under IC 6-9-8.
        (2) The admission price paid for admissions that are subject tothe admissions tax under IC 6-9-13.
        (3) The gross retail income received by the merchant for arental that is subject to the supplemental auto rental excise taxunder IC 6-6-9.7.
As added by P.L.256-1997(ss), SEC.6.