Bill Text: IN HB1366 | 2012 | Regular Session | Introduced
Bill Title: St.
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2012-01-17 - Representative Torr added as coauthor [HB1366 Detail]
Download: Indiana-2012-HB1366-Introduced.html
Citations Affected: IC 6-9-1.
Synopsis: St. Joseph County innkeeper's tax distribution. Deletes a
requirement that the St. Joseph County innkeeper's tax must be
deposited quarterly in the convention and exhibition center fund.
Requires the county treasurer of St. Joseph County to distribute the
innkeeper's tax that has not been pledged before July 1, 2012, for the
payment of bonds or leases as follows: (1) The tax paid for the renting
or furnishing of rooms, lodgings, or accommodations within a
municipality shall be paid to that municipality for deposit in the
municipality's general fund. (2) The tax paid for the renting or
furnishing of rooms, lodgings, or accommodations in the part of the
county that is not within a municipality shall be deposited in the county
general fund. Provides that, upon appropriation by the municipal or
county fiscal body, these tax revenues may be used for any lawful
purpose. Updates population parameters to reflect the population count
determined under the 2010 decennial census.
Effective: July 1, 2012.
January 10, 2012, read first time and referred to Committee on Ways and Means.
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
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
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
that the county treasurer, and not the department of state revenue, is
responsible for administration of the tax. All provisions of IC 6-8.1
apply to the county treasurer with respect to the tax imposed by this
section in the same manner that they apply to the department of state
revenue with respect to the other listed taxes under IC 6-8.1-1-1.
(b) The tax imposed under subsection (a) does not apply to the
renting or furnishing of rooms, lodgings, or accommodations to a
person for a period of thirty (30) days or more.
(c) The county treasurer shall each quarter determine the
amount of tax under this chapter that is necessary to pay any
bonds or leases for which a pledge of tax under this chapter was
made before July 1, 2012.
(d) Not more than thirty (30) days after the tax under this
chapter is paid to the county treasurer, the county treasurer shall
distribute the tax that has not been pledged before July 1, 2012, to
pay bonds or leases (as determined under subsection (c)) as
follows:
(1) The county treasurer shall distribute to the fiscal officer of
each municipality in the county the amount of the tax that is
paid under this chapter for the renting or furnishing of
rooms, lodgings, or accommodations within the municipality.
The municipal fiscal officer shall deposit the tax in the
municipality's general fund. The tax deposited in the
municipality's general fund under this subdivision may, upon
appropriation by the municipal fiscal body, be used for any
lawful purpose.
(2) The county treasurer shall deposit in the county general
fund the amount of the tax that is paid under this chapter for
the renting or furnishing of rooms, lodgings, or
accommodations in the part of the county that is not within a
municipality. The tax deposited in the county's general fund
under this subdivision may, upon appropriation by the county
fiscal body, be used for any lawful purpose.
(b) As used in this section, "primary capital improvement" means a capital improvement in the nature of a convention and exhibition center for which the majority of the money deposited in the fund in calendar year 1993 was used.
exhibition center fund.
(d) (c) Money in the fund shall be expended by the board of
managers to:
(1) finance, construct, improve, equip, operate, promote, and
maintain any capital improvement in the nature of a convention
and exhibition center;
(2) renovate, equip, operate, and maintain any existing structure
which may be used as a convention and exhibition center;
(3) refund bonds issued for a purpose described in subdivisions
(1) through (2), make lease payments incurred, or retire bonds
issued to finance, construct, improve, or equip a capital project
described in this section;
(4) promote tourism; or
(5) any other purpose described in this section.
(e) (d) The board of managers shall expend money in the fund that
is not used to operate a facility or make payments under a lease
agreement in the following order of priority:
(1) First, to preserve and enhance the physical condition and
economic competitiveness of the primary capital improvement,
including the establishment of reasonable reserves.
(2) Second, for capital improvements to support, supplement, or
enhance the utilization of the primary capital improvement and
for tourism promotion. However, the capital improvements to
which this subdivision applies must be managed directly or
ultimately by the governing body of the primary capital
improvement.
(f) (e) The board of managers is authorized to enter into lease
arrangements with governmental or private agencies for the purpose of
using the facilities for convention, civic, or exhibition activities. The
convention and exhibition center fund may be obligated by the board
of managers and used for the purpose of paying any amount agreed
upon in said lease agreement with governmental or private agencies.
(g) (f) With respect to obligations to refund or retire bonds or loans
issued or make lease payments incurred for a purpose described in this
section, the general assembly covenants with the holders of these
obligations that:
(1) this chapter will not be repealed or amended in any manner
that will adversely affect the imposition or collection of the
portion of the tax imposed under this chapter that is authorized to
be expended for an obligation; and
(2) this chapter will not be amended in any manner that will
change the purpose for which the revenues from the tax imposed
under this chapter;
as long as the payment of any of those obligations is outstanding.
