Bill Text: IN HB1346 | 2012 | Regular Session | Introduced
Bill Title: Lake County municipal taxes.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2012-01-11 - First reading: referred to Committee on Ways and Means [HB1346 Detail]
Download: Indiana-2012-HB1346-Introduced.html
Introduced Version
HOUSE BILL No. 1346
_____
DIGEST OF INTRODUCED BILL
Citations Affected: IC 36-1-3-8.
Synopsis: Lake County municipal taxes. Provides that a municipality
in Lake County may adopt an ordinance to impose a tax of the
municipality's own design during the period beginning July 1, 2012,
and ending September 30, 2012.
Effective: July 1, 2012.
Smith V
January 10, 2012, read first time and referred to Committee on Ways and Means.
Introduced
Second Regular Session 117th General Assembly (2012)
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
HOUSE BILL No. 1346
A BILL FOR AN ACT to amend the Indiana Code concerning local
government.
Be it enacted by the General Assembly of the State of Indiana:
SOURCE: IC 36-1-3-8; (12)IN1346.1.1. -->
SECTION 1. IC 36-1-3-8, AS AMENDED BY P.L.200-2005,
SECTION 4, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2012]: Sec. 8. (a) Subject to subsection (b), a unit does not
have the following:
(1) The power to condition or limit its civil liability, except as expressly granted by statute.
(2) The power to prescribe the law governing civil actions between private persons.
(3) The power to impose duties on another political subdivision, except as expressly granted by statute.
(4) The power to impose a tax, except as expressly granted by statute.
(5) The power to impose a license fee greater than that reasonably related to the administrative cost of exercising a regulatory power.
(6) The power to impose a service charge or user fee greater than that reasonably related to reasonable and just rates and charges for services.
(7) The power to regulate conduct that is regulated by a state agency, except as expressly granted by statute.
(8) The power to prescribe a penalty for conduct constituting a crime or infraction under statute.
(9) The power to prescribe a penalty of imprisonment for an ordinance violation.
(10) The power to prescribe a penalty of a fine as follows:
(A) More than ten thousand dollars ($10,000) for the violation of an ordinance or a regulation concerning air emissions adopted by a county that has received approval to establish an air program under IC 13-17-12-6.
(B) For a violation of any other ordinance:
(i) more than two thousand five hundred dollars ($2,500) for a first violation of the ordinance; and
(ii) except as provided in subsection (c), more than seven thousand five hundred dollars ($7,500) for a second or subsequent violation of the ordinance.
(11) The power to invest money, except as expressly granted by statute.
(12) The power to order or conduct an election, except as expressly granted by statute.
(b) A township does not have the following, except as expressly granted by statute:
(1) The power to require a license or impose a license fee.
(2) The power to impose a service charge or user fee.
(3) The power to prescribe a penalty.
(c) Subsection (a)(10)(B)(ii) does not apply to the violation of an ordinance that regulates traffic or parking.
(d) Subsection (a)(4) does not apply to a municipality in Lake County during the period beginning July 1, 2012, and ending September 30, 2012. Subject to subsection (e), the fiscal body of a municipality in Lake County may adopt an ordinance imposing a tax in the municipality after June 30, 2012, and before October 1, 2012. A tax imposed through the adoption of an ordinance under this subsection remains in effect until the ordinance is repealed. A municipality in which an ordinance adopted under this subsection is in effect may enter into an agreement with the department of state revenue to have the tax collected in the same manner that listed taxes (as defined in IC 6-8.1-1-1) are collected.
(e) A municipal sales tax imposed by a municipality through the adoption of an ordinance under subsection (d) must conform fully with the Streamlined Sales and Use Tax Agreement, including any
(1) The power to condition or limit its civil liability, except as expressly granted by statute.
(2) The power to prescribe the law governing civil actions between private persons.
(3) The power to impose duties on another political subdivision, except as expressly granted by statute.
(4) The power to impose a tax, except as expressly granted by statute.
(5) The power to impose a license fee greater than that reasonably related to the administrative cost of exercising a regulatory power.
(6) The power to impose a service charge or user fee greater than that reasonably related to reasonable and just rates and charges for services.
(7) The power to regulate conduct that is regulated by a state agency, except as expressly granted by statute.
(8) The power to prescribe a penalty for conduct constituting a crime or infraction under statute.
(9) The power to prescribe a penalty of imprisonment for an ordinance violation.
(10) The power to prescribe a penalty of a fine as follows:
(A) More than ten thousand dollars ($10,000) for the violation of an ordinance or a regulation concerning air emissions adopted by a county that has received approval to establish an air program under IC 13-17-12-6.
(B) For a violation of any other ordinance:
(i) more than two thousand five hundred dollars ($2,500) for a first violation of the ordinance; and
(ii) except as provided in subsection (c), more than seven thousand five hundred dollars ($7,500) for a second or subsequent violation of the ordinance.
(11) The power to invest money, except as expressly granted by statute.
(12) The power to order or conduct an election, except as expressly granted by statute.
(b) A township does not have the following, except as expressly granted by statute:
(1) The power to require a license or impose a license fee.
(2) The power to impose a service charge or user fee.
(3) The power to prescribe a penalty.
(c) Subsection (a)(10)(B)(ii) does not apply to the violation of an ordinance that regulates traffic or parking.
(d) Subsection (a)(4) does not apply to a municipality in Lake County during the period beginning July 1, 2012, and ending September 30, 2012. Subject to subsection (e), the fiscal body of a municipality in Lake County may adopt an ordinance imposing a tax in the municipality after June 30, 2012, and before October 1, 2012. A tax imposed through the adoption of an ordinance under this subsection remains in effect until the ordinance is repealed. A municipality in which an ordinance adopted under this subsection is in effect may enter into an agreement with the department of state revenue to have the tax collected in the same manner that listed taxes (as defined in IC 6-8.1-1-1) are collected.
(e) A municipal sales tax imposed by a municipality through the adoption of an ordinance under subsection (d) must conform fully with the Streamlined Sales and Use Tax Agreement, including any
provisions requiring data bases of rates and other information to be made available to sellers. A municipality imposing a municipal sales tax by adopting an ordinance under subsection (d) shall cooperate with the department of state revenue to ensure initial and ongoing compliance with the Streamlined Sales and Use Tax Agreement while the ordinance is in effect.
