Terms Used In Indiana Code > Title 6 > Article 9 - Innkeeper's Taxes; Other Local Taxes

• Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
• Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
• Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• authority: refers to the Indiana stadium and convention building authority created by IC 5-1-17. See Indiana Code 6-9-35-3
• beverage: includes , but is not limited to, any alcoholic beverage. See Indiana Code 6-9-45.5-1
• beverage: includes an alcoholic beverage. See Indiana Code 6-9-38-3
• Beverage: includes , but is not limited to, any alcoholic beverage. See Indiana Code 6-9-12-1
• board of managers: means the special funds board of managers created under section 2 of this chapter. See Indiana Code 6-9-1-1
• board of managers: means a special funds board of managers. See Indiana Code 6-9-3-1
• bonds: has the meaning set forth in IC 5-1-11-1. See Indiana Code 6-9-38-4
• capital improvement board: means the capital improvement board of managers created by IC 36-10-9-3. See Indiana Code 6-9-35-4
• capital improvement board: means a capital improvement board of managers of the county established under IC 36-10-8. See Indiana Code 6-9-48-3
• city: means the city of Bloomington. See Indiana Code 6-9-41-3
• Clerk: means the clerk of the court or a person authorized to perform the clerk's duties. See Indiana Code 1-1-4-5
• commission: means a commission created under section 9 of this chapter. See Indiana Code 6-9-10.5-1.5
• committee: refers to the county food and beverage tax advisory committee established by section 15 of this chapter. See Indiana Code 6-9-25-1.5
• complex: refers to a youth sports complex that:

  Indiana Code 6-9-42-1

• Contract: A legal written agreement that becomes binding when signed.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• county: means Monroe County. See Indiana Code 6-9-41-4
• department: means the department of state revenue. See Indiana Code 6-9-38-5
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• executive: has the meaning set forth in IC 36-1-2. See Indiana Code 6-9-10.5-2
• Fiduciary: A trustee, executor, or administrator.
• fiscal body: has the meaning set forth in IC 36-1-2. See Indiana Code 6-9-10.5-3
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• food: includes any food product. See Indiana Code 6-9-38-7
• Food: includes , but is not limited to, any food product. See Indiana Code 6-9-12-1
• food: includes , but is not limited to, any food product. See Indiana Code 6-9-45.5-2
• gross retail income: has the meaning set forth in Indiana Code 6-9-10.5-4
• gross retail income: has the meaning set forth in Indiana Code 6-9-38-8
• gross retail income: has the meaning set forth in Indiana Code 6-9-45.5-3
• historic hotel: has the meaning set forth in Indiana Code 6-9-45.5-4
• historic hotel: has the meaning set forth in Indiana Code 6-9-45.6-2
• historic hotels resort: refers to the historic hotels, the riverboat operated under Indiana Code 6-9-45.5-5
• indoor performing arts center: means an indoor facility providing space for entertainment events that:

  Indiana Code 6-9-46-2

• Judgment: means all final orders, decrees, and determinations in an action and all orders upon which executions may issue. See Indiana Code 1-1-4-5
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• Lien: A claim against real or personal property in satisfaction of a debt.
• minor: means a person less than eighteen (18) years of age. See Indiana Code 1-1-4-5
• Month: means a calendar month, unless otherwise expressed. See Indiana Code 1-1-4-5
• Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• obligations: has the meaning set forth in IC 5-1-3-1(2). See Indiana Code 6-9-38-9
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• person: has the meaning set forth in Indiana Code 6-9-10.5-5
• person: has the meaning set forth in Indiana Code 6-9-45.6-3
• Population: has the meaning set forth in Indiana Code 1-1-4-5
• Property: includes personal and real property. See Indiana Code 1-1-4-5
• Quorum: The number of legislators that must be present to do business.
• Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
• Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
• retail merchant: has the meaning set forth in Indiana Code 6-9-38-11
• retail merchant: has the meaning set forth in Indiana Code 6-9-45.5-7
• Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
• Sheriff: means the sheriff of the county or another person authorized to perform sheriff's duties. See Indiana Code 1-1-4-5
• Statute: A law passed by a legislature.
• taxable dog: means a dog at least six (6) months of age. See Indiana Code 6-9-39-2
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• Trustee: A person or institution holding and administering property in trust.
• unit: means :

  Indiana Code 6-9-38-12

• United States: includes the District of Columbia and the commonwealths, possessions, states in free association with the United States, and the territories. See Indiana Code 1-1-4-5
• Venue: The geographical location in which a case is tried.
• Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5