2019 Indiana Code
Title 6. Taxation
Article 8.1. Department of State Revenue; Tax Administration
Chapter 3. Duties, Powers, and Responsibilities
6-8.1-3-7.1. Department agreement to provide information to fiscal officer; electronic format; information may not be disclosed
Sec. 7.1. (a) "Fiscal officer" has the meaning set forth in IC 36-1-2-7.
(b) The department shall enter into an agreement with the fiscal officer of an entity that has adopted an innkeeper's tax, a food and beverage tax, or an admissions tax under IC 6-9 to furnish the fiscal officer annually with:
(1) the name of each business collecting the taxes listed in this subsection; and
(2) the amount of money collected from each business.
For an innkeeper's tax or food and beverage tax remitted through a marketplace facilitator, the information must include the name of each business and the amount of money collected from each business by a marketplace facilitator acting on behalf of the business.
(c) The agreement must provide that the department must provide the information in an electronic format that the fiscal officer can use, as well as a paper copy.
(d) The agreement must include a provision that, unless in accordance with a judicial order, the fiscal officer, employees of the fiscal officer, former employees of the fiscal officer, counsel of the fiscal officer, agents of the fiscal officer, or any other person may not divulge the names of the businesses, the amount of taxes paid by the businesses, or any other information disclosed to the fiscal officer by the department.
(e) The department shall also enter into an agreement with the fiscal officer of a capital improvement board of managers:
(1) created under IC 36-10-8 or IC 36-10-9; and
(2) that is responsible for expenditure of funds from:
(A) an innkeeper's tax, a food and beverage tax, or an admissions tax under IC 6-9;
(B) the supplemental auto rental excise tax under IC 6-6-9.7; or
(C) the state gross retail taxes allocated to a professional sports development area fund, a sports and convention facilities operating fund, or other fund under IC 36-7-31 or IC 36-7-31.3;
to furnish the fiscal officer annually with the name of each business collecting the taxes listed in this subsection, and the amount of money collected from each business. An agreement with a fiscal officer under this subsection must include a nondisclosure provision the same as is required for a fiscal officer under subsection (d).
As added by P.L.178-2002, SEC.72. Amended by P.L.242-2015, SEC.33; P.L.108-2019, SEC.133.
