{"data":{"id":"us-in/ic-6-9-39-5","jurisdiction":"us-in","citation":"IC 6-9-39-5","heading":"Collection; designation of collection method by ordinance","body":"Sec. 5. (a) The fiscal body of a county may collect a county option dog tax imposed under section 3 of this chapter by any combination of the following methods:\n(1) By designating one (1) or more persons in the county to collect the tax.\n(2) By requiring a person who harbors or keeps a taxable dog to submit a complete and accurate county option dog tax return.\n(3) By a method other than a method described in subdivision (1) or (2) as determined by the fiscal body of the county.\n(b) A designee under subsection (a)(1) may retain a fee from the tax collected for each taxable dog in an amount determined by the fiscal body not to exceed seventy-five cents ($0.75). A designee shall remit the balance of the money collected to the county treasurer by the tenth day of each month.\n(c) If a fiscal body chooses to collect a county option dog tax imposed under section 3 of this chapter by requiring the submission of a county option dog tax return under subsection (a), the county treasurer may include a county option dog tax return form with every property tax statement that is mailed to a person under IC 6-1.1-22-8.1(a)(1).\n(d) The department of local government finance shall prescribe a county option dog tax return form that a county may use for the reporting of county option dog tax liability.","path":["TITLE 6. TAXATION","ARTICLE 9. INNKEEPER'S TAXES; OTHER LOCAL TAXES","Chapter 39. County Option Dog Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-9-39-5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"14f1e2555233de502bf2ef759ce90ce1c1c162702ddfc073585507197b68e87e","source_id":"us-in","stale":false,"prev":"us-in/ic-6-9-39-4","next":"us-in/ic-6-9-39-6"},"notice":"GroundRules: Original legal text. Not legal advice."}