Sec. 7. If a person fails to pay any tax imposed by section 4 of this chapter within thirty (30) days after the date payment of the tax is due, the department of state revenue shall, under IC 6-8.1-8-2:
(1) issue a demand notice to the person; and
(2) issue a tax warrant to the appropriate county sheriff and secure a judgment lien on the person's property, if the person does not respond to the demand notice in a satisfactory manner.
As added by P.L.81-1985, SEC.2.
Structure Indiana Code
Article 9. Innkeeper's Taxes; Other Local Taxes
Chapter 3. Floyd/clark County Innkeeper's Tax
6-9-3-1. Special Funds Board of Managers; Creation; Members; Appointment; Terms
6-9-3-2. Organizational Meeting; Election of Officers; Bylaws, Rules, and Regulations; Quorum
6-9-3-2.5. Open Door Law; Public Records Act
6-9-3-3. Handling and Expenditure of Funds; Audit
6-9-3-3.5. Financial Report; Summary of Board's Activities
6-9-3-4. Innkeeper's Tax Imposed; Collection