Tax levy; rate; payment and collection; exemption
Sec. 5. (a) In a county having a population of more than two
hundred thousand (200,000) but less than three hundred thousand
(300,000), there shall be levied each year a tax on every person
engaged in the business of renting or furnishing, for periods of less
than thirty (30) days, any room or rooms, lodgings, or
accommodations in any commercial hotel, motel, inn, tourist camp,
or tourist cabin. Such tax shall be at the rate of six percent (6%) on
the gross income derived from lodging income only and shall be in
addition to the state gross retail tax imposed on such persons by
IC 6-2.5. The tax shall be reported on forms approved by the county
treasurer, and shall be paid quarterly to the county treasurer not more
than twenty (20) days after the end of the quarter in which the tax is
collected. All provisions of IC 6-2.5 relating to rights, duties,
liabilities, procedures, penalties, exemptions, and definitions apply
to the imposition of the tax imposed by this section except as
otherwise provided by this chapter, and except that the county
treasurer, and not the department of state revenue, is responsible for
administration of the tax. All provisions of IC 6-8.1 apply to the
county treasurer with respect to the tax imposed by this section in the
same manner that they apply to the department of state revenue with
respect to the other listed taxes under IC 6-8.1-1-1.
(b) The tax imposed under subsection (a) does not apply to the
renting or furnishing of rooms, lodgings, or accommodations to a
person for a period of thirty (30) days or more.
(Formerly: Acts 1972, P.L.58, SEC.1.) As amended by Acts 1977,
P.L.91, SEC.1; Acts 1979, P.L.82, SEC.1; P.L.97-1983, SEC.5;
P.L.12-1992, SEC.32; P.L.49-1994, SEC.1; P.L.67-1997, SEC.1.
Last modified: May 28, 2006