Indiana Code - Taxation - Title 6, Section 6-9-16-6

Tax on lodging income

Sec. 6. (a) The county council may levy 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, except state camping facilities, located in the county.
The tax shall be imposed at any rate up to and including:
(1) five percent (5%) before July 1, 2007; and
(2) four percent (4%) after June 30, 2007;
on the gross retail income derived from lodging income only and
shall be in addition to the state gross retail tax imposed on those
persons by IC 6-2.5.
(b) The county fiscal body may adopt an ordinance to require that
the tax be reported on forms approved by the county treasurer and
that the tax shall be paid monthly to the county treasurer. If such an
ordinance is adopted, the tax shall be paid to the county treasurer not
more than twenty (20) days after the end of the month the tax is
collected. If such an ordinance is not adopted, the tax shall be
imposed, paid, and collected in exactly the same manner as the state
gross retail tax is imposed, paid, and collected pursuant to IC 6-2.5.
(c) All of the provisions of IC 6-2.5 relating to rights, duties,
liabilities, procedures, penalties, definitions, exemptions, and
administration apply to the imposition and administration of the tax
imposed under this section, except to the extent those provisions are
in conflict or inconsistent with the specific provisions of this chapter
or the requirements of the county treasurer. Specifically and not in
limitation of the foregoing sentence, the terms "person" and "gross
retail income" have the same meaning in this section as they have in
IC 6-2.5, except that "person" shall not include state supported
educational institutions. If the tax is paid to the department of state
revenue, the return to be filed for the payment of the tax under this
section may be either a separate return or may be combined with the
return filed for the payment of the state gross retail tax as the
department of state revenue may, by rule or regulation, determine.
(d) If the tax is paid to the department of state revenue, the
amounts received from the tax shall be paid quarterly by the treasurer
of state to the county treasurer upon warrants issued by the auditor
of state.
(e) 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.

As added by Acts 1981, P.L.102, SEC.1. Amended by P.L.108-1987,
SEC.15; P.L.69-1997, SEC.3; P.L.67-1997, SEC.16;
P.L.253-1997(ss), SEC.7.

Last modified: May 28, 2006