Tax; authorization; exemptions; rate; payment and collection
Sec. 3. (a) The fiscal body of a county 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:
(1) hotel;
(2) motel;
(3) inn; or
(4) tourist cabin;
that has thirty (30) or more rooms for rent and is located in the
county.
(b) The tax does not apply to gross income received in a
transaction in which:
(1) a student rents lodgings in a college or university residence
hall while that student participates in a course of study for
which the student receives college credit from a college or
university located in the county; or
(2) a person rents a room, lodging, or accommodations for a
period of thirty (30) days or more.
(c) The tax may not exceed the rate of five percent (5%) on the
gross retail income derived from lodging income only and is in
addition to the state gross retail tax imposed under IC 6-2.5.
(d) 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 under IC 6-2.5.
(e) All of the provisions of IC 6-2.5 relating to rights, duties,
liabilities, procedures, penalties, definitions, exemptions, and
administration are applicable 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. 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, determine.
(f) If the tax is paid to the department of state revenue, the taxes
the department of state revenue receives under this section during a
month shall be paid, by the end of the next succeeding month, to the
county treasurer upon warrants issued by the auditor of state.
As added by P.L.97-1983, SEC.3. Amended by P.L.108-1987,
SEC.17; P.L.62-1990, SEC.8; P.L.67-1997, SEC.22.
Last modified: May 28, 2006