Tax on lodgings authorized; collection
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 cabin,
university memorial union, or university residence hall, except state
camping facilities, located in the county. The tax shall be imposed at
the rate of at least three percent (3%) but not more than five percent
(5%) on the gross 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. The tax does not apply to a retail transaction in which a
student rents lodging in a university memorial union or residence hall
while that student participates in a course of study for which the
student receives college credit from a state university located in the
county.
(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
income" shall 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 returns 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.
(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 1977, P.L.92, SEC.3. Amended by Acts 1979,
P.L.82, SEC.4; P.L.19-1986, SEC.21; P.L.108-1987, SEC.5;
P.L.62-1990, SEC.2; P.L.67-1997, SEC.5.
Last modified: May 28, 2006