Tax on lodging income
Sec. 6. (a) The county council may impose 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, lodging, or
accommodations in any hotel, motel, inn, tourist camp, or tourist
cabin located in the county. However, the tax may not be imposed on
the renting or furnishing of:
(1) campsites at a state or federal park or forest;
(2) rooms, lodgings, or accommodations to a person for a period
of thirty (30) days or more; or
(3) any room, lodging, or accommodations in a university or
college residence hall to a student participating in a course of
study for which the student receives college credit from a
college or university located in the county.
(b) The tax shall be imposed at the rate of four percent (4%) on
the gross income derived from lodging income only. The county
council may increase the tax rate to five percent (5%). The tax is in
addition to the state gross retail tax imposed on such persons by
IC 6-2.5.
(c) 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.
(d) All of the provisions of IC 6-2.5 relating to rights, duties,
liabilities, procedures, penalties, definitions, exemptions, and
administration shall be applicable to the imposition and
administration of the tax imposed by this section except to the extent
such 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" does not
include state supported educational institutions.
(e) 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.
(f) If the tax is paid to the department of state revenue, the
amounts received from such tax shall be paid quarterly by the
treasurer of state to the county treasurer upon warrants issued by the
auditor of state.
As added by Acts 1981, P.L.101, SEC.1. Amended by P.L.110-1987,
SEC.2; P.L.108-1987, SEC.14; P.L.67-1997, SEC.15.
Last modified: May 28, 2006