Tax on lodgings; rate; returns; disposition of revenue
Sec. 1. (a) A county having a population of more than four
hundred thousand (400,000) but less than seven hundred thousand
(700,000) that establishes a medical center development agency
pursuant to IC 20-12-30.3 may levy 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 hotel, motel, inn, tourist camp, tourist cabin
or any other place in which rooms, lodgings, or accommodations are
regularly furnished for a consideration.
(b) Such tax shall be at a rate of five percent (5%) on the gross
retail income derived therefrom and shall be in addition to the state
gross retail tax imposed on such persons by law.
(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.
(d) All of the provisions of the state gross retail tax (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" shall have the same meaning in
this section as they have in the state gross retail tax (IC 6-2.5). 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.
(e) If the tax is paid to the department of state revenue, the
amounts received from the tax shall be paid by the end of the next
succeeding month by the treasurer of state to the county treasurer
upon warrants issued by the auditor of state. The county treasurer
shall deposit the revenue received under this chapter as provided in
section 2 of this chapter.
(Formerly: Acts 1972, P.L.58, SEC.2; Acts 1975, P.L.69, SEC.1.) As
amended by Acts 1981, P.L.11, SEC.39; Acts 1982, P.L.67, SEC.1;
P.L.96-1983, SEC.1; P.L.108-1987, SEC.1; P.L.12-1992, SEC.33;
P.L.67-1997, SEC.2.
Last modified: May 28, 2006