Tax on lodgings authorized; rate; collection
Sec. 6. (a) The county council may levy 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 located in a county described in section 1 of this
chapter. Such tax shall not exceed the rate of six percent (6%) on the
gross income derived from lodging income only and shall be in
addition to the state gross retail tax imposed on such 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 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 income" shall have the same meaning in this
section as they have in 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 or
regulation, determine.
(d) 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.
(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 1976, P.L.22, SEC.1. Amended by Acts 1979,
P.L.82, SEC.2; P.L.97-1983, SEC.8; P.L.108-1987, SEC.3;
P.L.49-1994, SEC.7; P.L.67-1997, SEC.3; P.L.178-2002, SEC.74.
Last modified: May 28, 2006