Innkeeper's tax imposed; collection
Sec. 4. (a) In counties to which this chapter applies, there shall be
levied 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 or lodgings or accommodations in any commercial
hotel, motel, inn, tourist camp, or tourist cabin. However, this tax
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.
(b) Such tax shall be at the rate of four percent (4%) on the gross
retail 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.
(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" shall have the same
meaning in this section as they have in IC 6-2.5.
(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 monthly by the
treasurer of state to the county treasurer upon warrants issued by the
auditor of state.
As added by Acts 1976, P.L.23, SEC.1. Amended by Acts 1977,
P.L.92, SEC.2; Acts 1979, P.L.82, SEC.3; P.L.55-1984, SEC.2;
P.L.108-1987, SEC.4; P.L.84-1993, SEC.1; P.L.67-1997, SEC.4.
Last modified: May 28, 2006