Tax on lodgings; collection
Sec. 6. (a) In any county to which this chapter applies, there is
levied 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,
boat motel, inn, tourist camp, or tourist cabin, except state camping
facilities, located in the county. The tax shall be imposed at a rate of
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.
(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, the terms
"person" and "gross income" 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, determine.
(d) If the tax is paid to the department of state revenue, all
amounts received by the state department of revenue from the tax
during a month shall be paid to the county treasurer on or before the
last day of the next succeeding month. All amounts received from the
tax shall be paid 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 1978, P.L.49, SEC.1. Amended by Acts 1979,
P.L.82, SEC.6; Acts 1982, P.L.1, SEC.13; P.L.56-1984, SEC.1;
P.L.108-1987, SEC.7; P.L.67-1997, SEC.7.
Last modified: May 28, 2006