Tax on lodgings authorized; collection
Sec. 6. (a) The county council may levy 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, inn, university
memorial union, university residence hall, tourist camp, or tourist
cabin located in a county described in section 1 of this chapter. The
county treasurer shall allocate and distribute the tax revenues as
provided in sections 7 and 9 of this chapter.
(b) The tax may not exceed the rate of six percent (6%) on the
gross retail income derived from lodging income only and shall be in
addition to the state gross retail tax imposed under IC 6-2.5.
(c) The tax does not apply to gross retail income received in a
transaction in which:
(1) a student rents lodgings in a university residence hall while
that student participates in a course of study for which the
student receives college credit from a state university located in
the county; or
(2) a person rents a room, lodging, or accommodations for a
period of thirty (30) days or more.
(d) 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 under IC 6-2.5.
(e) 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 those
provisions are in conflict or inconsistent with the specific provisions
of this chapter or the requirements of the county treasurer. If the tax
is paid to the department of state revenue, the return 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 the tax imposed under this section 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 1978, P.L.50, SEC.1. Amended by Acts 1979,
P.L.82, SEC.7; P.L.97-1983, SEC.4; P.L.74-1986, SEC.4;
P.L.108-1987, SEC.8; P.L.85-1993, SEC.3; P.L.67-1997, SEC.8;
P.L.214-2005, SEC.26.
Last modified: May 28, 2006