Tax levy on business of renting or furnishing lodgings
Sec. 2. (a) Each year a tax shall be levied on every person
engaged in the business of renting or furnishing, for periods of less
than thirty (30) days, any lodgings in any hotel, motel, inn, tourist
camp, tourist cabin, or any other place in which lodgings are regularly
furnished for a consideration.
(b) This tax shall be in addition to the state gross retail tax and use
tax imposed on such persons by IC 6-2.5. 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.
(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.
(d) 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 determine by rule.
(e) If the tax is paid to the department of state revenue, the
amounts received from this tax shall be paid monthly by the treasurer
of state to the treasurer of the capital improvement board of
managers of the county upon warrants issued by the auditor of state.
As added by Acts 1980, P.L.8, SEC.60. Amended by P.L.19-1986,
SEC.23; P.L.108-1987, SEC.9; P.L.86-1993, SEC.1;
P.L.67-1997, SEC.9.
Last modified: May 28, 2006