Indiana Code - Taxation - Title 6, Section 6-9-9-2

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.
(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 under 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. 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.
(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 determine by rule.
(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 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.62. Amended by P.L.19-1986,

SEC.24; P.L.108-1987, SEC.10; P.L.86-1993, SEC.4;
P.L.67-1997, SEC.10.

Last modified: May 28, 2006