§ 6-9-1-5 — Tax levy; rate; payment and collection; exemption

Indiana § 6-9-1-5

• Jurisdiction: Indiana
• Art. 9: INNKEEPER'S TAXES; OTHER LOCAL TAXES
• Ch. 1: St. Joseph County Innkeeper's Tax

Text

(a) In a county having a population of more than
two hundred fifty thousand (250,000) and less than three hundred
thousand (300,000), 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, lodgings, or
accommodations in any commercial hotel, motel, inn, tourist camp, or
tourist cabin.
(b) Except as otherwise provided in this section, the tax imposed
under subsection (a) is imposed at the rate of six percent (6%) on the
gross 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. After June 30, 2021, the county fiscal body may adopt an
ordinance to increase the tax rate to not more than eight percent (8%).
(c) The tax shall be paid quarterly to the county treasurer not more
than twenty (20) days after the end of the quarter in which the tax is
collected. All provisions of IC 6-2.5 relating to rights, duties, liabilities,
procedures, penalties, exemptions, and definitions apply to the
imposition of the tax imposed by this section except as otherwise
provided by this chapter, and except that the county treasurer, and not
the department of state revenue, is responsible for administration of the
tax. All provisions of IC 6-8.1 apply to the county treasurer with
respect to the tax imposed by this section in the same manner that they
apply to the department of state revenue with respect to the other listed
taxes under IC 6-8.1-1-1.
(d) 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.
(e) If the county fiscal body adopts an ordinance to increase the tax
rate after June 30, 2021, under subsection (b), the county fiscal body
shall:
(1) specify the effective date of the ordinance to provide that the
ordinance takes effect:
(A) at least thirty (30) days after the adoption of the ordinance;
and
(B) on the first day of a month; and
(2) immediately send a certified copy of the ordinance to the
commissioner of the department of state revenue.
(f) If the county fiscal body does not immediately send a certified
copy of the ordinance to the commissioner of the department of state
revenue as required under subsection (e), the department of state
revenue shall treat an increase in the tax rate under this section as
having been adopted on the later of:
(1) the first day of the month that is not less than thirty (30) days
after the ordinance is sent to the department of state revenue; or
(2) on the effective date specified in the ordinance.
Formerly: Acts 1972, P.L.58, SEC.1. As amended by Acts 1977,
P.L.91, SEC.1; Acts 1979, P.L.82, SEC.1; P.L.97-1983, SEC.5;
P.L.12-1992, SEC.32; P.L.49-1994, SEC.1; P.L.67-1997, SEC.1;
P.L.119-2012, SEC.55; P.L.175-2018, SEC.1; P.L.108-2019, SEC.136;
P.L.69-2021, SEC.2; P.L.104-2022, SEC.30.