§ 6-9-10-6 — Tax on lodgings; collection; additional rate to finance facilities

(a) There is imposed 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, lodging, or accommodations in
any hotel, motel, inn, university residence hall, tourist camp, or tourist
cabin located in the county. However, the tax is not imposed on the
renting or furnishing of rooms, lodgings, or accommodations to a
person for a period of thirty (30) days or more, or on the renting or
furnishing of any room, lodging, or accommodations in a university or
college residence hall to a student participating in a course of study for
which the student receives college credit from a college or university
located in the county.
(b) The tax shall be imposed at the rate of three percent (3%) on the
gross income derived from lodging income only. Except as provided in
subsection (g), the fiscal body of the county may increase the tax rate
up to a maximum rate of five percent (5%). The tax is in addition to the
state gross retail tax imposed on such persons by IC 6-2.5.
(c) The county fiscal body may adopt an ordinance to require 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.
(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 or the requirements of the county treasurer. Specifically, and
not in limitation of the foregoing sentence, the terms "person" and
"gross income" have the same meaning in this section as they have in
IC 6-2.5, except that "person" does not include state supported
educational institutions.
(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 by rule determine.
(f) If the tax is paid to the department of state revenue, the amounts
received from such tax shall be paid quarterly by the treasurer of state
to the county treasurer upon warrants issued by the state comptroller.
(g) In addition to the rates authorized in subsection (b), the county
fiscal body may adopt an ordinance to increase the tax by an additional
rate of one percent (1%) on the gross income derived from lodging
income, up to a maximum rate of six percent (6%), only to provide
funds for the purposes described in section 5(b)(6) of this chapter.
(h) A tax rate imposed under subsection (g) may not be imposed for
a time greater than is necessary to:
(1) pay the costs of financing facilities; or
(2) assist a person with whom the board has contracted to finance
facilities;
described in section 5(b)(6) of this chapter.
(i) The county fiscal body may not take action to rescind the
additional tax imposed under subsection (g) if:
(1) the principal of or interest on any bonds;
(2) the lease rentals due under any leases; or
(3) any other obligation;
remains unpaid.
As added by Acts 1980, P.L.64, SEC.1. Amended by
P.L.19-1986, SEC.25; P.L.110-1987, SEC.1; P.L.108-1987, SEC.11;
P.L.67-1997, SEC.11; P.L.224-2003, SEC.250; P.L.175-2018, SEC.10;
P.L.9-2024, SEC.227.