Indiana § 6-9-10.5-6 Tax on lodging authorized; maximum rate; collection

Indiana Statutes

§ 6-9-10.5-6 — Tax on lodging authorized; maximum rate; collection

Indiana § 6-9-10.5-6

Art. 9INNKEEPER'S TAXES; OTHER LOCAL TAXES

Ch. 10.5White County Innkeeper's Tax

This text of Indiana § 6-9-10.5-6 (Tax on lodging authorized; maximum rate; collection) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-9-10.5-6 (2026).

Text

(a)The fiscal body of a county 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:

(1)hotel;

(2)motel;

(3)inn;

(4)tourist cabin;

(5)campground space; or

(6)resort; in White County in which lodging is regularly furnished for consideration.

(b)The tax may not exceed the rate of five percent (5%) on the gross retail income derived from lodging income only and is in addition to the state gross retail tax imposed under 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

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(a) The fiscal body of a county 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:
(1) hotel;
(2) motel;
(3) inn;
(4) tourist cabin;
(5) campground space; or
(6) resort;
in White County in which lodging is regularly furnished for
consideration.
(b) The tax may not exceed the rate of five percent (5%) on the
gross retail income derived from lodging income only and is in addition
to the state gross retail tax imposed under 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 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 are applicable to the imposition and administration of
the tax imposed under 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.
(e) If the tax is paid to the department of state revenue, the taxes the
department of state revenue receives under this section during a month
shall be paid, by the end of the next succeeding month, to the county
treasurer upon warrants issued by the state comptroller.

Legislative History

As added by P.L.68-1997, SEC.1. Amended by P.L.67-1997, SEC.12; P.L.172-2011, SEC.102; P.L.175-2018, SEC.11; P.L.290-2019, SEC.7; P.L.9-2024, SEC.228.