§ 6-9-14-6 — Tax on lodging income

Indiana § 6-9-14-6

• Jurisdiction: Indiana
• Art. 9: INNKEEPER'S TAXES; OTHER LOCAL TAXES
• Ch. 14: Brown County Innkeeper's Tax

Text

(a) The county council 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 hotel, motel, inn, conference center, retreat
center, or tourist cabin located in the county. However, the county
council may not levy the tax on a person for engaging in the business
of providing campsites within a state or federal park or forest. The tax
may be imposed at any rate that does not exceed eight percent (8%).
The tax shall be imposed on the gross retail income derived from
lodging income only and shall be in addition to the state gross retail tax
imposed on those persons by IC 6-2.5.
(b) 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.
(c) All of the provisions of IC 6-2.5 relating to rights, duties,
liabilities, procedures, penalties, definitions, exemptions, and
administration apply 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. Specifically and not in
limitation of the foregoing sentence, the terms "person" and "gross
retail income" shall have the same meaning in this section as they have
in IC 6-2.5. 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 or regulation, determine.
(d) If the tax is paid to the department of state revenue, the amounts
received from the tax shall be paid quarterly by the treasurer of state to
the county treasurer upon warrants issued by the state comptroller.
(e) 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.
As added by Acts 1981, P.L.100, SEC.1. Amended by
P.L.108-1987, SEC.13; P.L.62-1990, SEC.5; P.L.85-1995, SEC.35;
P.L.67-1997, SEC.14; P.L.175-2018, SEC.13; P.L.9-2024, SEC.232;
P.L.230-2025, SEC.96.