(a)The county council may impose 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, tourist camp, or tourist cabin
located in the county. However, the tax may not be imposed on the
renting or furnishing of:
(1)campsites at a state or federal park or forest;
(2)rooms, lodgings, or accommodations to a person for a period
of thirty (30) days or more; or
(3)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 four percent (4%) on the
gross inco
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(a) The county council may impose 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, tourist camp, or tourist cabin
located in the county. However, the tax may not be imposed on the
renting or furnishing of:
(1) campsites at a state or federal park or forest;
(2) rooms, lodgings, or accommodations to a person for a period
of thirty (30) days or more; or
(3) 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 four percent (4%) on the
gross income derived from lodging income only. Subject to subsection
(g), the county council may increase the tax rate to eight percent (8%).
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
retail 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) This subsection applies only if the county council increases the
tax rate to more than five percent (5%). The portion of the tax rate that
exceeds five percent (5%) shall expire on December 31, 2045.
As added by Acts 1981, P.L.101, SEC.1. Amended by
P.L.110-1987, SEC.2; P.L.108-1987, SEC.14; P.L.67-1997, SEC.15;
P.L.175-2018, SEC.14; P.L.9-2024, SEC.233; P.L.121-2024,
SEC.1.