§ 6-9-17-3 — Tax on lodgings; levy; exemptions; rate; payment; administration

Indiana § 6-9-17-3

• Jurisdiction: Indiana
• Art. 9: INNKEEPER'S TAXES; OTHER LOCAL TAXES
• Ch. 17: Madison County Innkeeper's Tax

Text

(a) The county fiscal body may pass an
ordinance to levy a tax on every person engaged in the business of
renting or furnishing, for periods of less than thirty (30) days, any
rooms, lodgings, or accommodations in any:
(1) hotel;
(2) motel;
(3) boat motel;
(4) inn;
(5) college or university memorial union;
(6) college or university residence hall or dormitory; or
(7) tourist cabin;
in the county.
(b) The tax does not apply to gross income received in a transaction
in which:
(1) a person rents a campsite at a state or federal park or forest;
(2) a student rents lodgings in a college or university residence
hall while that student participates in a course of study for which
the student receives college credit from a college or university
located in the county; or
(3) a person rents a room, lodging, or accommodations for a
period of thirty (30) days or more.
(c) The tax shall be levied at 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.
(d) The tax shall be paid monthly to the county treasurer not more
than ten (10) days after the end of the month in which the tax is
collected. The 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. The county treasurer
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 listed taxes under IC 6-8.1-1-1.
As added by Acts 1982, P.L.68, SEC.1. Amended by
P.L.75-1986, SEC.1; P.L.76-1988, SEC.1; P.L.67-1997, SEC.17;
P.L.175-2018, SEC.16.