§ 6-9-18-6.7 — Ordinance to extend the duration of the tax on lodging income in Howard County; tax rate

Indiana § 6-9-18-6.7

• Jurisdiction: Indiana
• Art. 9: INNKEEPER'S TAXES; OTHER LOCAL TAXES
• Ch. 18: Uniform County Innkeeper's Tax

Text

7. (a) This section applies only to Howard
County.
(b) This section applies only to rooms, lodgings, or accommodations
located within:
(1) an inn;
(2) a hotel; or
(3) a motel.
(c) As used in this section, "innkeeper's tax" means the tax that
except as provided in this section is imposed on a person engaged in
the business of renting or furnishing any rooms, lodgings, or
accommodations for a duration of less than thirty (30) days.
(d) As used in this section, "person" means an individual, a
corporation, a limited liability company, a partnership, a marketplace
facilitator under IC 6-9-29-6, or any other legal entity.
(e) If the county fiscal body finds that:
(1) an economic development project with a capital investment of
at least two billion dollars ($2,000,000,000) will be under
construction in the county during the time in which the ordinance
would be in effect; and
(2) the construction of the economic development project will
require workers that must relocate to the county for a period of
more than thirty (30) days;
the county fiscal body may adopt an ordinance to extend the thirty (30)
day duration described in subsection (c) for existing or newly built
inns, hotels, or motels while the ordinance is in effect.
(f) An ordinance adopted under this section does not apply to a
person that, prior to January 1, 2024, rented or furnished rooms,
lodgings, or accommodations that were not subject to the innkeeper's
tax because the rental or furnishing period exceeded the thirty (30) day
duration described in subsection (c).
(g) An ordinance adopted under this section:
(1) may not become effective until after April 30, 2024; and
(2) must expire before July 1, 2025.
(h) An ordinance adopted under this section must become effective
on the first day of a month and must expire on the last day of a month.
(i) If the county fiscal body adopts an ordinance under this section,
the county fiscal body shall reduce the innkeeper's tax rate for any
person subject to the innkeeper's tax rate from the current rate of eight
percent (8%) to the rate of six percent (6%), beginning with the month
that the ordinance becomes effective and effective until the ordinance
expires.
(j) Beginning with the first month after an ordinance under this
section expires, the county fiscal body may return the innkeeper's tax
rate for any person subject to the innkeeper's tax to a maximum rate of
eight percent (8%) as described in section 3(c)(2) of this chapter.
(k) If the county fiscal body adopts an ordinance under this section,
the county fiscal body shall:
(1) specify the effective date of the ordinance to provide that the
ordinance does not take effect before May 1, 2024;
(2) specify that the ordinance will expire before July 1, 2025; and
(3) immediately send a certified copy of the ordinance to the
commissioner of the department of state revenue.
(l) If the county fiscal body does not immediately send a certified
copy of the ordinance to the commissioner of the department of state
revenue as required under subsection (k), the department of state
revenue shall treat an extension of the duration under this section for
which an innkeeper's tax is imposed as having been adopted on the
later of:
(1) the first day of the month that is not less than thirty (30) days
after the ordinance is sent to the commissioner of the department
of state revenue; or
(2) the effective date specified in the ordinance.
The department of state revenue shall collect the tax imposed on the
days subject to an ordinance adopted under this section unless the
extension exceeds the maximum period allowable under this section.
(m) If an ordinance does not specify an effective date, the ordinance
shall be considered effective on the earliest date allowable under this
section.

Legislative History

As added by P.L.136-2024, SEC.32.