§ 6-9-2.5-6 — Tax on lodgings authorized; rate; collection

Indiana § 6-9-2.5-6

• Jurisdiction: Indiana
• Art. 9: INNKEEPER'S TAXES; OTHER LOCAL TAXES
• Ch. 2.5: Vanderburgh County Innkeeper's Tax

Text

(a) The county council may levy 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 commercial hotel, motel, inn, tourist camp, or
tourist cabin located in a county described in section 1 of this chapter.
Such tax shall not exceed the rate of eight percent (8%) on the gross
income derived from lodging income only and shall be in addition to
the state gross retail tax imposed on such 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 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
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 such 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 1976, P.L.22, SEC.1. Amended by Acts 1979,
P.L.82, SEC.2; P.L.97-1983, SEC.8; P.L.108-1987, SEC.3;
P.L.49-1994, SEC.7; P.L.67-1997, SEC.3; P.L.178-2002, SEC.74;
P.L.224-2007, SEC.93; P.L.175-2018, SEC.3; P.L.9-2024,
SEC.220.