§ 6-9-3-4 — Innkeeper's tax imposed; collection

Indiana § 6-9-3-4

• Jurisdiction: Indiana
• Art. 9: INNKEEPER'S TAXES; OTHER LOCAL TAXES
• Ch. 3: Floyd/Clark County Innkeeper's Tax

Text

(a) In counties to which this chapter applies, there
shall be levied each year 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 or lodgings or accommodations in any commercial
hotel, motel, inn, tourist camp, or tourist cabin. However, this tax 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.
(b) The tax shall be at the rate of four percent (4%) on the gross
retail 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. The tax rate may be increased to not more than six percent (6%)
by the adoption of substantially similar ordinances by the county fiscal
body of each of the counties to which this chapter applies.
(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" shall have the same meaning in this section as
they have in IC 6-2.5.
(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 monthly by the treasurer of state
to the county treasurer upon warrants issued by the state comptroller.
As added by Acts 1976, P.L.23, SEC.1. Amended by Acts 1977,
P.L.92, SEC.2; Acts 1979, P.L.82, SEC.3; P.L.55-1984, SEC.2;
P.L.108-1987, SEC.4; P.L.84-1993, SEC.1; P.L.67-1997, SEC.4;
P.L.175-2018, SEC.4; P.L.290-2019, SEC.5; P.L.9-2024,
SEC.221.