§ 6-9-4-6 — Tax on lodgings authorized; collection

Indiana § 6-9-4-6

• Jurisdiction: Indiana
• Art. 9: INNKEEPER'S TAXES; OTHER LOCAL TAXES
• Ch. 4: Monroe County Innkeeper's Tax

Text

(a) The county council may levy 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, lodgings, or
accommodations in any commercial hotel, motel, inn, tourist cabin,
university memorial union, or university residence hall, except state
camping facilities, located in the county. The tax shall be imposed at
the rate of at least three percent (3%) but not more than five percent
(5%) on the gross income derived from lodging income only and shall
be in addition to the state gross retail tax imposed on those persons by
IC 6-2.5. The tax does not apply to a retail transaction in which a
student rents lodging in a university memorial union or residence hall
while that student participates in a course of study for which the
student receives college credit from a state university located in the
county.
(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 apply to the imposition and administration of the tax
imposed under this section, except to the extent those 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, except that "person" shall not include state supported educational
institutions. 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.
(d) If the tax is paid to the department of state revenue, the amounts
received from the 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 1977, P.L.92, SEC.3. Amended by Acts 1979,
P.L.82, SEC.4; P.L.19-1986, SEC.21; P.L.108-1987, SEC.5;
P.L.62-1990, SEC.2; P.L.67-1997, SEC.5; P.L.175-2018, SEC.5;
P.L.9-2024, SEC.222.