Indiana § 6-9-45.6-4 Supplemental innkeeper's tax; rate; filing of returns

Indiana Statutes

§ 6-9-45.6-4 — Supplemental innkeeper's tax; rate; filing of returns

Indiana § 6-9-45.6-4

Art. 9INNKEEPER'S TAXES; OTHER LOCAL TAXES

Ch. 45.6Historic Hotels Supplemental Innkeeper's Tax

This text of Indiana § 6-9-45.6-4 (Supplemental innkeeper's tax; rate; filing of returns) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-9-45.6-4 (2026).

Text

(a)A supplemental innkeeper's tax is levied on every person or entity 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 historic hotel.

(b)The tax is imposed at the rate of two percent (2%) on the gross retail income derived after June 30, 2015, from lodging income only and is in addition to the state gross retail tax imposed under IC 6-2.5. The tax shall be imposed, paid, and collected in exactly the same manner as the state gross retail tax is imposed, paid, and collected under IC 6-2.5.

(c)All the provisions of IC 6-2.5 relating to rights, duties, liabilities, procedures, penalties, definitions, exemptions, and administration are applicable to the imposition and administration of the tax

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(a) A supplemental innkeeper's tax is levied on
every person or entity 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 historic hotel.
(b) The tax is imposed at the rate of two percent (2%) on the gross
retail income derived after June 30, 2015, from lodging income only
and is in addition to the state gross retail tax imposed under IC 6-2.5.
The tax shall be imposed, paid, and collected in exactly the same
manner as the state gross retail tax is imposed, paid, and collected
under IC 6-2.5.
(c) All the provisions of IC 6-2.5 relating to rights, duties, liabilities,
procedures, penalties, definitions, exemptions, and administration are
applicable 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. The return
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 determine.