§ 6-9-56-3 — Authorization to impose tax; rate; distribution; applicability of state gross retail tax provisions

Indiana § 6-9-56-3

• Jurisdiction: Indiana
• Art. 9: INNKEEPER'S TAXES; OTHER LOCAL TAXES
• Ch. 56: Hamilton County Innkeeper's Tax

Text

(a) The fiscal body of the county may impose 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:
(1) hotel;
(2) motel;
(3) boat motel;
(4) inn;
(5) college or university memorial union;
(6) college or university residence hall or dormitory; or
(7) tourist cabin;
located in the county.
(b) The tax does not apply to gross income received in a transaction
in which:
(1) a student rents lodgings in a college or university residence
hall while that student participates in a course of study for which
the student receives college credit from a college or university
located in the county; or
(2) a person rents a room, lodging, or accommodations for a
period of thirty (30) days or more.
(c) The following apply to the tax rate imposed under this section:
(1) Before July 1, 2023, the tax may not exceed the rate of five
percent (5%) on the gross retail income derived from lodging
income only and is in addition to the state gross retail tax imposed
under IC 6-2.5.
(2) After June 30, 2023, the tax may not exceed the rate of eight
percent (8%) on the gross retail income derived from lodging
income only and is in addition to the state gross retail tax imposed
under IC 6-2.5.
(d) 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 under IC 6-2.5.
(e) All of 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 or the requirements of the county treasurer. If the tax is paid to
the department of state revenue, 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, by rule, determine.

Legislative History

As added by P.L.236-2023, SEC.121.