Indiana § 6-9-75-3 Fiscal body ability to levy tax; categories of eligible accommodations

Indiana Statutes

§ 6-9-75-3 — Fiscal body ability to levy tax; categories of eligible accommodations

Indiana·Art. 9 INNKEEPER'S TAXES; OTHER LOCAL TAXES·Ch. 75 Parke County Innkeeper's Tax

(a)The fiscal body of the county 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:

(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

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(a) The fiscal body of the county 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:
(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.

Indiana § 6-9-75-3 (Fiscal body ability to levy tax; categories of eligible accommodations) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.