Indiana § 6-9-9-2 Tax levy on business of renting or furnishing lodgings

Indiana Statutes

§ 6-9-9-2 — Tax levy on business of renting or furnishing lodgings

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

(a)Each year a tax shall be levied on every person engaged in the business of renting or furnishing, for periods of less than thirty (30) days, any lodgings in any hotel, motel, inn, tourist camp, tourist cabin, or any other place in which lodgings are regularly furnished for a consideration.

(b)This tax shall be in addition to the state gross retail tax and use tax imposed on such persons by IC 6-2.5.

(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

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(a) Each year a tax shall be levied on every
person engaged in the business of renting or furnishing, for periods of
less than thirty (30) days, any lodgings in any hotel, motel, inn, tourist
camp, tourist cabin, or any other place in which lodgings are regularly
furnished for a consideration.
(b) This tax shall be in addition to the state gross retail tax and use
tax imposed on such persons by IC 6-2.5.
(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 under 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. 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.
(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 determine by rule.
(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 treasurer of the capital improvement board of managers of the
county upon warrants issued by the state comptroller.
[Pre-Local Government Recodification Citation: 18-7-18-11
part.]
As added by Acts 1980, P.L.8, SEC.62. Amended by
P.L.19-1986, SEC.24; P.L.108-1987, SEC.10; P.L.86-1993, SEC.4;
P.L.67-1997, SEC.10; P.L.175-2018, SEC.9; P.L.9-2024,
SEC.226.

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