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Indiana Code — Title 6 (Taxation)

IC 6-9-45.6-4

Supplemental innkeeper's tax; rate; filing of returns

Official textiga.in.govlast amended

Sec. 4.

# (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.
As added by P.L.255-2015, SEC.62.

Amendment history

As added by P.L.255-2015, SEC.62.

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Nearby sections (25 sections)
  1. 6-9-45.5-5 · "Historic hotels resort"
  2. 6-9-45.5-6 · "Person"
  3. 6-9-45.5-7 · "Retail merchant"
  4. 6-9-45.5-8 · Food and beverage tax
  5. 6-9-45.5-9 · Application of food and beverage tax
  6. 6-9-45.5-10 · Items exempt from food and beverage tax
  7. 6-9-45.5-11 · Manner of imposition, payment, and collection; filing of
  8. 6-9-45.5-12 · Transfer
  9. 6-9-45.5-13 · Another food and beverage tax application
  10. 6-9-45.6-1 · Application
  11. 6-9-45.6-2 · "Historic hotel"
  12. 6-9-45.6-3 · "Person"
  13. 6-9-45.6-4 · Supplemental innkeeper's tax; rate; filing of returns
  14. 6-9-45.6-5 · Distribution
  15. 6-9-45.6-6 · Another innkeeper's tax application
  16. 6-9-46-1 · Applicability
  17. 6-9-46-2 · "Indoor performing arts center"
  18. 6-9-46-3 · Authorization to impose tax
  19. 6-9-46-4 · Rate
  20. 6-9-46-5 · Liability for tax; collection
  21. 6-9-46-6 · Remittance; reporting
  22. 6-9-46-7 · Distribution
  23. 6-9-46-8 · County performing arts center admissions tax fund
  24. 6-9-46-9 · Contractual arrangements
  25. 6-9-46-10 · Covenant
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