Partnertax.ai
Start free trial →

Indiana Code — Title 6 (Taxation)

IC 6-9-75-3

Fiscal body ability to levy tax; categories of eligible

Official textiga.in.govlast amended

accommodations
Sec. 3. (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.
As added by P.L.230-2025, SEC.124.

Amendment history

As added by P.L.230-2025, SEC.124.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
Nearby sections (25 sections)
  1. 6-9-74-2 · Definitions
  2. 6-9-74-3 · Fiscal body ability to levy tax; categories of eligible
  3. 6-9-74-4 · Tax rate
  4. 6-9-74-5 · Convention, visitor, and tourism promotion fund
  5. 6-9-74-6 · Commission
  6. 6-9-74-7 · Powers of commission
  7. 6-9-74-8 · Resolution authorizing agreement that pledges amounts
  8. 6-9-74-9 · Handling and expenditure of money by commission
  9. 6-9-74-10 · Unauthorized transfer; felony
  10. 6-9-74-11 · Termination and expiration
  11. 6-9-75-1 · Application
  12. 6-9-75-2 · Definitions
  13. 6-9-75-3 · Fiscal body ability to levy tax; categories of eligible
  14. 6-9-75-4 · Tax rate
  15. 6-9-75-5 · Convention, visitor, and tourism promotion fund
  16. 6-9-75-6 · Commission
  17. 6-9-75-7 · Powers of commission
  18. 6-9-75-8 · Handling and expenditure of money by commission
  19. 6-9-75-9 · Unauthorized transfer; felony
  20. 6-9-75-10 · Termination and expiration
  21. 6-9-76-1 · Application
  22. 6-9-76-2 · Definitions
  23. 6-9-76-3 · Fiscal body ability to levy tax; categories of eligible
  24. 6-9-76-4 · Tax rate
  25. 6-9-76-5 · Convention, visitor, and tourism promotion fund
Full table of contents →