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Indiana Code — Title 6 (Taxation)

IC 6-9-75-4

Tax rate

Official textiga.in.govlast amended

Sec. 4.

# (a)

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.

# (b)

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.

# (c)

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.

# (d)

If the tax is paid to the department of state revenue, the amounts received from the tax imposed under this section shall be paid monthly by the treasurer of state to the county treasurer upon warrants issued by the state comptroller.
As added by P.L.230-2025, SEC.124.

Amendment history

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

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Nearby sections (25 sections)
  1. 6-9-74-3 · Fiscal body ability to levy tax; categories of eligible
  2. 6-9-74-4 · Tax rate
  3. 6-9-74-5 · Convention, visitor, and tourism promotion fund
  4. 6-9-74-6 · Commission
  5. 6-9-74-7 · Powers of commission
  6. 6-9-74-8 · Resolution authorizing agreement that pledges amounts
  7. 6-9-74-9 · Handling and expenditure of money by commission
  8. 6-9-74-10 · Unauthorized transfer; felony
  9. 6-9-74-11 · Termination and expiration
  10. 6-9-75-1 · Application
  11. 6-9-75-2 · Definitions
  12. 6-9-75-3 · Fiscal body ability to levy tax; categories of eligible
  13. 6-9-75-4 · Tax rate
  14. 6-9-75-5 · Convention, visitor, and tourism promotion fund
  15. 6-9-75-6 · Commission
  16. 6-9-75-7 · Powers of commission
  17. 6-9-75-8 · Handling and expenditure of money by commission
  18. 6-9-75-9 · Unauthorized transfer; felony
  19. 6-9-75-10 · Termination and expiration
  20. 6-9-76-1 · Application
  21. 6-9-76-2 · Definitions
  22. 6-9-76-3 · Fiscal body ability to levy tax; categories of eligible
  23. 6-9-76-4 · Tax rate
  24. 6-9-76-5 · Convention, visitor, and tourism promotion fund
  25. 6-9-76-6 · Tourism capital fund
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