Indiana Code — Title 6 (Taxation)
IC 6-9-9-2
Tax levy on business of renting or furnishing lodgings
Sec. 2.
# (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.
Amendment history
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.
Source: view the official text
Nearby sections (25 sections)
- 6-9-7-3 · Powers and duties of commission
- 6-9-7-4 · Expenses of commission; budget; expenditures
- 6-9-7-5 · Report by entity receiving funds
- 6-9-7-6 · Tax on lodgings authorized; collection
- 6-9-7-7 · Innkeeper's tax fund; expenditures; advisory commission;
- 6-9-7-8 · Transfer and use of funds restricted; offenses
- 6-9-7-9 · Supplemental innkeeper's tax fund; uses
- 6-9-8-1 · Application of chapter
- 6-9-8-2 · Tax levy on business of renting or furnishing lodgings
- 6-9-8-3 · Tax rate; increases; use of money generated by increase
- 6-9-8-4 · Exceptions
- 6-9-9-1 · Application of chapter
- 6-9-9-2 · Tax levy on business of renting or furnishing lodgings
- 6-9-9-3 · Tax rate; funding of convention and visitors bureau
- 6-9-9-4 · Exceptions
- 6-9-10-1 · Application of chapter
- 6-9-10-2 · Board of managers; creation; promotion of conventions and
- 6-9-10-3 · Meetings; officers; rules; quorum
- 6-9-10-4 · Funds; deposit; audit
- 6-9-10-5 · "Person"; powers of board
- 6-9-10-6 · Tax on lodgings; collection; additional rate to finance…
- 6-9-10-7 · Convention and tourism fund; account for revenues from
- 6-9-10-8 · Transfer and use of funds restricted; offenses
- 6-9-10-9 · Unique position of county to develop and promote convention
- 6-9-10-10 · Covenant protecting bondholders