CHAPTER 10. WAYNE COUNTY INNKEEPER'S TAX
IC 6-9-10
Chapter 10. Wayne County Innkeeper's Tax
IC 6-9-10-1
Application of chapter
Sec. 1. This chapter applies to a county having a population of
more than seventy-one thousand (71,000) but less than seventy-one
thousand four hundred (71,400).
As added by Acts 1980, P.L.64, SEC.1. Amended by Acts 1982, P.L.1,
SEC.16; P.L.12-1992, SEC.41; P.L.170-2002, SEC.37.
IC 6-9-10-2
Board of managers; creation; promotion of conventions and
tourism
Sec. 2. (a) There is created a seven (7) member board of managers
(referred to as the "board" in this chapter) whose purpose is to
promote the development and growth of the convention and tourism
industry in the county.
(b) The board of county commissioners, by majority vote, shall
appoint three (3) members of the board, one (1) of whom must be
engaged in the lodging industry in the county, one (1) of whom must
be a county commissioner in the county, and one (1) of whom must
be a member of a chamber of commerce in the county. The city
council of the county's largest city according to the last preceding
United States decennial census shall, by majority vote, appoint three
(3) members of the board, one (1) of whom must be engaged in the
lodging industry in the county, one (1) of whom must be engaged in
the travel industry in the county, and one (1) of whom must be a
member of the chamber of commerce of the county's largest city. The
mayor of the city having the largest population in the county
according to the last preceding United States decennial census shall
appoint one (1) member who must be a member of the county's
business community.
(c) All terms of office begin on January 1 and end on December
31. Members of the board appointed by the county commissioners
serve one (1) year terms, and the other members of the board serve
two (2) year terms. If a vacancy occurs, a qualified person shall be
appointed by the original appointing authority to serve for the
remainder of the term.
(d) A board member may be removed for cause by his appointing
authority.
(e) Members of the board may not receive a salary. However,
board members shall receive reimbursement for necessary expenses
incurred in the performance of their respective duties.
(f) Each board member, before entering his duties, shall take an
oath of office in the usual form, to be indorsed upon his certificate of
appointment, which shall be promptly filed with the clerk of the
circuit court of his county of residence.
As added by Acts 1980, P.L.64, SEC.1. Amended by P.L.81-1985,
SEC.4.
IC 6-9-10-3
Meetings; officers; rules; quorum
Sec. 3. After the first day of January each year, the board shall
meet for the purpose of organization. They shall elect one (1) of their
members to serve as president, another to serve as vice president,
another to serve as secretary, and another to serve as treasurer. The
members elected to those offices shall perform the duties pertaining
to the offices. The first officers chosen shall serve from the date of
their election until their successors are elected and qualified. The
members shall be authorized to adopt such bylaws and rules and
regulations as they deem necessary for the proper conduct of their
proceedings, the carrying out of their duties, and the safeguarding of
the funds and the property entrusted to their care. A majority of the
board constitutes a quorum, and the concurrence of a majority of the
board is necessary to authorize any action.
As added by Acts 1980, P.L.64, SEC.1.
IC 6-9-10-4
Funds; deposit; audit
Sec. 4. All funds coming into possession of the board shall be
deposited, held, secured or invested and paid in accordance with the
general laws of the state relating to the handling of public funds. The
handling and expenditure of funds coming into possession of the
board is subject to audit and supervision by the state board of
accounts.
As added by Acts 1980, P.L.64, SEC.1.
IC 6-9-10-5
"Person"; powers of board
Sec. 5. (a) For purposes of this section, "person" includes a sole
proprietorship, a partnership, an association, a corporation, a limited
liability company, a fiduciary, or an individual.
(b) The board may:
(1) accept and use gifts, grants, and contributions from any
public or private source, under terms and conditions which the
board deems necessary and desirable;
(2) sue and be sued;
(3) enter into contracts and agreements;
(4) make rules and regulations necessary for the conduct of its
business and the accomplishment of its purposes;
(5) receive and approve, alter, or reject requests and proposals
for funding by organizations; and
(6) either:
(A) finance facilities; or
(B) enter into contracts with a person to assist in the
financing of facilities;
to be used by the board or a person to promote the development
and growth of the convention and tourism industry in the
county.
(c) By resolution of the board and by ordinance of the county
fiscal body, the board and the county may jointly:
(1) pledge tax revenues received under this chapter to pay:
(A) the principal of or interest on bonds;
(B) the lease rental payments on leases; or
(C) other obligations of the county;
to finance facilities described in subsection (b)(6); or
(2) require financial or other reports from:
(A) any organization that receives funds under this chapter;
or
(B) any person who receives assistance to finance facilities
under this chapter.
(d) The board may pledge tax revenues received under this
chapter to pay the interest on obligations entered into by a person
with whom the board has entered into a contract to assist in financing
facilities under subsection (b)(6).
(e) A pledge of revenues under this section is enforceable under
IC 5-1-14-4.
As added by Acts 1980, P.L.64, SEC.1. Amended by P.L.224-2003,
SEC.249.
IC 6-9-10-6
Tax on lodgings; collection; additional rate to finance facilities
Sec. 6. (a) There is imposed 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, lodging, or accommodations in any hotel,
motel, inn, university residence hall, tourist camp, or tourist cabin
located in the county. However, the tax is not imposed on the renting
or furnishing of rooms, lodgings, or accommodations to a person for
a period of thirty (30) days or more, or on the renting or furnishing
of any room, lodging, or accommodations in a university or college
residence hall to a student participating in a course of study for
which the student receives college credit from a college or university
located in the county.
(b) The tax shall be imposed at the rate of three percent (3%) on
the gross income derived from lodging income only. Except as
provided in subsection (g), the fiscal body of the county may increase
the tax rate up to a maximum rate of five percent (5%). The tax is in
addition to the state gross retail tax imposed on such persons by
IC 6-2.5.
(c) The county fiscal body may adopt an ordinance to require that
the tax be reported on forms approved by the county treasurer and
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 pursuant to 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 or the requirements of the county treasurer.
Specifically, and not in limitation of the foregoing sentence, the
terms "person" and "gross income" have the same meaning in this
section as they have in IC 6-2.5, except that "person" does not
include state supported educational institutions.
(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 by rule determine.
(f) If the tax is paid to the department of state revenue, the
amounts received from such tax shall be paid quarterly by the
treasurer of state to the county treasurer upon warrants issued by the
auditor of state.
(g) In addition to the rates authorized in subsection (b), the county
fiscal body may adopt an ordinance to increase the tax by an
additional rate of one percent (1%) on the gross income derived from
lodging income, up to a maximum rate of six percent (6%), only to
provide funds for the purposes described in section 5(b)(6) of this
chapter.
(h) A tax rate imposed under subsection (g) may not be imposed
for a time greater than is necessary to:
(1) pay the costs of financing facilities; or
(2) assist a person with whom the board has contracted to
finance facilities;
described in section 5(b)(6) of this chapter.
(i) The county fiscal body may not take action to rescind the
additional tax imposed under subsection (g) if:
(1) the principal of or interest on any bonds;
(2) the lease rentals due under any leases; or
(3) any other obligation;
remains unpaid.
As added by Acts 1980, P.L.64, SEC.1. Amended by P.L.19-1986,
SEC.25; P.L.110-1987, SEC.1; P.L.108-1987, SEC.11; P.L.67-1997,
SEC.11; P.L.224-2003, SEC.250.
IC 6-9-10-7
Convention and tourism fund; account for revenues from
additional tax rate
Sec. 7. (a) The county treasurer shall establish a convention and
tourism fund and shall deposit in the fund all money the county
treasurer receives under section 6 of this chapter.
(b) The county treasurer shall establish an account of the fund into
which the treasurer shall deposit all tax revenues received from the
imposition of the additional tax rate under section 6(g) of this
chapter. Money in the account shall be expended to pay:
(1) debt service on bonds issued by the county to finance
facilities described in section 5(b)(6) of this chapter; or
(2) interest on obligations entered into by a person with whom
the board has entered into a contract to assist in financing
facilities described in section 5(b)(6) of this chapter.
(c) Money in the fund shall be expended by the board to develop
and promote the convention and tourism industry.
As added by Acts 1980, P.L.64, SEC.1. Amended by P.L.224-2003,
SEC.251.
IC 6-9-10-8
Transfer and use of funds restricted; offenses
Sec. 8. (a) A person who approves the transfer of funds to any
person not qualified under this chapter for that transfer, or approves
a transfer for a purpose not permitted under this chapter, commits a
Class D felony.
(b) A person who receives a transfer of funds under this chapter
and knowingly uses the funds for any purpose other than a proposal
approved by the board commits a Class D felony.
As added by Acts 1980, P.L.64, SEC.1.
IC 6-9-10-9
Unique position of county to develop and promote convention and
tourism industry
Sec. 9. (a) A county described in section 1 of this chapter has been
presented a unique opportunity to enter into a public-private
partnership to develop conference facilities that will serve to develop
and promote the convention and tourism industry in the county.
(b) A county described in section 1 of this chapter is uniquely
positioned to develop and promote its convention and tourism
industry due to its geographic location as a gateway to the state and
the presence of at least two (2) national highways traversing its
boundaries.
As added by P.L.224-2003, SEC.252.
IC 6-9-10-10
Covenant protecting bondholders
Sec. 10. With respect to:
(1) bonds, leases, or other obligations for which the county has
pledged tax revenues under section 5 of this chapter; or
(2) bonds issued by a lessor that are payable from lease rentals;
the general assembly covenants with the county, the purchasers or
owners of the bonds or other obligations described in subdivision (1),
and the owners of bonds described in subdivision (2) that this chapter
will not be repealed or amended in any manner that will adversely
affect the imposition or collection of the tax imposed under this
chapter if the principal of any bonds, the interest on any bonds, or the
lease rentals due under any lease remain unpaid.
As added by P.L.224-2003, SEC.253.