CHAPTER 11. VIGO COUNTY INNKEEPER'S TAX
IC 6-9-11
Chapter 11. Vigo County Innkeeper's Tax
IC 6-9-11-1
Application of chapter
Sec. 1. This chapter applies to a county having a population of
more than one hundred five thousand (105,000) but less than one
hundred ten thousand (110,000).
As added by Acts 1980, P.L.65, SEC.1. Amended by Acts 1982, P.L.1,
SEC.17; P.L.12-1992, SEC.42; P.L.170-2002, SEC.39.
IC 6-9-11-2
Convention and visitor commission; creation
Sec. 2. (a) If a tax is levied under section 6(a) of this chapter,
there is created a five (5) member convention and visitor commission
(referred to as the "commission" in this chapter), whose purpose it is
to promote the development and growth of the convention and visitor
industry in the county.
(b) The county council, by majority vote, shall appoint two (2)
members of the commission, one (1) of whom must be engaged in the
hotel or motel business in the county and one (1) of whom must be
engaged in the profession of education within the county. The two
(2) members appointed by the county council may not be members
of the same political party. The county commissioners, by majority
vote, shall appoint two (2) members of the commission, one (1) of
whom must be engaged in the hotel or motel business within the
county and one (1) of whom must be representative of business,
industry or labor within the county. The two (2) members appointed
by the county commissioners may not be members of the same
political party. The mayor of the largest city in the county, according
to the preceding decennial United States census, shall appoint one (1)
member of the commission. The mayor's appointee must be engaged
in the hotel or motel business in the county.
(c) The initial terms of office of the members of the commission
begin on the date a tax is levied under section 6(a) of this chapter.
The initial terms of the members appointed by the county
commissioners end on December 31 of the year in which the tax is
levied, and the initial terms of the members appointed by the county
council and by the mayor of the largest city end on December 31 of
the immediately following year. All terms of office after the initial
terms begin on January 1 and end on December 31. After the initial
terms, members of the commission appointed by the county council
and by the mayor of the largest city serve two (2) year terms, and
members appointed by the county commissioners serve one (1) year
terms. A member whose term expires may be reappointed to serve
another term. If a vacancy occurs, the commission, by majority vote
shall, within thirty (30) days, appoint a qualified person to serve the
remainder of the term. If the commission fails to appoint a person
within thirty (30) days of the vacancy, the original appointing official
or body for that vacant position, by majority vote, shall appoint a
qualified person to serve the remainder of the term.
(d) Members of the commission may not receive a salary.
However, commission members shall receive reimbursement for
necessary expenses, but only when the necessary expenses are
incurred in the performance of their respective duties.
As added by Acts 1980, P.L.65, SEC.1.
IC 6-9-11-3
Powers and duties of commission
Sec. 3. (a) The commission may:
(1) accept and use gifts, grants, and contributions from any
public or private source, under terms and conditions which the
commission 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 corporations qualified under clause (6) of this
section;
(6) after its approval of a proposal, transfer money, quarterly or
less frequently, from the fund established in section 7 of this
chapter, to any Indiana not-for-profit corporation for the
purpose of promotion and encouragement in the county of
conventions, tourism, trade shows, visitors, or special events;
(7) require financial or other reports from any corporation that
receives funds under this chapter;
(8) issue bonds for the construction, acquisition, enlarging, and
equipping of a sports and recreational facility;
(9) enter into leases under IC 36-1-10 for the construction
acquisition, enlargement, and equipping of a sports and
recreational facility; and
(10) exercise the power of eminent domain to acquire property
to promote and encourage conventions, tourism, trade shows,
visitors, or special events within the county.
(b) A majority of the commission shall constitute a quorum for the
transaction of business, and the concurrence of a majority of those
present shall be necessary to authorize any action.
As added by Acts 1980, P.L.65, SEC.1. Amended by P.L.11-2001,
SEC.1.
IC 6-9-11-3.5
Use of funds; sports and recreation facilities
Sec. 3.5. The commission may enter into an agreement under
which amounts deposited in, or to be deposited in, the convention
and visitor promotion fund established under section 7 of this chapter
are pledged to payment of obligations (including bonds and leases
entered into under IC 36-1-10) issued to finance the construction,
acquisition, enlargement, and equipping of a sports and recreation
facility to promote and encourage conventions, trade shows, tourism,
visitors, or special events within the county.
As added by P.L.11-2001, SEC.2.
IC 6-9-11-3.7
Bonds and leases; sports and recreation facilities
Sec. 3.7. (a) The commission may issue bonds or enter into leases
to:
(1) pay the costs incurred in the financing, construction,
acquisition, enlargement, and equipping of a sports and
recreational facility to promote and encourage conventions,
trade shows, tourism, visitors, or special events within the
county;
(2) reimburse itself or any nonprofit corporation for any money
advanced to pay the costs described in subdivision (1); or
(3) refund bonds issued or other obligations incurred under this
chapter.
The county fiscal body must adopt a resolution authorizing the
issuance of bonds or the execution of leases entered into under this
section.
(b) Bonds issued under this section:
(1) are payable solely from the money provided in this chapter;
(2) may, in the discretion of the commission, be sold at a
negotiated sale or under IC 5-1-11 and IC 5-3-1; and
(3) must be authorized by a resolution of the commission.
(c) Leases entered into under this section:
(1) may be for a term not to exceed fifty (50) years;
(2) may provide for payments from revenues under this chapter,
any other revenues available to the commission, or any
combination of these sources;
(3) may provide that payments by the commission to the lessor
are required only to the extent and only for the time that the
lessor is able to provide the leased facilities in accordance with
the lease;
(4) must be based upon the value of the facilities leased; and
(5) may not create a debt of the county for purposes of the
Constitution of the State of Indiana.
(d) A lease may be entered into by the commission only after a
public hearing:
(1) for which notice has been given in accordance with
IC 5-3-1; and
(2) at which all interested parties are provided the opportunity
to be heard.
(e) After the public hearing required by subsection (d), the
commission may approve the execution of a lease only if the
commission finds that the services to be provided throughout the life
of the lease will serve the public purposes for which the commission
was created and that the execution of the lease is in the best interests
of the residents of the county.
(f) Upon execution of a lease under this section, the commission
shall publish notice of the execution of the lease in accordance with
IC 5-3-1.
(g) An action to contest the validity of bonds issued or leases
entered into under this section must be brought within thirty (30)
days after the adoption of a bond resolution or notice of the
execution and approval of the lease, as the case may be.
As added by P.L.11-2001, SEC.3.
IC 6-9-11-3.9
Bonds and leases; adverse legislation
Sec. 3.9. With respect to:
(1) bonds or leases to which the commission has pledged
revenues under this chapter; and
(2) bonds issued by a lessor that are payable from lease rentals;
the general assembly covenants with the commission and the
purchasers or owners of the bonds described in this section that this
chapter will not be repealed or amended in any manner that will
adversely affect the collection of the tax imposed under this chapter
or the money deposited in the convention and visitor promotion fund,
as long as the principal of or interest on any bonds, or the lease
rentals due under any lease, are unpaid.
As added by P.L.11-2001, SEC.4.
IC 6-9-11-4
Expenses of commission; disbursements
Sec. 4. All expenses of the commission shall be paid from the
fund established in section 7 of this chapter. The commission has the
sole authority to allocate and disburse monies from this fund. The
commission may make allocations of these funds only to further the
purpose of this chapter as stated in section 2(a) of this chapter. In
addition, the commission may not lend any funds to any private
investment group.
As added by Acts 1980, P.L.65, SEC.1.
IC 6-9-11-4.5
Public purpose; sports and recreation facilities
Sec. 4.5. The financing of the construction, acquisition,
enlargement, and equipping of a sports and recreational facility to
promote and encourage conventions, trade shows, tourism, visitors,
or special events within the county serves a public purpose and is of
benefit to the general welfare of the county by encouraging
investment, job creation and retention, and economic growth and
diversity.
As added by P.L.11-2001, SEC.5.
IC 6-9-11-5
Report by not-for-profit corporations receiving funds
Sec. 5. Any not-for-profit corporation that receives funds under
this chapter shall make a financial or other report upon request of the
commission, and/or the Vigo County Council.
As added by Acts 1980, P.L.65, SEC.1.
IC 6-9-11-6
Tax on lodgings authorized; imposition, payment, and collection
Sec. 6. (a) The county council 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 commercial hotel, motel, inn, tourist camp,
tourist cabin, university memorial union, or university residence hall,
except state camping facilities, located in the county. The county
council may impose the tax at a rate not to exceed five percent (5%)
on the gross income derived from lodging income only. The tax is in
addition to the state gross retail tax imposed on those persons by
IC 6-2.5. The tax does not apply to a retail transaction in which a
student rents lodging in a university memorial union or residence hall
while that student participates in a course of study for which the
student receives college credit from a state university located in the
county.
(b) 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.
(c) All of the provisions of IC 6-2.5 relating to rights, duties,
liabilities, procedures, penalties, definitions, exemptions, and
administration apply 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. 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, except that "person" shall not include supported educational
institutions. 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.
(d) If the tax is paid to the department of state revenue, the
amounts received from the tax shall be paid quarterly by the treasurer
of state to the county treasurer upon warrants issued by the auditor
of state.
(e) The tax imposed under subsection (a) does not apply to the
renting or furnishing of rooms, lodgings, or accommodations to a
person for a period of thirty (30) days or more.
As added by Acts 1980, P.L.65, SEC.1. Amended by P.L.19-1986,
SEC.26; P.L.108-1987, SEC.12; P.L.85-1995, SEC.36; P.L.67-1997,
SEC.13; P.L.41-1999, SEC.1.
IC 6-9-11-7
Convention and visitor promotion fund
Sec. 7. The county treasurer shall establish a convention and
visitor promotion fund and shall invest any portion of the fund as he
may be directed by the commission in section 2(a) of this chapter. He
shall deposit in the fund all money he receives under section 6 of this
chapter. Money in the fund may be expended only as provided in this
chapter.
As added by Acts 1980, P.L.65, SEC.1.
IC 6-9-11-8
Transfer and use of funds; offenses
Sec. 8. (a) A member of the commission who knowingly approves
the transfer of funds to any person not qualified under this chapter
for such a 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 commission, commits a Class D felony.
As added by Acts 1980, P.L.65, SEC.1.
IC 6-9-11-9
Promotion of tourism and visitors; sports and recreation facilities
Sec. 9. The General Assembly finds that:
(1) a county described in section 1 of this chapter possesses a
unique opportunity to promote and encourage conventions,
trade shows, tourism, visitors, or special events in the county
due to the presence in the county of one (1) or more sports and
recreational facilities that have been used by:
(A) public and private universities in the county;
(B) senior citizens;
(C) community groups; and
(D) interscholastic organizations;
for athletic competitions that have served and encouraged
tourism and visitors in the county due to the size, extent, and
nature of such athletic competitions; and
(2) the construction, acquisition, enlargement, and equipping of
those sports and recreational facilities will promote and
encourage tourism and visitors within the county.
As added by P.L.11-2001, SEC.6.