CHAPTER 14. BROWN COUNTY INNKEEPER'S TAX
IC 6-9-14
Chapter 14. Brown County Innkeeper's Tax
IC 6-9-14-1
Application of chapter
Sec. 1. This chapter applies to a county having a population of
more than fourteen thousand nine hundred (14,900) but less than
sixteen thousand (16,000).
As added by Acts 1981, P.L.100, SEC.1. Amended by Acts 1982,
P.L.1, SEC.18; P.L.12-1992, SEC.43; P.L.170-2002, SEC.40.
IC 6-9-14-2
Convention and visitors commission
Sec. 2. (a) A county that imposes a tax pursuant to section 6 of
this chapter shall create a five (5) member convention and visitors
commission (referred to as the "commission" in this chapter), whose
purpose it is to promote the development and growth of conventions
and visitation in the county.
(b) If a convention and visitors commission is created for a
county, the county council, by majority vote, shall appoint three (3)
members of the commission, at least two (2) of whom must be
engaged in the hotel or motel business in the county. The county
commissioners, by majority vote, shall appoint two (2) members of
the commission, at least one (1) of whom must be engaged in the
hotel or motel business within the county.
(c) All terms of office begin on January 1 and end on December
31. Members of the commission appointed by the county council
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, a qualified person shall be appointed by the original
appointing authority to serve for the remainder of the term.
(d) A member of the commission may be removed for cause by his
appointing authority.
(e) 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 1981, P.L.100, SEC.1. Amended by P.L.62-1990,
SEC.3.
IC 6-9-14-3
Powers
Sec. 3. 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 subdivision (6);
(6) after its approval of a proposal, transfer money, quarterly or
less frequently, from the fund required by section 7 of this
chapter, to any not-for-profit corporation, for the purpose of
promotion and encouragement in the county of convention and
visitation development; and
(7) require financial or other reports from any corporation that
receives funds under this chapter.
A majority of the commission shall constitute a quorum for the
transaction of business, and the concurrence of a majority of the
commission shall be necessary to authorize any action.
As added by Acts 1981, P.L.100, SEC.1. Amended by P.L.62-1990,
SEC.4.
IC 6-9-14-4
Payment of expenses; budget; expenditures
Sec. 4. All expenses of the commission shall be paid from the
fund required by section 7 of this chapter. The commission shall
annually prepare a budget taking into consideration the
recommendations made by a not-for-profit corporation qualifying
under section 3 of this chapter and shall submit it to the county
council for its review and approval. No expenditure shall be made
unless it is pursuant to an appropriation made by the county council
in the manner provided by law.
As added by Acts 1981, P.L.100, SEC.1.
IC 6-9-14-5
Report by recipient of 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.
As added by Acts 1981, P.L.100, SEC.1.
IC 6-9-14-6
Tax on lodging income
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 hotel, motel, inn, conference center, retreat
center, or tourist cabin located in the county. However, the county
council may not levy the tax on a person for engaging in the business
of providing campsites within a state or federal park or forest. The
tax may be imposed at any rate up to and including five percent
(5%). The tax shall be imposed on the gross retail income derived
from lodging income only and shall be in addition to the state gross
retail tax imposed on those persons by IC 6-2.5.
(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
retail income" shall have the same meaning in this section as they
have in IC 6-2.5. 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 or regulation, 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 1981, P.L.100, SEC.1. Amended by P.L.108-1987,
SEC.13; P.L.62-1990, SEC.5; P.L.85-1995, SEC.35; P.L.67-1997,
SEC.14.
IC 6-9-14-7
Convention and visitors fund
Sec. 7. The county treasurer shall establish a convention and
visitors fund. He shall deposit in the fund the 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 1981, P.L.100, SEC.1. Amended by P.L.62-1990,
SEC.6.
IC 6-9-14-8
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 1981, P.L.100, SEC.1.