CHAPTER 16. HOWARD COUNTY INNKEEPER'S TAX
IC 6-9-16
Chapter 16. Howard County Innkeeper's Tax
IC 6-9-16-1
Application of chapter
Sec. 1. This chapter applies to a county having a population of
more than eighty thousand (80,000) but less than ninety thousand
(90,000).
As added by Acts 1981, P.L.102, SEC.1. Amended by Acts 1982,
P.L.1, SEC.20; P.L.12-1992, SEC.45; P.L.170-2002, SEC.42.
IC 6-9-16-2
Convention and visitor commission
Sec. 2. (a) There is created a seven (7) 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 commissioners, by majority vote, shall appoint
four (4) members of the commission. The county commissioners
shall appoint one (1) member who is engaged in the hotel or motel
business in the county, one (1) member who is engaged in the
restaurant business in the county, one (1) member who is engaged in
the hospitality and visitor industry in the county, and one (1) member
at large. The mayor of the municipality with the largest population
in the county shall appoint three (3) members of the commission, one
(1) of whom is engaged in the hotel, motel, or restaurant business in
the county, one (1) of whom is engaged in the hospitality and visitor
industry in the county, and one (1) of whom is engaged in business
or industry 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
commissioners serve terms of two (2) years, and members appointed
by the mayor of the largest municipality in the county serve terms of
one (1) year. 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.102, SEC.1. Amended by P.L.69-1997,
SEC.1.
IC 6-9-16-3
Powers 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 required by section 7 of this
chapter, to any Indiana nonprofit corporation for the purpose of
promotion and encouragement in the county of conventions,
trade shows, visitors, or special events, including any related
activity authorized by ordinance adopted by the county
legislative body, such as the acquisition, construction,
improvement, maintenance, financing, or refinancing of land,
facilities, capital improvements, or equipment for conventions,
trade shows, visitors, or special events; and
(7) require financial or other reports from any corporation that
receives funds under this chapter.
(b) A majority of the members of the commission shall constitute
a quorum for the transaction of business, and the concurrence of a
majority of the members of the commission shall be necessary to
authorize any action.
As added by Acts 1981, P.L.102, SEC.1. Amended by P.L.69-1997,
SEC.2.
IC 6-9-16-4
Expenses; payment; 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.102, SEC.1.
IC 6-9-16-5
Report by recipients 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.102, SEC.1.
IC 6-9-16-6
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 commercial hotel, motel, inn, tourist camp,
or tourist cabin, except state camping facilities, located in the county.
The tax may be imposed only on the gross retail income derived from
lodging income at any rate not to exceed:
(1) five percent (5%) before January 1, 2014; and
(2) four percent (4%) after December 31, 2013.
The tax must be calculated 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 must 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" have the same meaning in this section as they have in
IC 6-2.5, except that "person" shall not include state supported
educational institutions. 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 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.102, SEC.1. Amended by P.L.108-1987,
SEC.15; P.L.69-1997, SEC.3; P.L.67-1997, SEC.16;
P.L.253-1997(ss), SEC.7; P.L.167-2006, SEC.2.
IC 6-9-16-7
Convention and visitor promotion fund
Sec. 7. The county treasurer shall establish a convention and
visitor promotion fund. 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 1981, P.L.102, SEC.1.
IC 6-9-16-8
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.102, SEC.1.