CHAPTER 18. UNIFORM COUNTY INNKEEPER'S TAX
IC 6-9-18
Chapter 18. Uniform County Innkeeper's Tax
IC 6-9-18-1
Application of chapter
Sec. 1. This chapter applies to any county that is not required to
impose an innkeeper's tax under any other chapter of this article.
However, a county that imposes an innkeeper's tax under this chapter
may not also impose an innkeeper's tax under another chapter.
As added by Acts 1982, P.L.1, SEC.21. Amended by P.L.55-1984,
SEC.5; P.L.74-1986, SEC.6; P.L.32-1986, SEC.3.
IC 6-9-18-2
Definitions
Sec. 2. As used in this chapter:
"Executive" and "fiscal body" have the same meanings that are
prescribed by IC 36-1-2.
"Gross retail income" and "person" have the same meanings that
are prescribed by IC 6-2.5-1.
As added by Acts 1982, P.L.1, SEC.21.
IC 6-9-18-3
Tax on lodging income
Sec. 3. (a) The fiscal body of a county 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:
(1) hotel;
(2) motel;
(3) boat motel;
(4) inn;
(5) college or university memorial union;
(6) college or university residence hall or dormitory; or
(7) tourist cabin;
located in the county.
(b) The tax does not apply to gross income received in a
transaction in which:
(1) a student rents lodgings in a college or university residence
hall while that student participates in a course of study for
which the student receives college credit from a college or
university located in the county; or
(2) a person rents a room, lodging, or accommodations for a
period of thirty (30) days or more.
(c) The tax may not exceed the rate of five percent (5%) on the
gross retail income derived from lodging income only and is in
addition to the state gross retail tax imposed under IC 6-2.5.
(d) 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 under IC 6-2.5.
(e) All of the provisions of IC 6-2.5 relating to rights, duties,
liabilities, procedures, penalties, definitions, exemptions, and
administration are applicable 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. 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, determine.
(f) If the tax is paid to the department of state revenue, the
amounts received from the tax imposed under this section shall be
paid monthly by the treasurer of state to the county treasurer upon
warrants issued by the auditor of state.
As added by Acts 1982, P.L.1, SEC.21. Amended by P.L.108-1987,
SEC.16; P.L.67-1997, SEC.18.
IC 6-9-18-4
Convention, visitor, and tourism promotion fund
Sec. 4. (a) If a tax is levied under section 3 of this chapter, the
county treasurer shall establish a convention, visitor, and tourism
promotion fund. He shall deposit in this fund all amounts he receives
under that section.
(b) In a county in which a commission has been established under
section 5 of this chapter, the county auditor shall issue a warrant
directing the county treasurer to transfer money from the convention,
visitor, and tourism promotion fund to the commission's treasurer if
the commission submits a written request for the transfer.
(c) Money in a convention, visitor, and tourism promotion fund,
or money transferred from such a fund under subsection (b), may be
expended only to promote and encourage conventions, visitors, and
tourism within the county. Expenditures under this subsection may
include, but are not limited to, expenditures for advertising,
promotional activities, trade shows, special events, and recreation.
(d) If before July 1, 1997, a county issues a bond with a pledge of
revenues from the tax imposed under section 3 of this chapter, the
county shall continue to expend money from the fund for that
purpose until the bond is paid.
As added by Acts 1982, P.L.1, SEC.21. Amended by P.L.97-1983,
SEC.1; P.L.55-1984, SEC.6; P.L.67-1997, SEC.19; P.L.46-1998,
SEC.7.
IC 6-9-18-5
Commission for promotion of convention, visitor, and tourism
industry; creation; membership; organization
Sec. 5. (a) If a tax is levied under section 3 of this chapter, the
county executive shall create a commission to promote the
development and growth of the convention visitor, and tourism
industry in the county. If two (2) or more adjoining counties desire
to establish a joint commission, the counties shall enter into an
agreement under IC 36-1-7.
(b) The county executive shall determine the number of members,
which must be an odd number, to be appointed to the commission. A
simple majority of the members must be:
(1) engaged in a convention, visitor, or tourism business; or
(2) involved in or promoting conventions, visitors, or tourism.
If available and willing to serve, at least two (2) of the members must
be engaged in the business of renting or furnishing rooms, lodging,
or accommodations (as described in section 3 of this chapter). Not
more than one (1) member may be affiliated with the same business
entity. No more than a simple majority of the members may be
affiliated with the same political party. Each member must reside in
the county. The county executive shall also determine who will make
the appointments to the commission, except that the executive of the
largest municipality in the county shall appoint a number of the
members of the commission, which number shall be in the same ratio
to the total size of the commission (rounded off to the nearest whole
number) that the population of the largest municipality bears to the
total population of the county.
(c) This subsection applies to a county in which a tax imposed
under this chapter becomes effective after December 31, 1989. If a
municipality other than the largest municipality in the county collects
fifty percent (50%) or more of the tax revenue collected under this
chapter during the three (3) month period following imposition of the
tax, the executive of the municipality shall appoint the same number
of members to the commission that the executive of the largest
municipality in the county appoints under subsection (b).
(d) Except as provided in subsection (c), all terms of office of
commission members begin on January 1. Initial appointments must
be for staggered terms, with subsequent appointments for two (2)
year terms. A member whose term expires may be reappointed to
serve another term. If a vacancy occurs, the appointing authority
shall appoint a qualified person to serve for the remainder of the
term. If an initial appointment is not made by February 1 or a
vacancy is not filled within thirty (30) days, the commission shall
appoint a member by majority vote.
(e) A member of the commission may be removed for cause by his
appointing authority.
(f) Members of the commission may not receive a salary.
However, commission members are entitled to reimbursement for
necessary expenses incurred in the performance of their respective
duties.
(g) Each commission member, before entering his duties, shall
take an oath of office in the usual form, to be endorsed upon his
certificate of appointment and promptly filed with the clerk of the
circuit court of the county.
(h) The commission shall meet after January 1 each year for the
purpose of organization. It shall elect one (1) of its members
president, another vice president, another secretary, and another
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. A majority of the commission constitutes a quorum, and
the concurrence of a majority of the commission is necessary to
authorize any action.
As added by Acts 1982, P.L.1, SEC.21. Amended by P.L.97-1983,
SEC.2; P.L.62-1990, SEC.7; P.L.67-1997, SEC.20.
IC 6-9-18-6
Powers of commission; expenditures
Sec. 6. (a) The commission may:
(1) accept and use gifts, grants, and contributions from any
public or private source, under terms and conditions that the
commission considers necessary and desirable;
(2) sue and be sued;
(3) enter into contracts and agreements;
(4) make rules 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 established under section 4(a) of
this chapter, or from money transferred from that fund to the
commission's treasurer under section 4(b) of this chapter, to any
Indiana not-for-profit corporation to promote and encourage
conventions, visitors, or tourism in the county; and
(7) require financial or other reports from any corporation that
receives funds under this chapter.
(b) All expenses of the commission shall be paid from the fund
established under section 4(a) of this chapter or from money
transferred from that fund to the commission's treasurer under
section 4(b) of this chapter. The commission shall annually prepare
a budget, taking into consideration the recommendations made by a
corporation qualified under subsection (a)(6) and submit it to the
county fiscal body for its review and approval. An expenditure may
not be made under this chapter unless it is in accordance with an
appropriation made by the county fiscal body in the manner provided
by law.
As added by Acts 1982, P.L.1, SEC.21. Amended by P.L.55-1984,
SEC.7; P.L.67-1997, SEC.21.
IC 6-9-18-7
Disposition of funds; audit
Sec. 7. All money coming into possession of the commission shall
be deposited, held, secured, invested, and paid in accordance with
statutes relating to the handling of public funds. The handling and
expenditure of money coming into possession of the commission is
subject to audit and supervision by the state board of accounts.
As added by Acts 1982, P.L.1, SEC.21.
IC 6-9-18-8
Unauthorized transfer or use of funds; offenses
Sec. 8. (a) A member of the commission who knowingly:
(1) approves the transfer of money to any person or corporation
not qualified under law for that transfer; or
(2) approves a transfer for a purpose not permitted under law;
commits a Class D felony.
(b) A person who receives a transfer of money under this chapter
and knowingly uses that money for any purpose not permitted under
this chapter commits a Class D felony.
As added by Acts 1982, P.L.1, SEC.21.