CHAPTER 2.5. VANDERBURGH COUNTY INNKEEPER'S TAX
IC 6-9-2.5
Chapter 2.5. Vanderburgh County Innkeeper's Tax
IC 6-9-2.5-1
Application of chapter
Sec. 1. This chapter applies to a county having a population of
more than one hundred seventy thousand (170,000) but less than one
hundred eighty thousand (180,000).
As added by Acts 1976, P.L.22, SEC.1. Amended by P.L.12-1992,
SEC.34; P.L.170-2002, SEC.31.
IC 6-9-2.5-2
Convention and visitor commission; creation
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 said county.
(b) The county council, 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 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 in the county. The mayor of a municipality
in the county that has the largest population, as determined in the
federal decennial census, shall appoint three (3) members of the
commission. At least one (1) of the members appointed by the mayor
must be engaged in the hotel or motel business in the county.
Beginning with the next appointment available to the mayor after a
riverboat (as defined in IC 4-33-2-17) initially begins operation from
the county, at least one (1) of the members appointed by the mayor
must represent the interests of riverboats in 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. Members appointed by the county
commissioners serve one (1) year terms. Members appointed by the
mayor of the largest municipality in the county serve two (2) 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 such necessary expenses are
incurred in the performance of their respective duties.
As added by Acts 1976, P.L.22, SEC.1. Amended by P.L.97-1983,
SEC.7; P.L.49-1994, SEC.4.
IC 6-9-2.5-3
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 described in section 7 of this
chapter;
(6) transfer money received under this chapter for the purposes
specified in sections 7 and 7.5 of this chapter; and
(7) require financial or other reports from any corporation that
receives funds under this chapter.
(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 1976, P.L.22, SEC.1. Amended by P.L.49-1994,
SEC.5.
IC 6-9-2.5-4
Expenses of commission; budget; expenditures
Sec. 4. All expenses of the commission shall be paid from the
fund established in section 7 of this chapter. The commission shall
annually prepare a budget. The budget for expenditures under section
7 of this chapter must take into consideration the recommendations
made by a nonprofit corporation qualifying under section 7 of this
chapter. The commission shall submit the budget to the county
council for its review and approval. No expenditure shall be made
unless:
(1) it is pursuant to an appropriation made by the county council
in the manner provided by law; and
(2) if the expenditure is payable from the tourism capital
improvement fund, the specific project for which the
expenditure will be made has been:
(A) recommended to the county council by the commission;
and
(B) approved by the county council.
As added by Acts 1976, P.L.22, SEC.1. Amended by P.L.49-1994,
SEC.6.
IC 6-9-2.5-5
Report by not-for-profit corporations receiving funds required
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 1976, P.L.22, SEC.1.
IC 6-9-2.5-6
Tax on lodgings authorized; rate; collection
Sec. 6. (a) The county council may levy 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 located in a county described in section 1 of this
chapter. Such tax shall not exceed the rate of eight percent (8%) on
the gross income derived from lodging income only and shall be in
addition to the state gross retail tax imposed on such 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 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" 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 such 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 1976, P.L.22, SEC.1. Amended by Acts 1979,
P.L.82, SEC.2; P.L.97-1983, SEC.8; P.L.108-1987, SEC.3;
P.L.49-1994, SEC.7; P.L.67-1997, SEC.3; P.L.178-2002, SEC.74;
P.L.224-2007, SEC.93.
IC 6-9-2.5-7
Convention and visitor promotion fund
Sec. 7. (a) The county treasurer shall establish a convention and
visitor promotion fund.
(b) The county treasurer shall deposit in the convention and
visitor promotion fund the amount of money received under section
6 of this chapter that is generated by a two and one-half percent
(2.5%) rate.
(c) Money in this fund shall be expended only as provided in this
chapter.
(d) The commission may transfer money in the convention and
visitor promotion fund to any Indiana nonprofit corporation for the
purpose of promotion and encouragement in the county of
conventions, trade shows, visitors, or special events. The commission
may transfer money under this section only after approving the
transfer. Transfers shall be made quarterly or less frequently under
this section.
As added by Acts 1976, P.L.22, SEC.1. Amended by P.L.49-1994,
SEC.8; P.L.208-1999, SEC.1; P.L.178-2002, SEC.75; P.L.168-2005,
SEC.8.
IC 6-9-2.5-7.5
Tourism capital improvement fund
Sec. 7.5. (a) The county treasurer shall establish a tourism capital
improvement fund.
(b) The county treasurer shall deposit money in the tourism
capital improvement fund as follows:
(1) Before January 1, 2015, the county treasurer shall deposit in
the tourism capital improvement fund the amount of money
received under section 6 of this chapter that is generated by a
three and one-half percent (3.5%) rate.
(2) After December 31, 2014, the county treasurer shall deposit
in the tourism capital improvement fund the amount of money
received under section 6 of this chapter that is generated by a
four and one-half percent (4.5%) rate.
(c) The commission may transfer money in the tourism capital
improvement fund to:
(1) the county government, a city government, or a separate
body corporate and politic in a county described in section 1 of
this chapter; or
(2) any Indiana nonprofit corporation;
for the purpose of making capital improvements in the county that
promote conventions, tourism, or recreation. The commission may
transfer money under this section only after approving the transfer.
Transfers shall be made quarterly or less frequently under this
section.
As added by P.L.49-1994, SEC.9. Amended by P.L.208-1999, SEC.2;
P.L.178-2002, SEC.76; P.L.168-2005, SEC.9; P.L.224-2007,
SEC.94; P.L.176-2009, SEC.6.
IC 6-9-2.5-7.7
Convention center operating fund
Sec. 7.7. (a) The county treasurer shall establish a convention
center operating fund.
(b) Before January 1, 2015, the county treasurer shall deposit in
the convention center operating fund the amount of money received
under section 6 of this chapter that is generated by a two percent
(2%) rate. Money in the fund must be expended for the operating
expenses of a convention center.
(c) After December 31, 2014, the county treasurer shall deposit in
the convention center operating fund the amount of money received
under section 6 of this chapter that is generated by a one percent
(1%) rate. Money in the fund must be expended for the operating
expenses of a convention center with the unused balance transferred
on January 1 of each year to the tourism capital improvement fund.
As added by P.L.208-1999, SEC.3. Amended by P.L.168-2005,
SEC.10; P.L.176-2009, SEC.7.
IC 6-9-2.5-8
Unauthorized transfer and use of funds; offenses
Sec. 8. (a) A member of the commission who knowingly:
(1) approves the transfer of funds to any person not qualified
under this chapter for such a transfer; or
(2) 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 those funds for any purpose other than a
proposal approved by the commission, commits a Class D felony.
As added by Acts 1976, P.L.22, SEC.1. Amended by Acts 1978, P.L.2,
SEC.653.
IC 6-9-2.5-9
Buildings for public use
Sec. 9. (a) This section applies to any building:
(1) constructed or remodeled with money from:
(A) the tourism capital improvement fund; or
(B) the convention and visitor promotion fund; and
(2) used by the county convention and visitor commission.
(b) A structure must be open for use by the members of the public
for public or private events, including catered events, under uniform
and nondiscriminatory policies established by the commission.
As added by P.L.208-1999, SEC.4.