CHAPTER 29. INNKEEPER'S TAX ADMINISTRATION
IC 6-9-29
Chapter 29. Innkeeper's Tax Administration
IC 6-9-29-1
Application of chapter
Sec. 1. This chapter applies to all counties imposing an
innkeeper's tax under this article.
As added by P.L.85-1995, SEC.38.
IC 6-9-29-1.5
Effective date of ordinance to be specified; certified copy of
ordinance
Sec. 1.5. (a) Unless otherwise provided in this article, a county
fiscal body that adopts an ordinance to impose, rescind, or increase
or decrease the rate of a county innkeeper's tax must specify the
effective date of the ordinance to provide that the ordinance takes
effect:
(1) at least thirty (30) days after the adoption of the ordinance;
and
(2) on the first day of a month.
(b) If a county fiscal body adopts an ordinance described in
subsection (a), it must immediately send a certified copy of the
ordinance to the commissioner of the department of state revenue.
As added by P.L.119-1998, SEC.20.
IC 6-9-29-2
Liability; penalty for failure to remit tax
Sec. 2. An individual who:
(1) is an individual taxpayer or an employee, an officer, or a
member of a corporate or partnership taxpayer; and
(2) has a duty to remit innkeeper's taxes to the department of
state revenue or a political subdivision;
holds those innkeeper's taxes in trust for the state or political
subdivision and is personally liable for the payment of the
innkeeper's taxes, plus any penalties and interest attributable to the
innkeeper's taxes, to the state or political subdivision. An individual
who knowingly fails to collect or remit the innkeeper's taxes to the
state or political subdivision commits a Class D felony.
As added by P.L.85-1995, SEC.38.
IC 6-9-29-3
Rights and powers of county treasurer
Sec. 3. If an ordinance has been adopted requiring the payment of
the innkeeper's tax to the county treasurer instead of the department
of state revenue, the county treasurer has the same rights and powers
with respect to collecting the county innkeeper's tax as the
department of state revenue.
As added by P.L.85-1995, SEC.38.
IC 6-9-29-4
Summary data to be provided by department of state revenue
Sec. 4. Upon a request by a county auditor or treasurer, the
department of state revenue shall provide summary data regarding
innkeeper's tax collections for the county. This data may not include
any confidential information. The department shall provide the
summary data within ten (10) business days after the request is made.
As added by P.L.85-1995, SEC.38.