CHAPTER 32. JACKSON COUNTY INNKEEPER'S TAX
IC 6-9-32
Chapter 32. Jackson County Innkeeper's Tax
IC 6-9-32-1
Applicability of chapter
Sec. 1. (a) This chapter applies to a county having a population of
more than forty-one thousand (41,000) but less than forty-three
thousand (43,000) that had adopted an innkeeper's tax under
IC 6-9-18 before July 1, 1999.
(b) The:
(1) convention, visitor, and tourism promotion fund;
(2) convention and visitor commission;
(3) innkeeper's tax rate; and
(4) tax collection procedures;
established under IC 6-9-18 before July 1, 1999, remain in effect and
govern the county's innkeeper's tax until amended under this chapter.
(c) A member of the convention and visitor commission
established under IC 6-9-18 before July 1, 1999, shall serve a full
term of office. If a vacancy occurs, the appointing authority shall
appoint a qualified replacement as provided under this chapter. The
appointing authority shall make other subsequent appointments to the
commission as provided under this chapter.
As added by P.L.3-1999, SEC.1. Amended by P.L.170-2002, SEC.53.
IC 6-9-32-2
Definitions
Sec. 2. As used in this chapter:
(1) "executive" and "fiscal body" have the meanings set forth in
IC 36-1-2; and
(2) "gross retail income" and "person" have the meanings set
forth in IC 6-2.5-1.
As added by P.L.3-1999, SEC.1.
IC 6-9-32-3
Levy of tax
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; or
(5) tourist cabin;
located in the county.
(b) The tax does not apply to gross income received in a
transaction in which 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 P.L.3-1999, SEC.1. Amended by P.L.14-2000, SEC.22.
IC 6-9-32-4
Convention, visitor, and tourism promotion fund
Sec. 4. (a) The county treasurer shall establish a convention,
visitor, and tourism promotion fund. The treasurer shall deposit in
this fund all amounts the treasurer receives under section 3 of this
chapter.
(b) The county auditor shall issue a warrant directing the county
treasurer to transfer money from the convention, visitor, and tourism
promotion fund to the treasurer of the commission established under
section 5 of this chapter 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:
(1) to promote and encourage conventions, visitors, and tourism
within the county; and
(2) to promote and encourage industrial and economic
development within the county. However, the county may not
expend more than twenty-five percent (25%) of the revenues
from the tax imposed under section 3 of this chapter to promote
and encourage industrial and economic development.
Expenditures under subdivision (1) may include, but are not limited
to, expenditures for advertising, promotional activities, trade shows,
special events, and recreation.
(d) If before July 1, 1997, the county issued a bond with a pledge
of revenues from the tax imposed under IC 6-9-18-3, the county shall
continue to expend money from the fund for that purpose until the
bond is paid.
As added by P.L.3-1999, SEC.1. Amended by P.L.14-2000, SEC.23.
IC 6-9-32-5
Commission to promote county convention, visitor, and tourism
industry
Sec. 5. (a) 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) 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 the
member's 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 the member's
duties, shall take an oath of office in the usual form, to be endorsed
upon the member's 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 P.L.3-1999, SEC.1.
IC 6-9-32-6
Powers and duties of commission
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 P.L.3-1999, SEC.1.
IC 6-9-32-7
Handling and expenditure of commission money
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 P.L.3-1999, SEC.1.
IC 6-9-32-8
Unlawful transfers of money
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 P.L.3-1999, SEC.1.