CHAPTER 6. LAPORTE COUNTY INNKEEPER'S TAX
IC 6-9-6
Chapter 6. LaPorte County Innkeeper's Tax
IC 6-9-6-1
Application of chapter
Sec. 1. This chapter applies to a county having a population of
more than one hundred ten thousand (110,000) but less than one
hundred fifteen thousand (115,000).
As added by Acts 1978, P.L.49, SEC.1. Amended by Acts 1982, P.L.1,
SEC.12; P.L.12-1992, SEC.38; P.L.170-2002, SEC.35.
IC 6-9-6-2
Special funds board of managers; creation
Sec. 2. (a) There is created a nine (9) member special funds board
of managers (referred to as the "board of managers" in this chapter)
whose purpose is to promote the development and growth of the
convention and visitor industry in the county.
(b) The mayor of the second class city shall appoint three (3)
individuals to serve as members of the board of managers. One (1)
of those appointees shall be a representative of the city's business
community, and no more than two (2) of those appointees may be
members of the same political party. The mayor of the third class city
shall appoint three (3) individuals to serve as members of the board
of managers. One (1) of those appointees shall be a representative of
the city's business community, and no more than two (2) of the
appointees may be members of the same political party. The county
commissioners shall appoint three (3) individuals to serve as
members of the board of managers. No more than two (2) of the
appointees may be members of the same political party. All
individuals appointed to the board of managers must have been
residents of the county for at least two (2) years immediately prior to
their appointment.
(c) All terms of membership begin on January 15 and continue for
two (2) years until a successor is appointed. A member whose term
expires may be reappointed to serve another term. If a vacancy
occurs in the board of managers, the original appointing officer or
authority shall appoint a replacement to serve the remainder of the
two (2) year term.
(d) A member of the board of managers may be removed for cause
by the appointing officer or authority.
(e) Each member of the board of managers shall, before beginning
the duties of the office, take an oath of office to be endorsed upon the
member's certificate of appointment, which certificate shall be filed
with the clerk of the circuit court of the county.
(f) Members of the board of managers may not receive a salary,
but are entitled to reimbursement for expenses necessarily incurred
in the performance of their duties.
As added by Acts 1978, P.L.49, SEC.1. Amended by P.L.109-1987,
SEC.1.
IC 6-9-6-3
Meetings; officers; rules; quorum
Sec. 3. Promptly after the fifteenth day of January of each year,
the board of managers shall hold a meeting for the purpose of
organization. They shall choose one (1) of their members president,
another vice-president, another secretary and another treasurer,
which officers shall perform the duties pertaining to those offices.
The officers shall serve from the date of their election until their
successors are elected and qualified. The members may adopt such
bylaws, rules and regulations as they deem necessary for the proper
conduct of their proceedings, the carrying out of their duties, and the
safeguarding of the funds and the property entrusted to their care. A
majority of the board of managers constitutes a quorum, and the
concurrence of a majority of the board of managers is necessary to
authorize any action.
As added by Acts of 1978, P.L.49, SEC.1.
IC 6-9-6-4
Funds; deposit; audit
Sec. 4. All funds coming into possession of the board of managers
shall be deposited, held, secured, invested, and paid in accordance
with the general laws of the state relating to the handling of public
funds. The handling and expenditure of funds coming into possession
of the board of managers are subject to audit and supervision by the
state board of accounts.
As added by Acts 1978, P.L.49, SEC.1.
IC 6-9-6-5
Powers of board
Sec. 5. The board of managers may:
(1) accept and use gifts, grants, and contributions from any
public or private source, under terms and conditions which the
board of managers 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 established in section 7 of this
chapter, to any Indiana not-for-profit corporation for the
purpose of promotion and encouragement in the county of
conventions, trade shows, visitors, or special events; and
(7) require financial or other reports from any corporation that
receives funds under this chapter.
As added by Acts 1978, P.L.49, SEC.1.
IC 6-9-6-6
Tax on lodgings; collection
Sec. 6. (a) In any county to which this chapter applies, there is
levied 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,
boat motel, inn, tourist camp, or tourist cabin, except state camping
facilities, located in the county. The tax shall be imposed at a rate of
five percent (5%) on the gross income derived from lodging income
only and shall be 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 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, the terms
"person" and "gross income" 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, determine.
(d) If the tax is paid to the department of state revenue, all
amounts received by the state department of revenue from the tax
during a month shall be paid to the county treasurer on or before the
last day of the next succeeding month. All amounts received from the
tax shall be paid 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 1978, P.L.49, SEC.1. Amended by Acts 1979,
P.L.82, SEC.6; Acts 1982, P.L.1, SEC.13; P.L.56-1984, SEC.1;
P.L.108-1987, SEC.7; P.L.67-1997, SEC.7.
IC 6-9-6-7
Convention, tourism, and recreation fund
Sec. 7. The tax revenues received by the county treasurer as
provided in section 6 of this chapter shall be deposited in the
convention, tourism and recreation fund, which fund may be used by
the board of managers to finance, construct, equip, operate, promote
and maintain any capital improvement in the nature of a convention
and exhibition center, or any tourism or recreational program, to
renovate, equip, operate and maintain any existing structure which
may be used as a convention and exhibition center, or to make
transfers described in clause (6) of section 5 of this chapter. No funds
may be allocated to maintain recreational facilities in either the city
of the second class or the city of the third class in the county if those
facilities were in existence on January 1, 1979.
As added by Acts 1978, P.L.49, SEC.1.
IC 6-9-6-8
Transfer and use of funds restricted; offense
Sec. 8. Any person or officer or employee of a corporation, who
receives a transfer of funds under this chapter, and who uses the
funds for any purpose other than a proposal approved by the
commission commits a Class D felony.
As added by Acts 1978, P.L.49, SEC.1.