CHAPTER 7. TIPPECANOE COUNTY INNKEEPER'S TAX
IC 6-9-7
Chapter 7. Tippecanoe County Innkeeper's Tax
IC 6-9-7-1
Application of chapter
Sec. 1. This chapter applies to a county having a population of
more than one hundred forty-eight thousand (148,000) but less than
one hundred seventy thousand (170,000).
As added by Acts 1978, P.L.50, SEC.1. Amended by Acts 1982, P.L.1,
SEC.14; P.L.12-1992, SEC.39; P.L.170-2002, SEC.36.
IC 6-9-7-2
Convention and visitor commission; creation
Sec. 2. (a) There is created a ten (10) member convention and
visitor commission (referred to as the "commission" in this chapter)
whose purpose is to promote the development and growth of the
convention and visitor industry in the county.
(b) The county council shall, by majority vote, appoint three (3)
members of the commission, at least one (1) of whom must be
engaged in the hotel or motel business in the county, at least one (1)
of whom must be a representative of the travel or visitor industry in
the county, and at least one (1) of whom must be a member of the
county council. The county commissioners shall, by majority vote,
appoint three (3) members of the commission, at least one (1) of
whom must be engaged in the hotel or motel business in the county,
at least one (1) of whom must be a county commissioner, and at least
one (1) of whom must be a representative of the county's business
community which representative may be an executive officer of the
chamber of commerce of the county's largest city. The members
appointed by the council and the commissioners shall, by a majority
vote, appoint one (1) member of the commission from the Purdue
conferences department. The executive of the city with the greatest
population in the county shall appoint two (2) members of the
commission, one (1) who must be a representative of the economic
development community and one (1) who must be a representative
of the travel or visitor industry in the county. The executive of the
city with the second greatest population in the county shall appoint
one (1) member of the commission, who must be a representative of
the travel or visitor industry.
(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, and members appointed by the county
commissioners or by the other members of the commission serve one
(1) 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 those necessary expenses are
incurred in the performance of their respective duties. In addition,
commission members may receive a maximum of thirty-five dollars
($35) per diem expenses for attendance at the official commission
meetings.
As added by Acts 1978, P.L.50, SEC.1. Amended by P.L.85-1993,
SEC.1.
IC 6-9-7-3
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, including contracts and
agreements not to exceed ten (10) years;
(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 any nonprofit corporations or political
subdivisions;
(6) after its approval of a proposal, transfer money, quarterly or
less frequently, from any available funds of the commission
under section 7 of this chapter 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 entity that
receives funds under this chapter.
(b) A majority of the commission constitutes a quorum for the
transaction of business, and the concurrence of a majority of those
present is necessary to authorize any action. However, the
commission shall not transact any business without first giving
written notice to the director of the county parks and recreation board
at least forty-eight (48) hours in advance of the convening of a
meeting at which business is to be transacted.
As added by Acts 1978, P.L.50, SEC.1. Amended by P.L.74-1986,
SEC.1; P.L.85-1993, SEC.2; P.L.96-2008, SEC.1.
IC 6-9-7-4
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 and submit it to the county council for its
review and approval. No expenditure under this chapter may be made
unless it is pursuant to an appropriation made by the county council
in the manner provided by law.
As added by Acts 1978, P.L.50, SEC.1. Amended by P.L.74-1986,
SEC.2.
IC 6-9-7-5
Report by entity receiving funds
Sec. 5. Any entity that receives funds under this chapter shall
make a financial or other report upon request of the commission.
As added by Acts 1978, P.L.50, SEC.1. Amended by P.L.74-1986,
SEC.3.
IC 6-9-7-6
Tax on lodgings authorized; collection
Sec. 6. (a) The county council 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 commercial hotel, motel, inn, university
memorial union, university residence hall, tourist camp, or tourist
cabin located in a county described in section 1 of this chapter. The
county treasurer shall allocate and distribute the tax revenues as
provided in sections 7 and 9 of this chapter.
(b) The tax may not exceed the rate of six percent (6%) on the
gross retail income derived from lodging income only and shall be in
addition to the state gross retail tax imposed under IC 6-2.5.
(c) The tax does not apply to gross retail income received in a
transaction in which:
(1) a student rents lodgings in a university residence hall while
that student participates in a course of study for which the
student receives college credit from a state university located in
the county; or
(2) a person rents a room, lodging, or accommodations for a
period of thirty (30) days or more.
(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 shall be applicable to the imposition and
administration of the tax imposed by 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 quarterly by the treasurer of state to the county treasurer upon
warrants issued by the auditor of state.
As added by Acts 1978, P.L.50, SEC.1. Amended by Acts 1979,
P.L.82, SEC.7; P.L.97-1983, SEC.4; P.L.74-1986, SEC.4;
P.L.108-1987, SEC.8; P.L.85-1993, SEC.3; P.L.67-1997, SEC.8;
P.L.214-2005, SEC.26.
IC 6-9-7-7
Innkeeper's tax fund; expenditures; advisory commission; bonding
Sec. 7. (a) The county treasurer shall establish an innkeeper's tax
fund. The treasurer shall deposit in that fund all money received
under section 6 of this chapter that is attributable to an innkeeper's
tax rate that is not more than five percent (5%).
(b) Money in the innkeeper's tax fund shall be distributed as
follows:
(1) Thirty percent (30%) shall be distributed to the department
of natural resources for the development of projects in the state
park on the county's largest river, including its tributaries.
(2) Forty percent (40%) shall be distributed to the commission
to carry out its purposes, including making any distributions or
payments to the Lafayette - West Lafayette Convention and
Visitors Bureau, Inc.
(3) Ten percent (10%) shall be distributed to a community
development corporation that serves a metropolitan area in the
county that includes:
(A) a city having a population of more than fifty-five
thousand (55,000) but less than fifty-nine thousand (59,000);
and
(B) a city having a population of more than twenty-eight
thousand seven hundred (28,700) but less than twenty-nine
thousand (29,000);
for the community development corporation's use in tourism,
recreation, and economic development activities.
(4) Ten percent (10%) shall be distributed to Historic
Prophetstown to be used by Historic Prophetstown for carrying
out its purposes.
(5) Ten percent (10%) shall be distributed to the Wabash River
Enhancement Corporation to assist the Wabash River
Enhancement Corporation in carrying out its purposes. Money
distributed under this subdivision may not be used to pay any:
(A) employee salaries; or
(B) other ongoing administrative or operating costs;
of the Wabash River Enhancement Corporation.
(c) An advisory commission consisting of the following members
is established:
(1) The director of the department of natural resources or the
director's designee.
(2) The public finance director or the public finance director's
designee.
(3) A member appointed by the Native American Indian affairs
commission.
(4) A member appointed by Historic Prophetstown.
(5) A member appointed by the community development
corporation described in subsection (b)(3).
(6) A member appointed by the Wabash River Enhancement
Corporation.
(7) A member appointed by the commission.
(8) A member appointed by the county fiscal body.
(9) A member appointed by the town board of the town of
Battleground.
(10) A member appointed by the mayor of the city of Lafayette.
(11) A member appointed by the mayor of the city of West
Lafayette.
(d) The following apply to the advisory commission:
(1) The governor shall appoint a member of the advisory
commission as chairman of the advisory commission.
(2) Six (6) members of the advisory commission constitute a
quorum. The affirmative votes of at least six (6) advisory
commission members are necessary for the advisory
commission to take official action other than to adjourn or to
meet to hear reports or testimony.
(3) The advisory commission shall make recommendations
concerning the use of any proceeds of bonds issued to finance
the development of Prophetstown State Park.
(4) Members of the advisory commission who are state
employees:
(A) are not entitled to any salary per diem; and
(B) are entitled to reimbursement for traveling expenses as
provided under IC 4-13-1-4 and to reimbursement for other
expenses actually incurred in connection with the member's
duties as provided in the state policies and procedures
established by the Indiana department of administration and
approved by the budget agency.
(e) The Indiana finance authority, in its capacity as the
recreational development commission, may issue bonds for the
development of Prophetstown State Park under IC 14-14-1.
As added by Acts 1978, P.L.50, SEC.1. Amended by P.L.74-1986,
SEC.5; P.L.85-1993, SEC.4; P.L.178-2002, SEC.77; P.L.214-2005,
SEC.27; P.L.167-2006, SEC.1; P.L.96-2008, SEC.2; P.L.1-2009,
SEC.60.
IC 6-9-7-8
Transfer and use of funds restricted; offenses
Sec. 8. (a) Any member of the commission who approves the
transfer of funds to any person or corporation not qualified under this
chapter for that transfer, or who approves a transfer for a purpose not
permitted under this chapter commits a Class D felony.
(b) Any person or officer or employee of a corporation, who
receives a transfer of funds under this chapter, and who uses those
funds for any purpose other than a proposal approved by the
commission commits a Class D felony.
As added by Acts 1978, P.L.50, SEC.1.
IC 6-9-7-9
Supplemental innkeeper's tax fund; uses
Sec. 9. (a) If the county fiscal body adopts an ordinance to
increase the county's innkeeper's tax rate to a rate that exceeds five
percent (5%), the county treasurer shall establish a supplemental
innkeeper's tax fund. The treasurer shall deposit in the fund all
money received under section 6 of this chapter that is attributable to
an innkeeper's tax rate that exceeds five percent (5%).
(b) Money in the fund may be used for any purpose that in the
discretion of the county fiscal body promotes economic development
in the county.
As added by P.L.214-2005, SEC.28.