CHAPTER 1. ST. JOSEPH COUNTY INNKEEPER'S TAX
IC 6-9
ARTICLE 9. INNKEEPER'S TAXES; OTHER LOCALTAXES
IC 6-9-1
Chapter 1. St. Joseph County Innkeeper's Tax
IC 6-9-1-1
"Board of managers" defined
Sec. 1. As used in this chapter, "board of managers" means thespecial funds board of managers created under section 2 of thischapter.
(Formerly: Acts 1972, P.L.58, SEC.1.) As amended by P.L.74-1988,SEC.1.
IC 6-9-1-2
Special funds board of managers; creation in certain counties;membership; compensation
Sec. 2. (a) In a county having a population of more than twohundred thousand (200,000) but less than three hundred thousand(300,000), there is hereby created on and after January 1, 1973, aspecial funds board of managers.
(b) The board of managers shall be composed of eleven (11)members as follows:
(1) Six (6) appointed by the mayor of the city having the largestpopulation in the county, one (1) of whom shall be from thehotel motel industry.
(2) Three (3) appointed by the mayor of the city having thesecond largest population in the county, one (1) of whom maybe from the hotel motel industry.
(3) Two (2) appointed by the board of county commissioners ofsuch county, one (1) of whom shall be from the hotel motelindustry.
(c) Except for the members first appointed, each member of theboard of managers shall serve for a term of two (2) yearscommencing on the fifteenth day of the January following theirappointment and until their successors are appointed and arequalified.
(d) The two (2) members first appointed by the board ofcommissioners shall serve from the date of their appointmentstaggered terms as follows:
(1) One (1) to January 15 of the year following the appointment.
(2) One (1) to January 15 of the second year following theappointment.
(e) Three (3) of the members first appointed by the mayor of thecity having the largest population in the county and the three (3)members first appointed by the mayor of the city having the secondlargest population in the county shall serve from the date of theirappointment as follows: (1) One (1) appointed by each mayor to January 15 of the yearfollowing the appointment.
(2) Two (2) appointed by each mayor to January 15 of thesecond year following their appointment.
(f) The three (3) remaining members first appointed by the mayorof the city having the largest population in the county shall serve toJanuary 15 of the second year following their appointment.
(g) At the end of the term of any member of the board ofmanagers, the person or body making the original appointment mayreappoint such person whose term has expired or appoint a newmember for a full two (2) year term.
(h) If a vacancy occurs in the board of managers during any term,a successor for the vacancy shall be appointed by the person or bodymaking the original appointment, and such successor shall serve forthe remainder of the vacated term.
(i) Any member of the board of managers may be removed forcause by the person or body making the original appointment.
(j) No more than two (2) members of the board of managersappointed by the mayor of the city with the second largest populationin the county shall be of the same political party. No more than three(3) of the board of managers appointed by the mayor of the cityhaving the largest population in the county shall be of the samepolitical party.
(k) Each member of the board of managers, before entering uponhis duties, shall take and subscribe an oath of office in the usualform, to be endorsed upon his certificate of appointment, which shallbe promptly filed with the clerk of the circuit court of the county.Each member of the board of managers must be a resident of thecounty during his entire term. Such member shall receive no salary,but shall be entitled to reimbursement for any expenses necessarilyincurred in the performance of his duties.
(Formerly: Acts 1972, P.L.58, SEC.1.) As amended by Acts 1980,P.L.62, SEC.1; P.L.12-1992, SEC.31.
IC 6-9-1-3
Meetings; election of officers; quorum
Sec. 3. Promptly after the fifteenth day of January of each year,the board of managers shall hold a meeting for the purpose oforganization. They shall choose one of their members president,another vice-president, another secretary and another treasurer, whoshall perform the duties pertaining to those offices. Such officers firstso chosen shall serve from the date of their election until theirsuccessors are elected and qualified. The members shall beauthorized to adopt such by-laws, rules and regulations as they maydeem necessary for the proper conduct of their proceedings, thecarrying out of their duties and the safeguarding of the funds and theproperty entrusted to their care. A majority of the board of managersshall constitute a "quorum", and the concurrence of a majority of theboard of managers shall be necessary to authorize any action.
(Formerly: Acts 1972, P.L.58, SEC.1.)
IC 6-9-1-4
Management of funds
Sec. 4. All funds coming into possession of the board of managersshall be deposited, held secured or invested and paid in accordancewith the general laws of the state relating to the handling of publicfunds. The handling and expenditure of funds coming into possessionof the board of managers shall be subject to audit and supervision bythe state board of accounts.
(Formerly: Acts 1972, P.L.58, SEC.1.)
IC 6-9-1-5
Tax levy; rate; payment and collection; exemption
Sec. 5. (a) In a county having a population of more than twohundred thousand (200,000) but less than three hundred thousand(300,000), there shall be levied each year a tax on every personengaged in the business of renting or furnishing, for periods of lessthan thirty (30) days, any room or rooms, lodgings, oraccommodations in any commercial hotel, motel, inn, tourist camp,or tourist cabin. Such tax shall be at the rate of six percent (6%) onthe gross income derived from lodging income only and shall be inaddition to the state gross retail tax imposed on such persons byIC 6-2.5. The tax shall be reported on forms approved by the countytreasurer, and shall be paid quarterly to the county treasurer not morethan twenty (20) days after the end of the quarter in which the tax iscollected. All provisions of IC 6-2.5 relating to rights, duties,liabilities, procedures, penalties, exemptions, and definitions applyto the imposition of the tax imposed by this section except asotherwise provided by this chapter, and except that the countytreasurer, and not the department of state revenue, is responsible foradministration of the tax. All provisions of IC 6-8.1 apply to thecounty treasurer with respect to the tax imposed by this section in thesame manner that they apply to the department of state revenue withrespect to the other listed taxes under IC 6-8.1-1-1.
(b) The tax imposed under subsection (a) does not apply to therenting or furnishing of rooms, lodgings, or accommodations to aperson for a period of thirty (30) days or more.
(Formerly: Acts 1972, P.L.58, SEC.1.) As amended by Acts 1977,P.L.91, SEC.1; Acts 1979, P.L.82, SEC.1; P.L.97-1983, SEC.5;P.L.12-1992, SEC.32; P.L.49-1994, SEC.1; P.L.67-1997, SEC.1.
IC 6-9-1-6
Convention and exhibition center fund
Sec. 6. (a) As used in this section, "fund" refers to the conventionand exhibition center fund.
(b) As used in this section, "primary capital improvement" meansa capital improvement in the nature of a convention and exhibitioncenter for which the majority of the money deposited in the fund incalendar year 1993 was used.
(c) The tax revenues collected by the county treasurer undersection 5 of this chapter shall be deposited quarterly in the
convention and exhibition center fund.
(d) Money in the fund shall be expended by the board of managersto:
(1) finance, construct, improve, equip, operate, promote, andmaintain any capital improvement in the nature of a conventionand exhibition center;
(2) renovate, equip, operate, and maintain any existing structurewhich may be used as a convention and exhibition center;
(3) refund bonds issued for a purpose described in subdivisions(1) through (2), make lease payments incurred, or retire bondsissued to finance, construct, improve, or equip a capital projectdescribed in this section;
(4) promote tourism; or
(5) any other purpose described in this section.
(e) The board of managers shall expend money in the fund that isnot used to operate a facility or make payments under a leaseagreement in the following order of priority:
(1) First, to preserve and enhance the physical condition andeconomic competitiveness of the primary capital improvement,including the establishment of reasonable reserves.
(2) Second, for capital improvements to support, supplement, orenhance the utilization of the primary capital improvement andfor tourism promotion. However, the capital improvements towhich this subdivision applies must be managed directly orultimately by the governing body of the primary capitalimprovement.
(f) The board of managers is authorized to enter into leasearrangements with governmental or private agencies for the purposeof using the facilities for convention, civic, or exhibition activities.The convention and exhibition center fund may be obligated by theboard of managers and used for the purpose of paying any amountagreed upon in said lease agreement with governmental or privateagencies.
(g) With respect to obligations to refund or retire bonds or loansissued or make lease payments incurred for a purpose described inthis section, the general assembly covenants with the holders of theseobligations that:
(1) this chapter will not be repealed or amended in any mannerthat will adversely affect the imposition or collection of theportion of the tax imposed under this chapter that is authorizedto be expended for an obligation; and
(2) this chapter will not be amended in any manner that willchange the purpose for which the revenues from the taximposed under this chapter;
as long as the payment of any of those obligations is outstanding.
(Formerly: Acts 1972, P.L.58, SEC.1; Acts 1975, P.L.197, SEC.13.)As amended by Acts 1980, P.L.62, SEC.2; P.L.97-1983, SEC.6;P.L.49-1994, SEC.2.
IC 6-9-1-7 Proposed budget; approval
Sec. 7. The board of managers shall prepare a proposed budget foreach calendar year covering its projected operating expenses, itsestimated income, and reasonable reserves. At the same time, theboard shall prepare a report on the cost effectiveness of expendituresfor operating subsidies and promotion programs and submit thereport with the proposed budget. The board of managers shall submitits proposed budget to the county council. The county council shallreview the board's proposed budget, and the county council shalleither approve, increase, or decrease the board's proposed budget.However, the county council may not increase or decrease theboard's proposed budget unless two-thirds (2/3) of the members ofthe county council vote in favor of the increase or decrease. Theboard's proposed budget as approved, increased, or decreased by thecounty council is the board's budget for the calendar year. The boardof managers may not make an expenditure which is not provided forin the budget as approved, increased, or decreased by the countycouncil, unless the additional expenditure is approved by the countycouncil.
As added by Acts 1977, P.L.91, SEC.2. Amended by P.L.49-1994,SEC.3.