CHAPTER 10. WAYNE COUNTY INNKEEPER'S TAX
IC 6-9-10
Chapter 10. Wayne County Innkeeper's Tax
IC 6-9-10-1
Application of chapter
Sec. 1. This chapter applies to a county having a population ofmore than seventy-one thousand (71,000) but less than seventy-onethousand four hundred (71,400).
As added by Acts 1980, P.L.64, SEC.1. Amended by Acts 1982, P.L.1,SEC.16; P.L.12-1992, SEC.41; P.L.170-2002, SEC.37.
IC 6-9-10-2
Board of managers; creation; promotion of conventions andtourism
Sec. 2. (a) There is created a seven (7) member board of managers(referred to as the "board" in this chapter) whose purpose is topromote the development and growth of the convention and tourismindustry in the county.
(b) The board of county commissioners, by majority vote, shallappoint three (3) members of the board, one (1) of whom must beengaged in the lodging industry in the county, one (1) of whom mustbe a county commissioner in the county, and one (1) of whom mustbe a member of a chamber of commerce in the county. The citycouncil of the county's largest city according to the last precedingUnited States decennial census shall, by majority vote, appoint three(3) members of the board, one (1) of whom must be engaged in thelodging industry in the county, one (1) of whom must be engaged inthe travel industry in the county, and one (1) of whom must be amember of the chamber of commerce of the county's largest city. Themayor of the city having the largest population in the countyaccording to the last preceding United States decennial census shallappoint one (1) member who must be a member of the county'sbusiness community.
(c) All terms of office begin on January 1 and end on December31. Members of the board appointed by the county commissionersserve one (1) year terms, and the other members of the board servetwo (2) year terms. If a vacancy occurs, a qualified person shall beappointed by the original appointing authority to serve for theremainder of the term.
(d) A board member may be removed for cause by his appointingauthority.
(e) Members of the board may not receive a salary. However,board members shall receive reimbursement for necessary expensesincurred in the performance of their respective duties.
(f) Each board member, before entering his duties, shall take anoath of office in the usual form, to be indorsed upon his certificate ofappointment, which shall be promptly filed with the clerk of thecircuit court of his county of residence.
As added by Acts 1980, P.L.64, SEC.1. Amended by P.L.81-1985,SEC.4.
IC 6-9-10-3
Meetings; officers; rules; quorum
Sec. 3. After the first day of January each year, the board shallmeet for the purpose of organization. They shall elect one (1) of theirmembers to serve as president, another to serve as vice president,another to serve as secretary, and another to serve as treasurer. Themembers elected to those offices shall perform the duties pertainingto the offices. The first officers chosen shall serve from the date oftheir election until their successors are elected and qualified. Themembers shall be authorized to adopt such bylaws and rules andregulations as they deem necessary for the proper conduct of theirproceedings, the carrying out of their duties, and the safeguarding ofthe funds and the property entrusted to their care. A majority of theboard constitutes a quorum, and the concurrence of a majority of theboard is necessary to authorize any action.
As added by Acts 1980, P.L.64, SEC.1.
IC 6-9-10-4
Funds; deposit; audit
Sec. 4. All funds coming into possession of the board shall bedeposited, held, secured or invested and paid in accordance with thegeneral laws of the state relating to the handling of public funds. Thehandling and expenditure of funds coming into possession of theboard is subject to audit and supervision by the state board ofaccounts.
As added by Acts 1980, P.L.64, SEC.1.
IC 6-9-10-5
"Person"; powers of board
Sec. 5. (a) For purposes of this section, "person" includes a soleproprietorship, a partnership, an association, a corporation, a limitedliability company, a fiduciary, or an individual.
(b) The board may:
(1) accept and use gifts, grants, and contributions from anypublic or private source, under terms and conditions which theboard 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 itsbusiness and the accomplishment of its purposes;
(5) receive and approve, alter, or reject requests and proposalsfor funding by organizations; and
(6) either:
(A) finance facilities; or
(B) enter into contracts with a person to assist in thefinancing of facilities;
to be used by the board or a person to promote the developmentand growth of the convention and tourism industry in thecounty.
(c) By resolution of the board and by ordinance of the county
fiscal body, the board and the county may jointly:
(1) pledge tax revenues received under this chapter to pay:
(A) the principal of or interest on bonds;
(B) the lease rental payments on leases; or
(C) other obligations of the county;
to finance facilities described in subsection (b)(6); or
(2) require financial or other reports from:
(A) any organization that receives funds under this chapter;or
(B) any person who receives assistance to finance facilitiesunder this chapter.
(d) The board may pledge tax revenues received under thischapter to pay the interest on obligations entered into by a personwith whom the board has entered into a contract to assist in financingfacilities under subsection (b)(6).
(e) A pledge of revenues under this section is enforceable underIC 5-1-14-4.
As added by Acts 1980, P.L.64, SEC.1. Amended by P.L.224-2003,SEC.249.
IC 6-9-10-6
Tax on lodgings; collection; additional rate to finance facilities
Sec. 6. (a) There is imposed a tax on every person engaged in thebusiness of renting or furnishing, for periods of less than thirty (30)days, any room or rooms, lodging, or accommodations in any hotel,motel, inn, university residence hall, tourist camp, or tourist cabinlocated in the county. However, the tax is not imposed on the rentingor furnishing of rooms, lodgings, or accommodations to a person fora period of thirty (30) days or more, or on the renting or furnishingof any room, lodging, or accommodations in a university or collegeresidence hall to a student participating in a course of study forwhich the student receives college credit from a college or universitylocated in the county.
(b) The tax shall be imposed at the rate of three percent (3%) onthe gross income derived from lodging income only. Except asprovided in subsection (g), the fiscal body of the county may increasethe tax rate up to a maximum rate of five percent (5%). The tax is inaddition to the state gross retail tax imposed on such persons byIC 6-2.5.
(c) The county fiscal body may adopt an ordinance to require thatthe tax be reported on forms approved by the county treasurer andthat the tax shall be paid monthly to the county treasurer. If such anordinance is adopted, the tax shall be paid to the county treasurer notmore than twenty (20) days after the end of the month the tax iscollected. If such an ordinance is not adopted, the tax shall beimposed, paid, and collected in exactly the same manner as the stategross retail tax is imposed, paid, and collected pursuant to IC 6-2.5.
(d) All of the provisions of IC 6-2.5 relating to rights, duties,liabilities, procedures, penalties, definitions, exemptions, andadministration shall be applicable to the imposition and
administration of the tax imposed by this section except to the extentsuch provisions are in conflict or inconsistent with the specificprovisions of this chapter or the requirements of the county treasurer.Specifically, and not in limitation of the foregoing sentence, theterms "person" and "gross income" have the same meaning in thissection as they have in IC 6-2.5, except that "person" does notinclude state supported educational institutions.
(e) If the tax is paid to the department of state revenue, the returnsto be filed for the payment of the tax under this section may be eithera separate return or may be combined with the return filed for thepayment of the state gross retail tax, as the department of staterevenue may by rule determine.
(f) If the tax is paid to the department of state revenue, theamounts received from such tax shall be paid quarterly by thetreasurer of state to the county treasurer upon warrants issued by theauditor of state.
(g) In addition to the rates authorized in subsection (b), the countyfiscal body may adopt an ordinance to increase the tax by anadditional rate of one percent (1%) on the gross income derived fromlodging income, up to a maximum rate of six percent (6%), only toprovide funds for the purposes described in section 5(b)(6) of thischapter.
(h) A tax rate imposed under subsection (g) may not be imposedfor a time greater than is necessary to:
(1) pay the costs of financing facilities; or
(2) assist a person with whom the board has contracted tofinance facilities;
described in section 5(b)(6) of this chapter.
(i) The county fiscal body may not take action to rescind theadditional tax imposed under subsection (g) if:
(1) the principal of or interest on any bonds;
(2) the lease rentals due under any leases; or
(3) any other obligation;
remains unpaid.
As added by Acts 1980, P.L.64, SEC.1. Amended by P.L.19-1986,SEC.25; P.L.110-1987, SEC.1; P.L.108-1987, SEC.11; P.L.67-1997,SEC.11; P.L.224-2003, SEC.250.
IC 6-9-10-7
Convention and tourism fund; account for revenues fromadditional tax rate
Sec. 7. (a) The county treasurer shall establish a convention andtourism fund and shall deposit in the fund all money the countytreasurer receives under section 6 of this chapter.
(b) The county treasurer shall establish an account of the fund intowhich the treasurer shall deposit all tax revenues received from theimposition of the additional tax rate under section 6(g) of thischapter. Money in the account shall be expended to pay:
(1) debt service on bonds issued by the county to financefacilities described in section 5(b)(6) of this chapter; or (2) interest on obligations entered into by a person with whomthe board has entered into a contract to assist in financingfacilities described in section 5(b)(6) of this chapter.
(c) Money in the fund shall be expended by the board to developand promote the convention and tourism industry.
As added by Acts 1980, P.L.64, SEC.1. Amended by P.L.224-2003,SEC.251.
IC 6-9-10-8
Transfer and use of funds restricted; offenses
Sec. 8. (a) A person who approves the transfer of funds to anyperson not qualified under this chapter for that transfer, or approvesa transfer for a purpose not permitted under this chapter, commits aClass D felony.
(b) A person who receives a transfer of funds under this chapterand knowingly uses the funds for any purpose other than a proposalapproved by the board commits a Class D felony.
As added by Acts 1980, P.L.64, SEC.1.
IC 6-9-10-9
Unique position of county to develop and promote convention andtourism industry
Sec. 9. (a) A county described in section 1 of this chapter has beenpresented a unique opportunity to enter into a public-privatepartnership to develop conference facilities that will serve to developand promote the convention and tourism industry in the county.
(b) A county described in section 1 of this chapter is uniquelypositioned to develop and promote its convention and tourismindustry due to its geographic location as a gateway to the state andthe presence of at least two (2) national highways traversing itsboundaries.
As added by P.L.224-2003, SEC.252.
IC 6-9-10-10
Covenant protecting bondholders
Sec. 10. With respect to:
(1) bonds, leases, or other obligations for which the county haspledged tax revenues under section 5 of this chapter; or
(2) bonds issued by a lessor that are payable from lease rentals;
the general assembly covenants with the county, the purchasers orowners of the bonds or other obligations described in subdivision (1),and the owners of bonds described in subdivision (2) that this chapterwill not be repealed or amended in any manner that will adverselyaffect the imposition or collection of the tax imposed under thischapter if the principal of any bonds, the interest on any bonds, or thelease rentals due under any lease remain unpaid.
As added by P.L.224-2003, SEC.253.