CHAPTER 10.5. WHITE COUNTY INNKEEPER'S TAX

IC 6-9-10.5
    Chapter 10.5. White County Innkeeper's Tax

IC 6-9-10.5-1
Applicability of chapter
    Sec. 1. This chapter applies to a county having a population ofmore than twenty-five thousand (25,000) but less than twenty-fivethousand five hundred (25,500).
As added by P.L.68-1997, SEC.1. Amended by P.L.170-2002,SEC.38.

IC 6-9-10.5-2
"Executive" defined
    Sec. 2. As used in this chapter, "executive" has the meaning setforth in IC 36-1-2.
As added by P.L.68-1997, SEC.1.

IC 6-9-10.5-3
"Fiscal body" defined
    Sec. 3. As used in this chapter, "fiscal body" has the meaning setforth in IC 36-1-2.
As added by P.L.68-1997, SEC.1.

IC 6-9-10.5-4
"Gross retail income" defined
    Sec. 4. As used in this chapter, "gross retail income" has themeaning set forth in IC 6-2.5-1.
As added by P.L.68-1997, SEC.1.

IC 6-9-10.5-5
"Person" defined
    Sec. 5. As used in this chapter, "person" has the meaning set forthin IC 6-2.5-1.
As added by P.L.68-1997, SEC.1.

IC 6-9-10.5-6
Tax on lodging authorized; collection
    Sec. 6. (a) The fiscal body of a county may levy a tax on everyperson engaged in the business of renting or furnishing, for periodsof less than thirty (30) days, any room or rooms, lodgings, oraccommodations in any:
        (1) hotel;
        (2) motel;
        (3) inn;
        (4) tourist cabin; or
        (5) campground space;
located in the county.
    (b) The tax may not exceed the rate of three percent (3%) on thegross retail income derived from lodging income only and is inaddition to the state gross retail tax imposed under IC 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 under IC 6-2.5.
    (d) All of the provisions of IC 6-2.5 relating to rights, duties,liabilities, procedures, penalties, definitions, exemptions, andadministration are applicable to the imposition and administration ofthe tax imposed under this section except to the extent thoseprovisions are in conflict or inconsistent with the specific provisionsof this chapter or the requirements of the county treasurer. If the taxis paid to the department of state revenue, the return to be filed forthe payment of the tax under this section may be either a separatereturn or may be combined with the return filed for the payment ofthe state gross retail tax as the department of state revenue may, byrule, determine.
    (e) If the tax is paid to the department of state revenue, the taxesthe department of state revenue receives under this section during amonth shall be paid, by the end of the next succeeding month, to thecounty treasurer upon warrants issued by the auditor of state.
As added by P.L.68-1997, SEC.1. Amended by P.L.67-1997, SEC.12.

IC 6-9-10.5-7
Lake enhancement fund
    Sec. 7. (a) If a tax is levied under section 6 of this chapter, thecounty treasurer shall establish a lake enhancement fund. The countytreasurer shall deposit in this fund all amounts received under section6 of this chapter.
    (b) Money in this fund may be expended only to enhance lakeslocated in the county, including silt trap maintenance.
As added by P.L.68-1997, SEC.1.