CHAPTER 11. VIGO COUNTY INNKEEPER'S TAX
IC 6-9-11
Chapter 11. Vigo County Innkeeper's Tax
IC 6-9-11-1
Application of chapter
Sec. 1. This chapter applies to a county having a population ofmore than one hundred five thousand (105,000) but less than onehundred ten thousand (110,000).
As added by Acts 1980, P.L.65, SEC.1. Amended by Acts 1982, P.L.1,SEC.17; P.L.12-1992, SEC.42; P.L.170-2002, SEC.39.
IC 6-9-11-2
Convention and visitor commission; creation
Sec. 2. (a) If a tax is levied under section 6(a) of this chapter,there is created a five (5) member convention and visitor commission(referred to as the "commission" in this chapter), whose purpose it isto promote the development and growth of the convention and visitorindustry in the county.
(b) The county council, by majority vote, shall appoint two (2)members of the commission, one (1) of whom must be engaged in thehotel or motel business in the county and one (1) of whom must beengaged in the profession of education within the county. The two(2) members appointed by the county council may not be membersof the same political party. The county commissioners, by majorityvote, shall appoint two (2) members of the commission, one (1) ofwhom must be engaged in the hotel or motel business within thecounty and one (1) of whom must be representative of business,industry or labor within the county. The two (2) members appointedby the county commissioners may not be members of the samepolitical party. The mayor of the largest city in the county, accordingto the preceding decennial United States census, shall appoint one (1)member of the commission. The mayor's appointee must be engagedin the hotel or motel business in the county.
(c) The initial terms of office of the members of the commissionbegin on the date a tax is levied under section 6(a) of this chapter.The initial terms of the members appointed by the countycommissioners end on December 31 of the year in which the tax islevied, and the initial terms of the members appointed by the countycouncil and by the mayor of the largest city end on December 31 ofthe immediately following year. All terms of office after the initialterms begin on January 1 and end on December 31. After the initialterms, members of the commission appointed by the county counciland by the mayor of the largest city serve two (2) year terms, andmembers appointed by the county commissioners serve one (1) yearterms. A member whose term expires may be reappointed to serveanother term. If a vacancy occurs, the commission, by majority voteshall, within thirty (30) days, appoint a qualified person to serve theremainder of the term. If the commission fails to appoint a personwithin thirty (30) days of the vacancy, the original appointing officialor body for that vacant position, by majority vote, shall appoint a
qualified person to serve the remainder of the term.
(d) Members of the commission may not receive a salary.However, commission members shall receive reimbursement fornecessary expenses, but only when the necessary expenses areincurred in the performance of their respective duties.
As added by Acts 1980, P.L.65, SEC.1.
IC 6-9-11-3
Powers and duties of commission
Sec. 3. (a) The commission may:
(1) accept and use gifts, grants, and contributions from anypublic or private source, under terms and conditions which thecommission 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 corporations qualified under clause (6) of thissection;
(6) after its approval of a proposal, transfer money, quarterly orless frequently, from the fund established in section 7 of thischapter, to any Indiana not-for-profit corporation for thepurpose of promotion and encouragement in the county ofconventions, tourism, trade shows, visitors, or special events;
(7) require financial or other reports from any corporation thatreceives funds under this chapter;
(8) issue bonds for the construction, acquisition, enlarging, andequipping of a sports and recreational facility;
(9) enter into leases under IC 36-1-10 for the constructionacquisition, enlargement, and equipping of a sports andrecreational facility; and
(10) exercise the power of eminent domain to acquire propertyto promote and encourage conventions, tourism, trade shows,visitors, or special events within the county.
(b) A majority of the commission shall constitute a quorum for thetransaction of business, and the concurrence of a majority of thosepresent shall be necessary to authorize any action.
As added by Acts 1980, P.L.65, SEC.1. Amended by P.L.11-2001,SEC.1.
IC 6-9-11-3.5
Use of funds; sports and recreation facilities
Sec. 3.5. The commission may enter into an agreement underwhich amounts deposited in, or to be deposited in, the conventionand visitor promotion fund established under section 7 of this chapterare pledged to payment of obligations (including bonds and leasesentered into under IC 36-1-10) issued to finance the construction,acquisition, enlargement, and equipping of a sports and recreationfacility to promote and encourage conventions, trade shows, tourism,
visitors, or special events within the county.
As added by P.L.11-2001, SEC.2.
IC 6-9-11-3.7
Bonds and leases; sports and recreation facilities
Sec. 3.7. (a) The commission may issue bonds or enter into leasesto:
(1) pay the costs incurred in the financing, construction,acquisition, enlargement, and equipping of a sports andrecreational facility to promote and encourage conventions,trade shows, tourism, visitors, or special events within thecounty;
(2) reimburse itself or any nonprofit corporation for any moneyadvanced to pay the costs described in subdivision (1); or
(3) refund bonds issued or other obligations incurred under thischapter.
The county fiscal body must adopt a resolution authorizing theissuance of bonds or the execution of leases entered into under thissection.
(b) Bonds issued under this section:
(1) are payable solely from the money provided in this chapter;
(2) may, in the discretion of the commission, be sold at anegotiated sale or under IC 5-1-11 and IC 5-3-1; and
(3) must be authorized by a resolution of the commission.
(c) Leases entered into under this section:
(1) may be for a term not to exceed fifty (50) years;
(2) may provide for payments from revenues under this chapter,any other revenues available to the commission, or anycombination of these sources;
(3) may provide that payments by the commission to the lessorare required only to the extent and only for the time that thelessor is able to provide the leased facilities in accordance withthe lease;
(4) must be based upon the value of the facilities leased; and
(5) may not create a debt of the county for purposes of theConstitution of the State of Indiana.
(d) A lease may be entered into by the commission only after apublic hearing:
(1) for which notice has been given in accordance withIC 5-3-1; and
(2) at which all interested parties are provided the opportunityto be heard.
(e) After the public hearing required by subsection (d), thecommission may approve the execution of a lease only if thecommission finds that the services to be provided throughout the lifeof the lease will serve the public purposes for which the commissionwas created and that the execution of the lease is in the best interestsof the residents of the county.
(f) Upon execution of a lease under this section, the commissionshall publish notice of the execution of the lease in accordance with
IC 5-3-1.
(g) An action to contest the validity of bonds issued or leasesentered into under this section must be brought within thirty (30)days after the adoption of a bond resolution or notice of theexecution and approval of the lease, as the case may be.
As added by P.L.11-2001, SEC.3.
IC 6-9-11-3.9
Bonds and leases; adverse legislation
Sec. 3.9. With respect to:
(1) bonds or leases to which the commission has pledgedrevenues under this chapter; and
(2) bonds issued by a lessor that are payable from lease rentals;
the general assembly covenants with the commission and thepurchasers or owners of the bonds described in this section that thischapter will not be repealed or amended in any manner that willadversely affect the collection of the tax imposed under this chapteror the money deposited in the convention and visitor promotion fund,as long as the principal of or interest on any bonds, or the leaserentals due under any lease, are unpaid.
As added by P.L.11-2001, SEC.4.
IC 6-9-11-4
Expenses of commission; disbursements
Sec. 4. All expenses of the commission shall be paid from thefund established in section 7 of this chapter. The commission has thesole authority to allocate and disburse monies from this fund. Thecommission may make allocations of these funds only to further thepurpose of this chapter as stated in section 2(a) of this chapter. Inaddition, the commission may not lend any funds to any privateinvestment group.
As added by Acts 1980, P.L.65, SEC.1.
IC 6-9-11-4.5
Public purpose; sports and recreation facilities
Sec. 4.5. The financing of the construction, acquisition,enlargement, and equipping of a sports and recreational facility topromote and encourage conventions, trade shows, tourism, visitors,or special events within the county serves a public purpose and is ofbenefit to the general welfare of the county by encouraginginvestment, job creation and retention, and economic growth anddiversity.
As added by P.L.11-2001, SEC.5.
IC 6-9-11-5
Report by not-for-profit corporations receiving funds
Sec. 5. Any not-for-profit corporation that receives funds underthis chapter shall make a financial or other report upon request of thecommission, and/or the Vigo County Council.
As added by Acts 1980, P.L.65, SEC.1.
IC 6-9-11-6
Tax on lodgings authorized; imposition, payment, and collection
Sec. 6. (a) The county council may levy 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,tourist cabin, university memorial union, or university residence hall,except state camping facilities, located in the county. The countycouncil may impose the tax at a rate not to exceed five percent (5%)on the gross income derived from lodging income only. The tax is inaddition to the state gross retail tax imposed on those persons byIC 6-2.5. The tax does not apply to a retail transaction in which astudent rents lodging in a university memorial union or residence hallwhile that student participates in a course of study for which thestudent receives college credit from a state university located in thecounty.
(b) 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.
(c) All of the provisions of IC 6-2.5 relating to rights, duties,liabilities, procedures, penalties, definitions, exemptions, andadministration apply to the imposition and administration of the taximposed under this section, except to the extent those provisions arein conflict or inconsistent with the specific provisions of this chapteror the requirements of the county treasurer. Specifically and not inlimitation of the foregoing sentence, the terms "person" and "grossincome" shall have the same meaning in this section as they have inIC 6-2.5, except that "person" shall not include supported educationalinstitutions. If the tax is paid to the department of state revenue, thereturns to be filed for the payment of the tax under this section maybe either a separate return or may be combined with the return filedfor the payment of the state gross retail tax as the department of staterevenue may by rule determine.
(d) If the tax is paid to the department of state revenue, theamounts received from the tax shall be paid quarterly by the treasurerof state to the county treasurer upon warrants issued by the auditorof state.
(e) 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.
As added by Acts 1980, P.L.65, SEC.1. Amended by P.L.19-1986,SEC.26; P.L.108-1987, SEC.12; P.L.85-1995, SEC.36; P.L.67-1997,SEC.13; P.L.41-1999, SEC.1.
IC 6-9-11-7 Convention and visitor promotion fund
Sec. 7. The county treasurer shall establish a convention andvisitor promotion fund and shall invest any portion of the fund as hemay be directed by the commission in section 2(a) of this chapter. Heshall deposit in the fund all money he receives under section 6 of thischapter. Money in the fund may be expended only as provided in thischapter.
As added by Acts 1980, P.L.65, SEC.1.
IC 6-9-11-8
Transfer and use of funds; offenses
Sec. 8. (a) A member of the commission who knowingly approvesthe transfer of funds to any person not qualified under this chapterfor such a transfer, or approves a transfer for a purpose not permittedunder this chapter, commits a Class D felony.
(b) A person who receives a transfer of funds under this chapter,and knowingly uses the funds for any purpose other than a proposalapproved by the commission, commits a Class D felony.
As added by Acts 1980, P.L.65, SEC.1.
IC 6-9-11-9
Promotion of tourism and visitors; sports and recreation facilities
Sec. 9. The General Assembly finds that:
(1) a county described in section 1 of this chapter possesses aunique opportunity to promote and encourage conventions,trade shows, tourism, visitors, or special events in the countydue to the presence in the county of one (1) or more sports andrecreational facilities that have been used by:
(A) public and private universities in the county;
(B) senior citizens;
(C) community groups; and
(D) interscholastic organizations;
for athletic competitions that have served and encouragedtourism and visitors in the county due to the size, extent, andnature of such athletic competitions; and
(2) the construction, acquisition, enlargement, and equipping ofthose sports and recreational facilities will promote andencourage tourism and visitors within the county.
As added by P.L.11-2001, SEC.6.