CHAPTER 14. BROWN COUNTY INNKEEPER'S TAX

IC 6-9-14
    Chapter 14. Brown County Innkeeper's Tax

IC 6-9-14-1
Application of chapter
    Sec. 1. This chapter applies to a county having a population ofmore than fourteen thousand nine hundred (14,900) but less thansixteen thousand (16,000).
As added by Acts 1981, P.L.100, SEC.1. Amended by Acts 1982,P.L.1, SEC.18; P.L.12-1992, SEC.43; P.L.170-2002, SEC.40.

IC 6-9-14-2
Convention and visitors commission
    Sec. 2. (a) A county that imposes a tax pursuant to section 6 ofthis chapter shall create a five (5) member convention and visitorscommission (referred to as the "commission" in this chapter), whosepurpose it is to promote the development and growth of conventionsand visitation in the county.
    (b) If a convention and visitors commission is created for acounty, the county council, by majority vote, shall appoint three (3)members of the commission, at least two (2) of whom must beengaged in the hotel or motel business in the county. The countycommissioners, by majority vote, shall appoint two (2) members ofthe commission, at least one (1) of whom must be engaged in thehotel or motel business within the county.
    (c) All terms of office begin on January 1 and end on December31. Members of the commission appointed by the county councilserve two (2) year terms, and members appointed by the countycommissioners serve one (1) year terms. A member whose termexpires may be reappointed to serve another term. If a vacancyoccurs, a qualified person shall be appointed by the originalappointing authority to serve for the remainder of the term.
    (d) A member of the commission may be removed for cause by hisappointing authority.
    (e) 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 1981, P.L.100, SEC.1. Amended by P.L.62-1990,SEC.3.

IC 6-9-14-3
Powers
    Sec. 3. 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 its

business and the accomplishment of its purposes;
        (5) receive and approve, alter, or reject requests and proposalsfor funding by corporations qualified under subdivision (6);
        (6) after its approval of a proposal, transfer money, quarterly orless frequently, from the fund required by section 7 of thischapter, to any not-for-profit corporation, for the purpose ofpromotion and encouragement in the county of convention andvisitation development; and
        (7) require financial or other reports from any corporation thatreceives funds under this chapter.
A majority of the commission shall constitute a quorum for thetransaction of business, and the concurrence of a majority of thecommission shall be necessary to authorize any action.
As added by Acts 1981, P.L.100, SEC.1. Amended by P.L.62-1990,SEC.4.

IC 6-9-14-4
Payment of expenses; budget; expenditures
    Sec. 4. All expenses of the commission shall be paid from thefund required by section 7 of this chapter. The commission shallannually prepare a budget taking into consideration therecommendations made by a not-for-profit corporation qualifyingunder section 3 of this chapter and shall submit it to the countycouncil for its review and approval. No expenditure shall be madeunless it is pursuant to an appropriation made by the county councilin the manner provided by law.
As added by Acts 1981, P.L.100, SEC.1.

IC 6-9-14-5
Report by recipient of funds
    Sec. 5. Any not-for-profit corporation that receives funds underthis chapter shall make a financial or other report upon request of thecommission.
As added by Acts 1981, P.L.100, SEC.1.

IC 6-9-14-6
Tax on lodging income
    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 hotel, motel, inn, conference center, retreatcenter, or tourist cabin located in the county. However, the countycouncil may not levy the tax on a person for engaging in the businessof providing campsites within a state or federal park or forest. Thetax may be imposed at any rate up to and including five percent(5%). The tax shall be imposed on the gross retail income derivedfrom lodging income only and shall be in addition to the state grossretail tax imposed on those persons by IC 6-2.5.
    (b) The county fiscal body may adopt an ordinance to require thatthe tax be reported on forms approved by the county treasurer and

that 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 "grossretail income" shall have the same meaning in this section as theyhave in IC 6-2.5. If the tax is paid to the department of state revenue,the returns to be filed for the payment of the tax under this sectionmay be either a separate return or may be combined with the returnfiled for the payment of the state gross retail tax as the department ofstate revenue may, by rule or regulation, 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 1981, P.L.100, SEC.1. Amended by P.L.108-1987,SEC.13; P.L.62-1990, SEC.5; P.L.85-1995, SEC.35; P.L.67-1997,SEC.14.

IC 6-9-14-7
Convention and visitors fund
    Sec. 7. The county treasurer shall establish a convention andvisitors fund. He shall deposit in the fund the money he receivesunder section 6 of this chapter. Money in the fund may be expendedonly as provided in this chapter.
As added by Acts 1981, P.L.100, SEC.1. Amended by P.L.62-1990,SEC.6.

IC 6-9-14-8
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 1981, P.L.100, SEC.1.