CHAPTER 15. JEFFERSON COUNTY INNKEEPER'S TAX
IC 6-9-15
Chapter 15. Jefferson County Innkeeper's Tax
IC 6-9-15-1
Application of chapter
Sec. 1. This chapter applies to a county having a population ofmore than thirty-one thousand (31,000) but less than thirty-twothousand (32,000).
As added by Acts 1981, P.L.101, SEC.1. Amended by Acts 1982,P.L.1, SEC.19; P.L.12-1992, SEC.44; P.L.170-2002, SEC.41.
IC 6-9-15-2
Board of managers
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 activity,tourism and industry 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 common council 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 orreimbursement for necessary expenses incurred in the performanceof 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 1981, P.L.101, SEC.1.
IC 6-9-15-3 Meetings; organization; rules and regulations; quorum; votenecessary
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 themembers of the board constitutes a quorum, and the concurrence ofa majority of the members of the board is necessary to authorize anyaction.
As added by Acts 1981, P.L.101, SEC.1.
IC 6-9-15-4
Disposition of funds
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 1981, P.L.101, SEC.1.
IC 6-9-15-5
Powers of board
Sec. 5. 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; and
(5) receive and approve, alter, or reject requests and proposalsfor funding by organizations.
As added by Acts 1981, P.L.101, SEC.1.
IC 6-9-15-6
Tax on lodging income
Sec. 6. (a) The county council may impose a tax on every personengaged in the business of renting or furnishing, for periods of lessthan thirty (30) days, any room or rooms, lodging, oraccommodations in any hotel, motel, inn, tourist camp, or touristcabin located in the county. However, the tax may not be imposed onthe renting or furnishing of: (1) campsites at a state or federal park or forest;
(2) rooms, lodgings, or accommodations to a person for a periodof thirty (30) days or more; or
(3) any room, lodging, or accommodations in a university orcollege residence hall to a student participating in a course ofstudy for which the student receives college credit from acollege or university located in the county.
(b) The tax shall be imposed at the rate of four percent (4%) onthe gross income derived from lodging income only. The countycouncil may increase the tax rate to 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 andadministration 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, the terms"person" and "gross retail 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.
As added by Acts 1981, P.L.101, SEC.1. Amended by P.L.110-1987,SEC.2; P.L.108-1987, SEC.14; P.L.67-1997, SEC.15.
IC 6-9-15-7
Convention and tourism fund
Sec. 7. The county treasurer shall establish a convention andtourism fund, and shall deposit in the fund all money he receivesunder section 6 of this chapter. Money in the fund shall be expendedby the board to develop and promote the convention and tourismindustry.
As added by Acts 1981, P.L.101, SEC.1.
IC 6-9-15-8
Transfer and use of funds; 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 1981, P.L.101, SEC.1.