CHAPTER 16. HOWARD COUNTY INNKEEPER'S TAX
IC 6-9-16
Chapter 16. Howard County Innkeeper's Tax
IC 6-9-16-1
Application of chapter
Sec. 1. This chapter applies to a county having a population ofmore than eighty thousand (80,000) but less than ninety thousand(90,000).
As added by Acts 1981, P.L.102, SEC.1. Amended by Acts 1982,P.L.1, SEC.20; P.L.12-1992, SEC.45; P.L.170-2002, SEC.42.
IC 6-9-16-2
Convention and visitor commission
Sec. 2. (a) There is created a seven (7) member convention andvisitor commission (referred to as the "commission" in this chapter),whose purpose it is to promote the development and growth of theconvention and visitor industry in the county.
(b) The county commissioners, by majority vote, shall appointfour (4) members of the commission. The county commissionersshall appoint one (1) member who is engaged in the hotel or motelbusiness in the county, one (1) member who is engaged in therestaurant business in the county, one (1) member who is engaged inthe hospitality and visitor industry in the county, and one (1) memberat large. The mayor of the municipality with the largest populationin the county shall appoint three (3) members of the commission, one(1) of whom is engaged in the hotel, motel, or restaurant business inthe county, one (1) of whom is engaged in the hospitality and visitorindustry in the county, and one (1) of whom is engaged in businessor industry within the county.
(c) All terms of office begin on January 1 and end on December31. Members of the commission appointed by the countycommissioners serve terms of two (2) years, and members appointedby the mayor of the largest municipality in the county serve terms ofone (1) year. A member whose term expires may be reappointed toserve another term. If a vacancy occurs, a qualified person shall beappointed by the original appointing authority to serve for theremainder 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.102, SEC.1. Amended by P.L.69-1997,SEC.1.
IC 6-9-16-3
Powers of commission
Sec. 3. (a) The commission may:
(1) accept and use gifts, grants, and contributions from any
public 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 required by section 7 of thischapter, to any Indiana nonprofit corporation for the purpose ofpromotion and encouragement in the county of conventions,trade shows, visitors, or special events, including any relatedactivity authorized by ordinance adopted by the countylegislative body, such as the acquisition, construction,improvement, maintenance, financing, or refinancing of land,facilities, capital improvements, or equipment for conventions,trade shows, visitors, or special events; and
(7) require financial or other reports from any corporation thatreceives funds under this chapter.
(b) A majority of the members of the commission shall constitutea quorum for the transaction of business, and the concurrence of amajority of the members of the commission shall be necessary toauthorize any action.
As added by Acts 1981, P.L.102, SEC.1. Amended by P.L.69-1997,SEC.2.
IC 6-9-16-4
Expenses; payment; 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.102, SEC.1.
IC 6-9-16-5
Report by recipients 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.102, SEC.1.
IC 6-9-16-6
Tax on lodging income
Sec. 6. (a) The county council may levy a tax on every person
engaged 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,or tourist cabin, except state camping facilities, located in the county.The tax may be imposed only on the gross retail income derived fromlodging income at any rate not to exceed:
(1) five percent (5%) before January 1, 2014; and
(2) four percent (4%) after December 31, 2013.
The tax must be calculated in addition to the state gross retail taximposed on those persons by IC 6-2.5.
(b) The county fiscal body may adopt an ordinance to require thatthe tax must be reported on forms approved by the county treasurerand that the tax shall be paid monthly to the county treasurer. If suchan ordinance is adopted, the tax shall be paid to the county treasurernot more 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" have the same meaning in this section as they have inIC 6-2.5, except that "person" shall not include state supportededucational institutions. If the tax is paid to the department of staterevenue, the return to be filed for the payment of the tax under thissection may be either a separate return or may be combined with thereturn filed for the payment of the state gross retail tax as thedepartment of state 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.102, SEC.1. Amended by P.L.108-1987,SEC.15; P.L.69-1997, SEC.3; P.L.67-1997, SEC.16;P.L.253-1997(ss), SEC.7; P.L.167-2006, SEC.2.
IC 6-9-16-7
Convention and visitor promotion fund
Sec. 7. The county treasurer shall establish a convention andvisitor promotion fund. He shall deposit in the fund all money hereceives under section 6 of this chapter. Money in the fund may beexpended only as provided in this chapter.
As added by Acts 1981, P.L.102, SEC.1.
IC 6-9-16-8
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.102, SEC.1.