IC 6-9-17
    Chapter 17. Madison County Innkeeper's Tax

IC 6-9-17-1
Applicability of chapter
    Sec. 1. This chapter applies to a county having a population ofmore than one hundred thirty thousand (130,000) but less than onehundred forty-five thousand (145,000).
As added by Acts 1982, P.L.68, SEC.1. Amended by P.L.12-1992,SEC.46; P.L.170-2002, SEC.43.

IC 6-9-17-2
Definitions
    Sec. 2. As used in this chapter:
    "Executive" and "fiscal body" have the same meanings that areprescribed by IC 36-1-2.
    "Gross retail income" and "person" have the same meanings thatare prescribed by IC 6-2.5-1.
As added by Acts 1982, P.L.68, SEC.1.

IC 6-9-17-3
Tax on lodgings; levy; exemptions; rate; payment; administration
    Sec. 3. (a) The county fiscal body may pass an ordinance to levya tax on every person engaged in the business of renting orfurnishing, for periods of less than thirty (30) days, any rooms,lodgings, or accommodations in any:
        (1) hotel;
        (2) motel;
        (3) boat motel;
        (4) inn;
        (5) college or university memorial union;
        (6) college or university residence hall or dormitory; or
        (7) tourist cabin;
in the county.
    (b) The tax does not apply to gross income received in atransaction in which:
        (1) a person rents a campsite at a state or federal park or forest;
        (2) a student rents lodgings in a college or university residencehall while that student participates in a course of study forwhich the student receives college credit from a college oruniversity located in the county; or
        (3) a person rents a room, lodging, or accommodations for aperiod of thirty (30) days or more.
    (c) The tax shall be levied at the rate of five percent (5%) on thegross retail income derived from lodging income only and is inaddition to the state gross retail tax imposed under IC 6-2.5.
    (d) The tax shall be reported on forms approved by the countytreasurer and shall be paid monthly to the county treasurer not morethan ten (10) days after the end of the month in which the tax iscollected. The provisions of IC 6-2.5 relating to rights, duties,

liabilities, procedures, penalties, exemptions, and definitions applyto the imposition of the tax imposed by this section. The countytreasurer is responsible for administration of the tax. All provisionsof IC 6-8.1 apply to the county treasurer with respect to the taximposed by this section in the same manner that they apply to thedepartment of state revenue with respect to listed taxes underIC 6-8.1-1-1.
As added by Acts 1982, P.L.68, SEC.1. Amended by P.L.75-1986,SEC.1; P.L.76-1988, SEC.1; P.L.67-1997, SEC.17.

IC 6-9-17-4
Convention and visitor promotion fund
    Sec. 4. When the tax is levied under section 3 of this chapter, thecounty treasurer shall establish a convention and visitor promotionfund. He shall deposit in this fund all amounts he receives under thatsection. Money in this fund may be expended only to promote andencourage conventions and visitors within the county.
As added by Acts 1982, P.L.68, SEC.1.

IC 6-9-17-5
Visitor and convention commission; purpose; commissionmembers, terms, removal, compensation, and oaths of office;meetings; officers; quorum; majority concurrence
    Sec. 5. (a) When the tax is levied under section 3 of this chapter,there is created a seven (7) member visitor and conventioncommission (referred to as the commission in this chapter) topromote the development and growth of the convention and visitorindustry in the county.
    (b) The executive of the city with the largest population in thecounty shall appoint five (5) members of the commission as follows:
        (1) Two (2) members must be engaged in the lodging businessin the county.
        (2) Two (2) members must be engaged in business in thecounty.
        (3) One (1) member must be engaged in the travel business inthe county.
    (c) The county fiscal body shall appoint two (2) members of thecommission. Each member must be engaged in business in thecounty.
    (d) All terms of office of commission members begin on January1. Members of the commission serve terms of two (2) years. Amember whose term expires may be reappointed to serve anotherterm. If an initial appointment is not made by February 1 or avacancy is not filled within thirty (30) days, the commission shallappoint a member by majority vote to serve for the remainder of theterm.
    (e) A member of the commission may be removed for cause by hisappointing authority.
    (f) Members of the commission may not receive a salary.However, commission members are entitled to reimbursement for

necessary expenses incurred in the performance of their respectiveduties.
    (g) Each commission member, before taking office, shall take anoath of office in the usual form, to be endorsed upon the member'scertificate of appointment and promptly filed with the clerk of thecircuit court of the county.
    (h) The commission shall meet after January 1 each year for thepurpose of organization. It shall elect one (1) of its memberspresident, another vice president, another secretary, and anothertreasurer. The members elected to those offices shall perform theduties pertaining to the offices. The officers chosen shall serve fromthe date of their election until their successors are elected andqualified. A majority of the commission constitutes a quorum, andthe concurrence of a majority of the commission is necessary toauthorize any action.
As added by Acts 1982, P.L.68, SEC.1. Amended by P.L.75-1986,SEC.2.

IC 6-9-17-6
Powers of commission
    Sec. 6. (a) The commission may:
        (1) accept and use gifts, grants, and contributions from anypublic or private source, under terms and conditions that thecommission considers necessary and desirable;
        (2) sue and be sued;
        (3) enter into contracts and agreements;
        (4) make rules necessary for the conduct of its business and theaccomplishment 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 established under section 4 of thischapter, to any Indiana not-for-profit corporation for thepurpose of promotion and encouragement in the county ofconventions, trade shows, visitors, or special events in thecounty;
        (7) require financial or other reports from any corporation thatreceives funds under this chapter.
    (b) A majority of the commission constitutes a quorum for thetransaction of business, and the concurrence of a majority of thecommission is necessary to authorize any action.
    (c) All expenses of the commission shall be paid from the fundestablished under section 4 of this chapter.
As added by Acts 1982, P.L.68, SEC.1.

IC 6-9-17-7
Deposit and payment of funds; audits
    Sec. 7. All money coming into possession of the commission shallbe deposited, held, secured, invested, and paid in accordance withstatutes relating to the handling of public funds. The handling and

expenditure of money coming into possession of the commission issubject to audit and supervision by the state board of accounts.
As added by Acts 1982, P.L.68, SEC.1.

IC 6-9-17-8
Violations
    Sec. 8. (a) A member of the commission who knowingly:
        (1) approves the transfer of money to any person or corporationnot qualified under law for that transfer; or
        (2) approves a transfer for a purpose not permitted under law;
commits a Class D felony.
    (b) A person who receives a transfer of money under this chapterand knowingly uses that money for any purpose not permitted underthis chapter commits a Class D felony.
As added by Acts 1982, P.L.68, SEC.1.