CHAPTER 18. UNIFORM COUNTY INNKEEPER'S TAX
IC 6-9-18
Chapter 18. Uniform County Innkeeper's Tax
IC 6-9-18-1
Application of chapter
Sec. 1. This chapter applies to any county that is not required toimpose an innkeeper's tax under any other chapter of this article.However, a county that imposes an innkeeper's tax under this chaptermay not also impose an innkeeper's tax under another chapter.
As added by Acts 1982, P.L.1, SEC.21. Amended by P.L.55-1984,SEC.5; P.L.74-1986, SEC.6; P.L.32-1986, SEC.3.
IC 6-9-18-2
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.1, SEC.21.
IC 6-9-18-3
Tax on lodging income
Sec. 3. (a) The fiscal body of a county may levy a tax on everyperson engaged in the business of renting or furnishing, for periodsof less than thirty (30) days, any room or rooms, lodgings, oraccommodations 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;
located in the county.
(b) The tax does not apply to gross income received in atransaction in which:
(1) 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
(2) a person rents a room, lodging, or accommodations for aperiod of thirty (30) days or more.
(c) The tax may not exceed 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 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 not
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 under IC 6-2.5.
(e) All of the provisions of IC 6-2.5 relating to rights, duties,liabilities, procedures, penalties, definitions, exemptions, andadministration are applicable to the imposition and administration ofthe tax imposed under this section except to the extent thoseprovisions are in conflict or inconsistent with the specific provisionsof this chapter or the requirements of the county treasurer. If the taxis paid to the department of state revenue, the return to be filed forthe payment of the tax under this section may be either a separatereturn or may be combined with the return filed for the payment ofthe state gross retail tax as the department of state revenue may, byrule, determine.
(f) If the tax is paid to the department of state revenue, theamounts received from the tax imposed under this section shall bepaid monthly by the treasurer of state to the county treasurer uponwarrants issued by the auditor of state.
As added by Acts 1982, P.L.1, SEC.21. Amended by P.L.108-1987,SEC.16; P.L.67-1997, SEC.18.
IC 6-9-18-4
Convention, visitor, and tourism promotion fund
Sec. 4. (a) If a tax is levied under section 3 of this chapter, thecounty treasurer shall establish a convention, visitor, and tourismpromotion fund. He shall deposit in this fund all amounts he receivesunder that section.
(b) In a county in which a commission has been established undersection 5 of this chapter, the county auditor shall issue a warrantdirecting the county treasurer to transfer money from the convention,visitor, and tourism promotion fund to the commission's treasurer ifthe commission submits a written request for the transfer.
(c) Money in a convention, visitor, and tourism promotion fund,or money transferred from such a fund under subsection (b), may beexpended only to promote and encourage conventions, visitors, andtourism within the county. Expenditures under this subsection mayinclude, but are not limited to, expenditures for advertising,promotional activities, trade shows, special events, and recreation.
(d) If before July 1, 1997, a county issues a bond with a pledge ofrevenues from the tax imposed under section 3 of this chapter, thecounty shall continue to expend money from the fund for thatpurpose until the bond is paid.
As added by Acts 1982, P.L.1, SEC.21. Amended by P.L.97-1983,SEC.1; P.L.55-1984, SEC.6; P.L.67-1997, SEC.19; P.L.46-1998,SEC.7.
IC 6-9-18-5
Commission for promotion of convention, visitor, and tourismindustry; creation; membership; organization Sec. 5. (a) If a tax is levied under section 3 of this chapter, thecounty executive shall create a commission to promote thedevelopment and growth of the convention visitor, and tourismindustry in the county. If two (2) or more adjoining counties desireto establish a joint commission, the counties shall enter into anagreement under IC 36-1-7.
(b) The county executive shall determine the number of members,which must be an odd number, to be appointed to the commission. Asimple majority of the members must be:
(1) engaged in a convention, visitor, or tourism business; or
(2) involved in or promoting conventions, visitors, or tourism.
If available and willing to serve, at least two (2) of the members mustbe engaged in the business of renting or furnishing rooms, lodging,or accommodations (as described in section 3 of this chapter). Notmore than one (1) member may be affiliated with the same businessentity. No more than a simple majority of the members may beaffiliated with the same political party. Each member must reside inthe county. The county executive shall also determine who will makethe appointments to the commission, except that the executive of thelargest municipality in the county shall appoint a number of themembers of the commission, which number shall be in the same ratioto the total size of the commission (rounded off to the nearest wholenumber) that the population of the largest municipality bears to thetotal population of the county.
(c) This subsection applies to a county in which a tax imposedunder this chapter becomes effective after December 31, 1989. If amunicipality other than the largest municipality in the county collectsfifty percent (50%) or more of the tax revenue collected under thischapter during the three (3) month period following imposition of thetax, the executive of the municipality shall appoint the same numberof members to the commission that the executive of the largestmunicipality in the county appoints under subsection (b).
(d) Except as provided in subsection (c), all terms of office ofcommission members begin on January 1. Initial appointments mustbe for staggered terms, with subsequent appointments for two (2)year terms. A member whose term expires may be reappointed toserve another term. If a vacancy occurs, the appointing authorityshall appoint a qualified person to serve for the remainder of theterm. 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.
(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 fornecessary expenses incurred in the performance of their respectiveduties.
(g) Each commission member, before entering his duties, shalltake an oath of office in the usual form, to be endorsed upon hiscertificate of appointment and promptly filed with the clerk of the
circuit 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 first officers chosen shall servefrom the 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.1, SEC.21. Amended by P.L.97-1983,SEC.2; P.L.62-1990, SEC.7; P.L.67-1997, SEC.20.
IC 6-9-18-6
Powers of commission; expenditures
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(a) ofthis chapter, or from money transferred from that fund to thecommission's treasurer under section 4(b) of this chapter, to anyIndiana not-for-profit corporation to promote and encourageconventions, visitors, or tourism in the county; and
(7) require financial or other reports from any corporation thatreceives funds under this chapter.
(b) All expenses of the commission shall be paid from the fundestablished under section 4(a) of this chapter or from moneytransferred from that fund to the commission's treasurer undersection 4(b) of this chapter. The commission shall annually preparea budget, taking into consideration the recommendations made by acorporation qualified under subsection (a)(6) and submit it to thecounty fiscal body for its review and approval. An expenditure maynot be made under this chapter unless it is in accordance with anappropriation made by the county fiscal body in the manner providedby law.
As added by Acts 1982, P.L.1, SEC.21. Amended by P.L.55-1984,SEC.7; P.L.67-1997, SEC.21.
IC 6-9-18-7
Disposition of funds; audit
Sec. 7. All money coming into possession of the commission shallbe deposited, held, secured, invested, and paid in accordance with
statutes relating to the handling of public funds. The handling andexpenditure 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.1, SEC.21.
IC 6-9-18-8
Unauthorized transfer or use of funds; offenses
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.1, SEC.21.