CHAPTER 19. ELKHART COUNTY INNKEEPER'S TAX
IC 6-9-19
Chapter 19. Elkhart County Innkeeper's Tax
IC 6-9-19-1
Application of chapter
Sec. 1. This chapter applies to a county having a population ofmore than one hundred eighty-two thousand seven hundred ninety(182,790) but less than two hundred thousand (200,000).
As added by P.L.97-1983, SEC.3. Amended by P.L.12-1992, SEC.47;P.L.170-2002, SEC.44.
IC 6-9-19-2
Definitions
Sec. 2. As used in this chapter:
"Fiscal body" and "executive" 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 P.L.97-1983, SEC.3. Amended by P.L.73-1999, SEC.1.
IC 6-9-19-3
Tax; authorization; exemptions; rate; payment and collection
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) inn; or
(4) tourist cabin;
that has thirty (30) or more rooms for rent and is located in thecounty.
(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 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 state
gross 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, the taxesthe department of state revenue receives under this section during amonth shall be paid, by the end of the next succeeding month, to thecounty treasurer upon warrants issued by the auditor of state.
As added by P.L.97-1983, SEC.3. Amended by P.L.108-1987,SEC.17; P.L.62-1990, SEC.8; P.L.67-1997, SEC.22.
IC 6-9-19-4
Convention and visitor promotion fund
Sec. 4. If a tax is levied under section 3 of this chapter, the countytreasurer shall establish a convention and visitor promotion fund. Heshall deposit in this fund all amounts he receives under that section.Money in this fund may be expended only to promote and solicitconventions, trade shows, and visitors within the county. Money inthis fund shall not be expended, directly or indirectly, for any type ofcapital improvement nor to finance any type of tourist attraction.
As added by P.L.97-1983, SEC.3.
IC 6-9-19-5
Commission for promotion of convention and visitor industry;creation; 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 and visitor industry in thecounty.
(b) The commission consists of seven (7) members. The countyexecutive shall appoint all members to the commission. Four (4)members must be actively engaged in the management of a hotel ormotel in the county. The remainder of the commission members mustbe members, officers, or directors of a chamber of commerce withinthe county or of other Indiana not-for-profit corporations organizedto promote and solicit conventions, trade shows, or visitors in thecounty.
(c) All terms of office of commission members begin on January1. Initial appointments must be for staggered terms, with subsequentappointments for two (2) year terms. A member whose term expiresmay be reappointed to serve another term. If a vacancy occurs, thecounty executive shall appoint a qualified person, as provided in
subsection (b), to serve for the remainder of the term.
(d) A member of the commission may be removed for cause bythe county executive.
(e) 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.
(f) 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 thecircuit court of the county.
(g) 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 P.L.97-1983, SEC.3. Amended by P.L.73-1999, SEC.2.
IC 6-9-19-6
Commission; powers; payment of expenses
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 ormore frequently, from the fund established under section 4 ofthis chapter to any Indiana not-for-profit corporation to promoteand solicit conventions, trade shows, or visitors in the county;and
(7) require financial or other reports for any corporation thatreceives funds under this chapter.
(b) All expenses of the commission shall be paid from the fundestablished under section 4 of this chapter. The commission shallannually prepare a budget, taking into consideration therecommendations made by a corporation qualified under subsection(a)(6), and submit it to the county fiscal body for its review andapproval. An expenditure may not be made under this chapter unlessit is in accordance with an appropriation made by the county fiscalbody in the manner provided by law.
As added by P.L.97-1983, SEC.3. Amended by P.L.62-1990, SEC.9.
IC 6-9-19-7
Commission; handling and expenditure of money
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 andexpenditure of money coming into possession of the commission issubject to audit and supervision by the state board of accounts.
As added by P.L.97-1983, SEC.3.
IC 6-9-19-8
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 P.L.97-1983, SEC.3.