IC 6-9-2.5
    Chapter 2.5. Vanderburgh County Innkeeper's Tax

IC 6-9-2.5-1
Application of chapter
    Sec. 1. This chapter applies to a county having a population ofmore than one hundred seventy thousand (170,000) but less than onehundred eighty thousand (180,000).
As added by Acts 1976, P.L.22, SEC.1. Amended by P.L.12-1992,SEC.34; P.L.170-2002, SEC.31.

IC 6-9-2.5-2
Convention and visitor commission; creation
    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 said county.
    (b) The county council, by majority vote, shall appoint two (2)members of the commission, at least one (1) of whom must beengaged in the hotel or motel business in the county. The countycommissioners, by majority vote, shall appoint two (2) members ofthe commission, at least one (1) of whom must be engaged in thehotel or motel business in the county. The mayor of a municipalityin the county that has the largest population, as determined in thefederal decennial census, shall appoint three (3) members of thecommission. At least one (1) of the members appointed by the mayormust be engaged in the hotel or motel business in the county.Beginning with the next appointment available to the mayor after ariverboat (as defined in IC 4-33-2-17) initially begins operation fromthe county, at least one (1) of the members appointed by the mayormust represent the interests of riverboats in the county.
    (c) All terms of office begin on January 1 and end on December31. Members of the commission appointed by the county councilserve two (2) year terms. Members appointed by the countycommissioners serve one (1) year terms. Members appointed by themayor of the largest municipality in the county serve two (2) yearterms. A member whose term expires may be reappointed to serveanother 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 such necessary expenses areincurred in the performance of their respective duties.
As added by Acts 1976, P.L.22, SEC.1. Amended by P.L.97-1983,SEC.7; P.L.49-1994, SEC.4.

IC 6-9-2.5-3 Powers and duties of commission
    Sec. 3. (a) The commission may:
        (1) accept and use gifts, grants, and contributions from anypublic 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 described in section 7 of thischapter;
        (6) transfer money received under this chapter for the purposesspecified in sections 7 and 7.5 of this chapter; and
        (7) require financial or other reports from any corporation thatreceives funds under this chapter.
    (b) A majority of the commission shall constitute a quorum for thetransaction of business and the concurrence of a majority of thosepresent shall be necessary to authorize any action.
As added by Acts 1976, P.L.22, SEC.1. Amended by P.L.49-1994,SEC.5.

IC 6-9-2.5-4
Expenses of commission; budget; expenditures
    Sec. 4. All expenses of the commission shall be paid from thefund established in section 7 of this chapter. The commission shallannually prepare a budget. The budget for expenditures under section7 of this chapter must take into consideration the recommendationsmade by a nonprofit corporation qualifying under section 7 of thischapter. The commission shall submit the budget to the countycouncil for its review and approval. No expenditure shall be madeunless:
        (1) it is pursuant to an appropriation made by the county councilin the manner provided by law; and
        (2) if the expenditure is payable from the tourism capitalimprovement fund, the specific project for which theexpenditure will be made has been:
            (A) recommended to the county council by the commission;and
            (B) approved by the county council.
As added by Acts 1976, P.L.22, SEC.1. Amended by P.L.49-1994,SEC.6.

IC 6-9-2.5-5
Report by not-for-profit corporations receiving funds required
    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 1976, P.L.22, SEC.1.
IC 6-9-2.5-6
Tax on lodgings authorized; rate; collection
    Sec. 6. (a) The county council may levy tax on every personengaged 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 located in a county described in section 1 of thischapter. Such tax shall not exceed the rate of eight percent (8%) onthe gross income derived from lodging income only and shall be inaddition to the state gross retail tax imposed on such persons byIC 6-2.5.
    (b) 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.
    (c) 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 income" shall have the same meaning in thissection as they have in IC 6-2.5. If the tax is paid to the departmentof state revenue, the returns to be filed for the payment of the taxunder this section may be either a separate return or may becombined with the return filed for the payment of the state grossretail tax as the department of state revenue may, by rule orregulation, determine.
    (d) 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.
    (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 1976, P.L.22, SEC.1. Amended by Acts 1979,P.L.82, SEC.2; P.L.97-1983, SEC.8; P.L.108-1987, SEC.3;P.L.49-1994, SEC.7; P.L.67-1997, SEC.3; P.L.178-2002, SEC.74;P.L.224-2007, SEC.93.

IC 6-9-2.5-7
Convention and visitor promotion fund
    Sec. 7. (a) The county treasurer shall establish a convention andvisitor promotion fund.
    (b) The county treasurer shall deposit in the convention and

visitor promotion fund the amount of money received under section6 of this chapter that is generated by a two and one-half percent(2.5%) rate.
    (c) Money in this fund shall be expended only as provided in thischapter.
    (d) The commission may transfer money in the convention andvisitor promotion fund to any Indiana nonprofit corporation for thepurpose of promotion and encouragement in the county ofconventions, trade shows, visitors, or special events. The commissionmay transfer money under this section only after approving thetransfer. Transfers shall be made quarterly or less frequently underthis section.
As added by Acts 1976, P.L.22, SEC.1. Amended by P.L.49-1994,SEC.8; P.L.208-1999, SEC.1; P.L.178-2002, SEC.75; P.L.168-2005,SEC.8.

IC 6-9-2.5-7.5
Tourism capital improvement fund
    Sec. 7.5. (a) The county treasurer shall establish a tourism capitalimprovement fund.
    (b) The county treasurer shall deposit money in the tourismcapital improvement fund as follows:
        (1) Before January 1, 2015, the county treasurer shall deposit inthe tourism capital improvement fund the amount of moneyreceived under section 6 of this chapter that is generated by athree and one-half percent (3.5%) rate.
        (2) After December 31, 2014, the county treasurer shall depositin the tourism capital improvement fund the amount of moneyreceived under section 6 of this chapter that is generated by afour and one-half percent (4.5%) rate.
    (c) The commission may transfer money in the tourism capitalimprovement fund to:
        (1) the county government, a city government, or a separatebody corporate and politic in a county described in section 1 ofthis chapter; or
        (2) any Indiana nonprofit corporation;
for the purpose of making capital improvements in the county thatpromote conventions, tourism, or recreation. The commission maytransfer money under this section only after approving the transfer.Transfers shall be made quarterly or less frequently under thissection.
As added by P.L.49-1994, SEC.9. Amended by P.L.208-1999, SEC.2;P.L.178-2002, SEC.76; P.L.168-2005, SEC.9; P.L.224-2007,SEC.94; P.L.176-2009, SEC.6.

IC 6-9-2.5-7.7
Convention center operating fund
    Sec. 7.7. (a) The county treasurer shall establish a conventioncenter operating fund.
    (b) Before January 1, 2015, the county treasurer shall deposit in

the convention center operating fund the amount of money receivedunder section 6 of this chapter that is generated by a two percent(2%) rate. Money in the fund must be expended for the operatingexpenses of a convention center.
    (c) After December 31, 2014, the county treasurer shall deposit inthe convention center operating fund the amount of money receivedunder section 6 of this chapter that is generated by a one percent(1%) rate. Money in the fund must be expended for the operatingexpenses of a convention center with the unused balance transferredon January 1 of each year to the tourism capital improvement fund.
As added by P.L.208-1999, SEC.3. Amended by P.L.168-2005,SEC.10; P.L.176-2009, SEC.7.

IC 6-9-2.5-8
Unauthorized transfer and use of funds; offenses
    Sec. 8. (a) A member of the commission who knowingly:
        (1) approves the transfer of funds to any person not qualifiedunder this chapter for such a transfer; or
        (2) approves a transfer for a purpose not permitted under thischapter;
commits a Class D felony.
    (b) A person who receives a transfer of funds under this chapterand knowingly uses those funds for any purpose other than aproposal approved by the commission, commits a Class D felony.
As added by Acts 1976, P.L.22, SEC.1. Amended by Acts 1978, P.L.2,SEC.653.

IC 6-9-2.5-9
Buildings for public use
    Sec. 9. (a) This section applies to any building:
        (1) constructed or remodeled with money from:
            (A) the tourism capital improvement fund; or
            (B) the convention and visitor promotion fund; and
        (2) used by the county convention and visitor commission.
    (b) A structure must be open for use by the members of the publicfor public or private events, including catered events, under uniformand nondiscriminatory policies established by the commission.
As added by P.L.208-1999, SEC.4.