IC 6-9-29
    Chapter 29. Innkeeper's Tax Administration

IC 6-9-29-1
Application of chapter
    Sec. 1. This chapter applies to all counties imposing aninnkeeper's tax under this article.
As added by P.L.85-1995, SEC.38.

IC 6-9-29-1.5
Effective date of ordinance to be specified; certified copy ofordinance
    Sec. 1.5. (a) Unless otherwise provided in this article, a countyfiscal body that adopts an ordinance to impose, rescind, or increaseor decrease the rate of a county innkeeper's tax must specify theeffective date of the ordinance to provide that the ordinance takeseffect:
        (1) at least thirty (30) days after the adoption of the ordinance;and
        (2) on the first day of a month.
    (b) If a county fiscal body adopts an ordinance described insubsection (a), it must immediately send a certified copy of theordinance to the commissioner of the department of state revenue.
As added by P.L.119-1998, SEC.20.

IC 6-9-29-2
Liability; penalty for failure to remit tax
    Sec. 2. An individual who:
        (1) is an individual taxpayer or an employee, an officer, or amember of a corporate or partnership taxpayer; and
        (2) has a duty to remit innkeeper's taxes to the department ofstate revenue or a political subdivision;
holds those innkeeper's taxes in trust for the state or politicalsubdivision and is personally liable for the payment of theinnkeeper's taxes, plus any penalties and interest attributable to theinnkeeper's taxes, to the state or political subdivision. An individualwho knowingly fails to collect or remit the innkeeper's taxes to thestate or political subdivision commits a Class D felony.
As added by P.L.85-1995, SEC.38.

IC 6-9-29-3
Rights and powers of county treasurer
    Sec. 3. If an ordinance has been adopted requiring the payment ofthe innkeeper's tax to the county treasurer instead of the departmentof state revenue, the county treasurer has the same rights and powerswith respect to collecting the county innkeeper's tax as thedepartment of state revenue.
As added by P.L.85-1995, SEC.38.

IC 6-9-29-4 Summary data to be provided by department of state revenue
    Sec. 4. Upon a request by a county auditor or treasurer, thedepartment of state revenue shall provide summary data regardinginnkeeper's tax collections for the county. This data may not includeany confidential information. The department shall provide thesummary data within ten (10) business days after the request is made.
As added by P.L.85-1995, SEC.38.