CHAPTER 3. FLOYD/CLARK COUNTY INNKEEPER'S TAX
IC 6-9-3
Chapter 3. Floyd/Clark County Innkeeper's Tax
IC 6-9-3-1
Special funds board of managers; creation; members;appointment; terms
Sec. 1. (a) This chapter applies to each of two (2) adjacentcounties when:
(1) one (1) of the counties has a population of more thanseventy thousand (70,000) but less than seventy-one thousand(71,000); and
(2) the other county has a population of more than ninetythousand (90,000) but less than one hundred thousand(100,000).
(b) In these counties, there is created a special funds board ofmanagers. As used in this chapter, the term "board of managers"means a special funds board of managers.
(c) The board of managers is composed of thirteen (13) membersas follows:
(1) Four (4) members appointed by the executive of the secondclass city having the largest population, including at least one(1) member who is engaged in the lodging business.
(2) Three (3) members appointed by the executive of the thirdclass city having the largest population, including at least one(1) member who is engaged in the lodging business or therestaurant business.
(3) Two (2) members appointed by the legislative body of thetown having the largest population.
(4) One (1) member appointed by the executive of the countywith the smaller population.
(5) Three (3) members appointed by the executive of the countywith the larger population, including at least one (1) memberwho is engaged in the lodging business.
(d) The terms of office for the members of the board of managersare for two (2) years and end as follows:
(1) For each of the following members, the term of office endson January 15 of each odd-numbered year:
(A) The member appointed by the less populated county'sexecutive.
(B) One (1) member appointed by the more populatedcounty's executive.
(C) One (1) member appointed by each of the city executivesreferred to in this section.
(2) For all other members, the terms of office end on January 15of each even-numbered year.
(e) At the end of the term of a member of the board of managers,the person or body making the original appointment may reappointa person whose term has expired or appoint a new member for a two(2) year term. If a vacancy occurs in the board of managers during aterm, a successor for the vacancy shall be appointed by the person or
body making the original appointment, and the successor shall servefor the remainder of the vacated term.
(f) A member of the board of managers may be removed for causeby the person or body making the original appointment.
(g) No more than two (2) members of the board of managersappointed by the executive of the third class city may be of the samepolitical party. The two (2) members of the board of managersappointed by the town legislative body may not be of the samepolitical party. No more than three (3) members of the board ofmanagers appointed by the executive of the second class city havingthe largest population may be of the same political party.
(h) Each member of the board of managers, before entering uponthe member's duties, shall take an oath of office in the usual form, tobe endorsed upon the member's certificate of appointment, whichshall be promptly filed with the clerk of the circuit court of themember's county of residence.
(i) A person may not be appointed as a member who has not beena resident of one (1) of the two (2) counties for a period of two (2)years immediately preceding the person's appointment.
(j) A member may receive no salary but is entitled toreimbursement for any expenses necessarily incurred in theperformance of the member's duties.
As added by Acts 1976, P.L.23, SEC.1. Amended by Acts 1977,P.L.92, SEC.1; Acts 1982, P.L.1, SEC.9; P.L.55-1984, SEC.1;P.L.81-1985, SEC.1; P.L.8-1989, SEC.32; P.L.101-1989, SEC.1;P.L.1-1990, SEC.86; P.L.12-1992, SEC.35; P.L.170-2002, SEC.32.
IC 6-9-3-2
Organizational meeting; election of officers; bylaws, rules, andregulations; quorum
Sec. 2. Promptly after the fifteenth day of January of each year,the board of managers shall hold a meeting for the purpose oforganization. They shall choose one (1) of their members president,another vice-president, another secretary and another treasurer, whoshall perform the duties pertaining to those offices. The first officerschosen shall serve from the date of their election until theirsuccessors are elected and qualified. The members shall beauthorized to adopt such bylaws and rules and regulations as theydeem necessary for the proper conduct of their proceedings, thecarrying out of their duties and the safeguarding of the funds and theproperty entrusted to their care. A majority of the board of managersconstitutes a quorum, and the concurrence of a majority of the boardof managers is necessary to authorize any action.
As added by Acts 1976, P.L.23, SEC.1.
IC 6-9-3-3
Handling and expenditure of funds; audit
Sec. 3. All funds coming into possession of the board of managersshall be deposited, held, secured or invested and paid in accordancewith the general laws of the state relating to the handling of public
funds. The handling and expenditure of funds coming into possessionof the board of managers is subject to audit and supervision by thestate board of accounts.
As added by Acts 1976, P.L.23, SEC.1.
IC 6-9-3-4
Innkeeper's tax imposed; collection
Sec. 4. (a) In counties to which this chapter applies, there shall belevied each year a tax on every person engaged in the business ofrenting or furnishing, for periods of less than thirty (30) days, anyroom or rooms or lodgings or accommodations in any commercialhotel, motel, inn, tourist camp, or tourist cabin. However, this taxdoes not apply to the renting or furnishing of rooms, lodgings, oraccommodations to a person for a period of thirty (30) days or more.
(b) Such tax shall be at the rate of four percent (4%) on the grossretail income derived from lodging income only and shall be inaddition to the state gross retail tax imposed on such persons byIC 6-2.5.
(c) 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.
(d) 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, theterms "person" and "gross retail income" shall have the samemeaning in this section as they have in IC 6-2.5.
(e) If the tax is paid to the department of state revenue, the returnsto be filed for the payment of the tax under this section may be eithera separate return or may be combined with the return filed for thepayment of the state gross retail tax as the department of staterevenue may by rule determine.
(f) If the tax is paid to the department of state revenue, theamounts received from such tax shall be paid monthly by thetreasurer of state to the county treasurer upon warrants issued by theauditor of state.
As added by Acts 1976, P.L.23, SEC.1. Amended by Acts 1977,P.L.92, SEC.2; Acts 1979, P.L.82, SEC.3; P.L.55-1984, SEC.2;P.L.108-1987, SEC.4; P.L.84-1993, SEC.1; P.L.67-1997, SEC.4.
IC 6-9-3-5
Disposition of tax revenues Sec. 5. (a) Seventy-five percent (75%) of the tax revenuesreceived by the county treasurer as provided in section 4 of thischapter shall be deposited in the convention and exhibition centerfund, which fund shall be expended by the board of managers todevelop and promote a program to attract conventions andexhibitions.
(b) The county treasurer shall deposit twenty-five percent (25%)of the tax revenues he receives under section 4 of this chapter in aseparate fund to be known as the capital development tourism fund.The board of managers may use money in the capital developmenttourism fund only to pay the principal and interest due on bondsissued by:
(1) one (1) of the counties described in section 1 of this chapter;or
(2) a political subdivision, as defined in IC 36-1-2-13, locatedin one (1) of those counties;
to finance a project to promote tourism or to refund bonds previouslyissued for such a purpose.
As added by Acts 1976, P.L.23, SEC.1. Amended by P.L.55-1984,SEC.3.
IC 6-9-3-6
Capital development tourism fund; pledge of deposit to paymentof bonds; covenant of general assembly with purchasers of bonds
Sec. 6. (a) The board of managers may enter into an agreementunder which any amounts previously deposited in, or to be depositedin, the capital development tourism fund are pledged to payment ofbonds described in section 5(b) of this chapter.
(b) With respect to bonds described in section 5(b) of this chapterfor which a pledge has been made under subsection (a), the Indianageneral assembly covenants with the purchasers of those bonds that:
(1) this chapter will not be repealed or amended in any mannerthat will adversely affect the imposition or collection of thatportion of the tax imposed by this chapter that is dedicated tothe capital development tourism fund;
(2) this chapter will not be amended in any manner that willreduce the amount of tax revenues dedicated to the capitaldevelopment tourism fund; and
(3) this chapter will not be amended in any manner that willchange the purpose for which money dedicated to the capitaldevelopment tourism fund may be used;
as long as the principal of, or interest on, any of those bonds isunpaid.
As added by P.L.55-1984, SEC.4.
IC 6-9-3-7
Failure to pay tax
Sec. 7. If a person fails to pay any tax imposed by section 4 of thischapter within thirty (30) days after the date payment of the tax isdue, the department of state revenue shall, under IC 6-8.1-8-2: (1) issue a demand notice to the person; and
(2) issue a tax warrant to the appropriate county sheriff andsecure a judgment lien on the person's property, if the persondoes not respond to the demand notice in a satisfactory manner.
As added by P.L.81-1985, SEC.2.