CHAPTER 32. JACKSON COUNTY INNKEEPER'S TAX
IC 6-9-32
Chapter 32. Jackson County Innkeeper's Tax
IC 6-9-32-1
Applicability of chapter
Sec. 1. (a) This chapter applies to a county having a population ofmore than forty-one thousand (41,000) but less than forty-threethousand (43,000) that had adopted an innkeeper's tax underIC 6-9-18 before July 1, 1999.
(b) The:
(1) convention, visitor, and tourism promotion fund;
(2) convention and visitor commission;
(3) innkeeper's tax rate; and
(4) tax collection procedures;
established under IC 6-9-18 before July 1, 1999, remain in effect andgovern the county's innkeeper's tax until amended under this chapter.
(c) A member of the convention and visitor commissionestablished under IC 6-9-18 before July 1, 1999, shall serve a fullterm of office. If a vacancy occurs, the appointing authority shallappoint a qualified replacement as provided under this chapter. Theappointing authority shall make other subsequent appointments to thecommission as provided under this chapter.
As added by P.L.3-1999, SEC.1. Amended by P.L.170-2002, SEC.53.
IC 6-9-32-2
Definitions
Sec. 2. As used in this chapter:
(1) "executive" and "fiscal body" have the meanings set forth inIC 36-1-2; and
(2) "gross retail income" and "person" have the meanings setforth in IC 6-2.5-1.
As added by P.L.3-1999, SEC.1.
IC 6-9-32-3
Levy of tax
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; or
(5) tourist cabin;
located in the county.
(b) The tax does not apply to gross income received in atransaction in which a person rents a room, lodging, oraccommodations for a period 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 in
addition 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 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 P.L.3-1999, SEC.1. Amended by P.L.14-2000, SEC.22.
IC 6-9-32-4
Convention, visitor, and tourism promotion fund
Sec. 4. (a) The county treasurer shall establish a convention,visitor, and tourism promotion fund. The treasurer shall deposit inthis fund all amounts the treasurer receives under section 3 of thischapter.
(b) The county auditor shall issue a warrant directing the countytreasurer to transfer money from the convention, visitor, and tourismpromotion fund to the treasurer of the commission established undersection 5 of this chapter if the commission submits a written requestfor the transfer.
(c) Money in a convention, visitor, and tourism promotion fund,or money transferred from such a fund under subsection (b), may beexpended:
(1) to promote and encourage conventions, visitors, and tourismwithin the county; and
(2) to promote and encourage industrial and economicdevelopment within the county. However, the county may notexpend more than twenty-five percent (25%) of the revenuesfrom the tax imposed under section 3 of this chapter to promoteand encourage industrial and economic development.
Expenditures under subdivision (1) may include, but are not limitedto, expenditures for advertising, promotional activities, trade shows,special events, and recreation. (d) If before July 1, 1997, the county issued a bond with a pledgeof revenues from the tax imposed under IC 6-9-18-3, the county shallcontinue to expend money from the fund for that purpose until thebond is paid.
As added by P.L.3-1999, SEC.1. Amended by P.L.14-2000, SEC.23.
IC 6-9-32-5
Commission to promote county convention, visitor, and tourismindustry
Sec. 5. (a) The county executive shall create a commission topromote the development and growth of the convention, visitor, andtourism industry in the county. If two (2) or more adjoining countiesdesire to establish a joint commission, the counties shall enter intoan agreement 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) If a municipality other than the largest municipality in thecounty collects fifty percent (50%) or more of the tax revenuecollected under this chapter during the three (3) month periodfollowing imposition of the tax, the executive of the municipalityshall appoint the same number of members to the commission thatthe executive of the largest municipality in the county appoints undersubsection (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 themember's appointing 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 the member'sduties, shall take an oath of office in the usual form, to be endorsedupon the member's certificate of appointment and promptly filed withthe 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 P.L.3-1999, SEC.1.
IC 6-9-32-6
Powers and duties of commission
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 P.L.3-1999, SEC.1.
IC 6-9-32-7
Handling and expenditure of commission 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.3-1999, SEC.1.
IC 6-9-32-8
Unlawful transfers of money
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.3-1999, SEC.1.