CHAPTER 4. MONROE COUNTY INNKEEPER'S TAX
IC 6-9-4
Chapter 4. Monroe County Innkeeper's Tax
IC 6-9-4-1
Application of chapter
Sec. 1. This chapter applies to a county having a population ofmore than one hundred twenty thousand (120,000) but less than onehundred thirty thousand (130,000).
As added by Acts 1977, P.L.92, SEC.3. Amended by Acts 1982, P.L.1,SEC.10; P.L.12-1992, SEC.36; P.L.170-2002, SEC.33.
IC 6-9-4-2
Convention and visitor commission; creation; membership
Sec. 2. (a) There is created a five (5) 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 the county.
(b) The county council, by majority vote, shall appoint three (3)members of the commission. Two (2) members must be owners orgeneral managers of a hotel or motel having at least forty (40) bedsthat is located in the county.
(c) The county commissioners, by majority vote, shall appoint two(2) members of the commission. One (1) member must be an owneror general manager of a hotel or motel having at least forty (40) bedsthat is located in the county. One (1) member must be the director orassociate director of the Indiana University Memorial Union.
(d) 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, and members appointed by the countycommissioners serve one (1) year terms. A member whose termexpires may be reappointed to serve another term. If a vacancyoccurs, a person shall be appointed by the original appointingauthority to serve for the remainder of the term.
(e) A member of the commission may be removed for cause by hisappointing authority.
(f) Members of the commission may not receive a salary.However, commission members shall receive reimbursement fornecessary expenses, but only when the necessary expenses areincurred in the performance of their respective duties.
As added by Acts 1977, P.L.92, SEC.3. Amended by P.L.62-1990,SEC.1; P.L.85-1995, SEC.34.
IC 6-9-4-3
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 not-for-profit corporations or politicalsubdivisions; and
(6) after its approval of a proposal, transfer money, quarterly orless frequently, from any funds available under section 7 of thischapter for the purpose of promotion and encouragement in thecounty of conventions, trade shows, visitors, or special events,and for the financing of facilities to be used by the commissionfor those purposes.
(b) The commission and the county jointly, by resolution of thecommission and ordinance of the county council, may:
(1) mortgage, pledge, or lease property owned by the county forthe purposes of this chapter;
(2) pledge tax revenues received under this chapter to financefacilities to be used by the commission or by the not-for-profitcorporation with which it contracts to transfer funds, for thepurposes set forth in subsection (a)(6); and
(3) require financial or other reports from any corporation thatreceives funds under this chapter.
(c) The commission may pledge tax revenues received under thischapter to finance facilities to be used by the commission or by thenot-for-profit corporation with which it contracts to transfer funds,for the purposes set forth in subsection (a)(6).
(d) 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 1977, P.L.92, SEC.3. Amended by P.L.75-1988,SEC.1.
IC 6-9-4-4
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 taking into consideration therecommendations made by a not-for-profit corporation qualifyingunder section 3 of this chapter and shall submit it to the countycouncil for its review and approval. No expenditure shall be madeunless it is pursuant to an appropriation made by the county councilin the manner provided by law.
As added by Acts 1977, P.L.92, SEC.3.
IC 6-9-4-5
Reports by not-for-profit corporations receiving funds
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 1977, P.L.92, SEC.3.
IC 6-9-4-6
Tax on lodgings authorized; collection
Sec. 6. (a) The county council may levy a 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 cabin,university memorial union, or university residence hall, except statecamping facilities, located in the county. The tax shall be imposed atthe rate of at least three percent (3%) but not more than five percent(5%) on the gross income derived from lodging income only andshall be in addition to the state gross retail tax imposed on thosepersons by IC 6-2.5. The tax does not apply to a retail transaction inwhich a student rents lodging in a university memorial union orresidence hall while that student participates in a course of study forwhich the student receives college credit from a state universitylocated in the county.
(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 apply to the imposition and administration of the taximposed under this section, except to the extent those provisions arein conflict or inconsistent with the specific provisions of this chapteror the requirements of the county treasurer. Specifically and not inlimitation of the foregoing sentence, the terms "person" and "grossincome" shall have the same meaning in this section as they have inIC 6-2.5, except that "person" shall not include state supportededucational institutions. If the tax is paid to the department of staterevenue, the returns to be filed for the payment of the tax under thissection may be either a separate return or may be combined with thereturn filed for the payment of the state gross retail tax as thedepartment of state revenue may by rule determine.
(d) If the tax is paid to the department of state revenue, theamounts received from the tax shall be paid quarterly by the treasurerof state to the county treasurer upon warrants issued by the auditorof 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 1977, P.L.92, SEC.3. Amended by Acts 1979,P.L.82, SEC.4; P.L.19-1986, SEC.21; P.L.108-1987, SEC.5;P.L.62-1990, SEC.2; P.L.67-1997, SEC.5.
IC 6-9-4-7 Innkeeper's tax fund; expenditures
Sec. 7. (a) The county treasurer shall establish an innkeeper's taxfund. The treasurer shall deposit in the fund all money the treasurerreceives under section 6 of this chapter.
(b) Money in the fund shall be expended in the following order:
(1) To service:
(A) bonds issued by the county under IC 36-2-6-18 throughIC 36-2-6-20; or
(B) other debt incurred by the commission or thenot-for-profit corporation with which the commissioncontracts to transfer funds;
if the bonds or other debt are issued for the purposes set forthin section 3(a)(6) of this chapter and are payable in whole or inpart from money derived from the innkeeper's tax.
(2) To fund or maintain a debt service reserve for bonds or debtdescribed in subdivision (1).
(3) To pay the commission's operating expenses and its otherexpenses in carrying out the purposes set forth in section 3(a)(6)of this chapter.
(c) The county auditor shall make a semiannual distribution, at thetime property tax revenue is distributed, to the paying agent for anybonds described in subsection (b)(1). Each semiannual distributionmust be equal to one-half (1/2) of the annual principal and interestobligations on the bonds. Money received by a paying agent underthis subsection shall be deposited in a special fund to be used toservice the bonds.
As added by Acts 1977, P.L.92, SEC.3. Amended by P.L.75-1988,SEC.2; P.L.3-1989, SEC.43.
IC 6-9-4-8
Unauthorized transfer and use of funds; offenses
Sec. 8. (a) A member of the commission who knowingly approvesthe transfer of funds to any person not qualified under this chapterfor such a transfer, or approves a transfer for a purpose not permittedunder this chapter, commits a Class D felony.
(b) A person who receives a transfer of funds under this chapter,and knowingly uses the funds for any purpose other than a proposalapproved by the commission, commits a Class D felony.
As added by Acts 1977, P.L.92, SEC.3. Amended by Acts 1978, P.L.2,SEC.654.
IC 6-9-4-9
Bonds or debts; adverse legislation; covenant
Sec. 9. With respect to bonds or debt for which a pledge of taxrevenues has been made under section 3 of this chapter, the generalassembly covenants with the commission, the county, the purchasersof those bonds, and the lenders to a not-for-profit corporation underthis chapter that:
(1) this chapter will not be repealed or amended in any mannerthat will adversely affect the imposition or collection of the tax
imposed by this chapter or the rights of lenders or bondpurchasers; and
(2) this chapter will not be amended in any manner that willchange the purpose for which revenues from the tax imposed bythis chapter may be used;
as long as the principal of, or interest on, any of the bonds or debt isunpaid.
As added by P.L.75-1988, SEC.3.