CHAPTER 6. LAPORTE COUNTY INNKEEPER'S TAX
IC 6-9-6
Chapter 6. LaPorte County Innkeeper's Tax
IC 6-9-6-1
Application of chapter
Sec. 1. This chapter applies to a county having a population ofmore than one hundred ten thousand (110,000) but less than onehundred fifteen thousand (115,000).
As added by Acts 1978, P.L.49, SEC.1. Amended by Acts 1982, P.L.1,SEC.12; P.L.12-1992, SEC.38; P.L.170-2002, SEC.35.
IC 6-9-6-2
Special funds board of managers; creation
Sec. 2. (a) There is created a nine (9) member special funds boardof managers (referred to as the "board of managers" in this chapter)whose purpose is to promote the development and growth of theconvention and visitor industry in the county.
(b) The mayor of the second class city shall appoint three (3)individuals to serve as members of the board of managers. One (1)of those appointees shall be a representative of the city's businesscommunity, and no more than two (2) of those appointees may bemembers of the same political party. The mayor of the third class cityshall appoint three (3) individuals to serve as members of the boardof managers. One (1) of those appointees shall be a representative ofthe city's business community, and no more than two (2) of theappointees may be members of the same political party. The countycommissioners shall appoint three (3) individuals to serve asmembers of the board of managers. No more than two (2) of theappointees may be members of the same political party. Allindividuals appointed to the board of managers must have beenresidents of the county for at least two (2) years immediately prior totheir appointment.
(c) All terms of membership begin on January 15 and continue fortwo (2) years until a successor is appointed. A member whose termexpires may be reappointed to serve another term. If a vacancyoccurs in the board of managers, the original appointing officer orauthority shall appoint a replacement to serve the remainder of thetwo (2) year term.
(d) A member of the board of managers may be removed for causeby the appointing officer or authority.
(e) Each member of the board of managers shall, before beginningthe duties of the office, take an oath of office to be endorsed upon themember's certificate of appointment, which certificate shall be filedwith the clerk of the circuit court of the county.
(f) Members of the board of managers may not receive a salary,but are entitled to reimbursement for expenses necessarily incurredin the performance of their duties.
As added by Acts 1978, P.L.49, SEC.1. Amended by P.L.109-1987,SEC.1.
IC 6-9-6-3
Meetings; officers; rules; quorum
Sec. 3. 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,which officers shall perform the duties pertaining to those offices.The officers shall serve from the date of their election until theirsuccessors are elected and qualified. The members may adopt suchbylaws, rules and regulations as they deem necessary for the properconduct of their proceedings, the carrying out of their duties, and thesafeguarding of the funds and the property entrusted to their care. Amajority of the board of managers constitutes a quorum, and theconcurrence of a majority of the board of managers is necessary toauthorize any action.
As added by Acts of 1978, P.L.49, SEC.1.
IC 6-9-6-4
Funds; deposit; audit
Sec. 4. All funds coming into possession of the board of managersshall be deposited, held, secured, invested, and paid in accordancewith the general laws of the state relating to the handling of publicfunds. The handling and expenditure of funds coming into possessionof the board of managers are subject to audit and supervision by thestate board of accounts.
As added by Acts 1978, P.L.49, SEC.1.
IC 6-9-6-5
Powers of board
Sec. 5. The board of managers may:
(1) accept and use gifts, grants, and contributions from anypublic or private source, under terms and conditions which theboard of managers 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 qualified under clause (6) of thissection;
(6) after its approval of a proposal, transfer money, quarterly orless frequently, from the fund established in section 7 of thischapter, to any Indiana not-for-profit corporation for thepurpose of promotion and encouragement in the county ofconventions, trade shows, visitors, or special events; and
(7) require financial or other reports from any corporation thatreceives funds under this chapter.
As added by Acts 1978, P.L.49, SEC.1.
IC 6-9-6-6 Tax on lodgings; collection
Sec. 6. (a) In any county to which this chapter applies, there islevied a tax on every person engaged in the business of renting orfurnishing, for periods of less than thirty (30) days, any room orrooms, lodgings or accommodations in any commercial hotel, motel,boat motel, inn, tourist camp, or tourist cabin, except state campingfacilities, located in the county. The tax shall be imposed at a rate offive percent (5%) on the gross income derived from lodging incomeonly and shall be in addition to the state gross retail tax imposed onthose persons by IC 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 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, the terms"person" and "gross income" have the same meaning in this sectionas they have in IC 6-2.5. 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, allamounts received by the state department of revenue from the taxduring a month shall be paid to the county treasurer on or before thelast day of the next succeeding month. All amounts received from thetax shall be paid by the treasurer of state to the county treasurer uponwarrants issued by the auditor 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 1978, P.L.49, SEC.1. Amended by Acts 1979,P.L.82, SEC.6; Acts 1982, P.L.1, SEC.13; P.L.56-1984, SEC.1;P.L.108-1987, SEC.7; P.L.67-1997, SEC.7.
IC 6-9-6-7
Convention, tourism, and recreation fund
Sec. 7. The tax revenues received by the county treasurer asprovided in section 6 of this chapter shall be deposited in theconvention, tourism and recreation fund, which fund may be used bythe board of managers to finance, construct, equip, operate, promoteand maintain any capital improvement in the nature of a convention
and exhibition center, or any tourism or recreational program, torenovate, equip, operate and maintain any existing structure whichmay be used as a convention and exhibition center, or to maketransfers described in clause (6) of section 5 of this chapter. No fundsmay be allocated to maintain recreational facilities in either the cityof the second class or the city of the third class in the county if thosefacilities were in existence on January 1, 1979.
As added by Acts 1978, P.L.49, SEC.1.
IC 6-9-6-8
Transfer and use of funds restricted; offense
Sec. 8. Any person or officer or employee of a corporation, whoreceives a transfer of funds under this chapter, and who uses thefunds for any purpose other than a proposal approved by thecommission commits a Class D felony.
As added by Acts 1978, P.L.49, SEC.1.