CHAPTER 7. TIPPECANOE COUNTY INNKEEPER'S TAX
IC 6-9-7
Chapter 7. Tippecanoe County Innkeeper's Tax
IC 6-9-7-1
Application of chapter
Sec. 1. This chapter applies to a county having a population ofmore than one hundred forty-eight thousand (148,000) but less thanone hundred seventy thousand (170,000).
As added by Acts 1978, P.L.50, SEC.1. Amended by Acts 1982, P.L.1,SEC.14; P.L.12-1992, SEC.39; P.L.170-2002, SEC.36.
IC 6-9-7-2
Convention and visitor commission; creation
Sec. 2. (a) There is created a ten (10) member convention andvisitor commission (referred to as the "commission" in this chapter)whose purpose is to promote the development and growth of theconvention and visitor industry in the county.
(b) The county council shall, by majority vote, appoint three (3)members of the commission, at least one (1) of whom must beengaged in the hotel or motel business in the county, at least one (1)of whom must be a representative of the travel or visitor industry inthe county, and at least one (1) of whom must be a member of thecounty council. The county commissioners shall, by majority vote,appoint three (3) members of the commission, at least one (1) ofwhom must be engaged in the hotel or motel business in the county,at least one (1) of whom must be a county commissioner, and at leastone (1) of whom must be a representative of the county's businesscommunity which representative may be an executive officer of thechamber of commerce of the county's largest city. The membersappointed by the council and the commissioners shall, by a majorityvote, appoint one (1) member of the commission from the Purdueconferences department. The executive of the city with the greatestpopulation in the county shall appoint two (2) members of thecommission, one (1) who must be a representative of the economicdevelopment community and one (1) who must be a representativeof the travel or visitor industry in the county. The executive of thecity with the second greatest population in the county shall appointone (1) member of the commission, who must be a representative ofthe travel or visitor industry.
(c) 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 or by the other members of the commission serve one(1) year terms. A member whose term expires may be reappointed toserve another term. If a vacancy occurs, a qualified person shall beappointed by the original appointing authority to serve for theremainder of the term.
(d) A member of the commission may be removed for cause by hisappointing authority.
(e) Members of the commission may not receive a salary.
However, commission members shall receive reimbursement fornecessary expenses, but only when those necessary expenses areincurred in the performance of their respective duties. In addition,commission members may receive a maximum of thirty-five dollars($35) per diem expenses for attendance at the official commissionmeetings.
As added by Acts 1978, P.L.50, SEC.1. Amended by P.L.85-1993,SEC.1.
IC 6-9-7-3
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, including contracts andagreements not to exceed ten (10) years;
(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 any nonprofit corporations or politicalsubdivisions;
(6) after its approval of a proposal, transfer money, quarterly orless frequently, from any available funds of the commissionunder section 7 of this chapter for the purpose of promotion andencouragement in the county of conventions, trade shows,visitors, or special events; and
(7) require financial or other reports from any entity thatreceives funds under this chapter.
(b) A majority of the commission constitutes a quorum for thetransaction of business, and the concurrence of a majority of thosepresent is necessary to authorize any action. However, thecommission shall not transact any business without first givingwritten notice to the director of the county parks and recreation boardat least forty-eight (48) hours in advance of the convening of ameeting at which business is to be transacted.
As added by Acts 1978, P.L.50, SEC.1. Amended by P.L.74-1986,SEC.1; P.L.85-1993, SEC.2; P.L.96-2008, SEC.1.
IC 6-9-7-4
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 and submit it to the county council for itsreview and approval. No expenditure under this chapter may be madeunless it is pursuant to an appropriation made by the county councilin the manner provided by law.
As added by Acts 1978, P.L.50, SEC.1. Amended by P.L.74-1986,SEC.2.
IC 6-9-7-5
Report by entity receiving funds
Sec. 5. Any entity that receives funds under this chapter shallmake a financial or other report upon request of the commission.
As added by Acts 1978, P.L.50, SEC.1. Amended by P.L.74-1986,SEC.3.
IC 6-9-7-6
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, universitymemorial union, university residence hall, tourist camp, or touristcabin located in a county described in section 1 of this chapter. Thecounty treasurer shall allocate and distribute the tax revenues asprovided in sections 7 and 9 of this chapter.
(b) The tax may not exceed the rate of six percent (6%) on thegross retail income derived from lodging income only and shall be inaddition to the state gross retail tax imposed under IC 6-2.5.
(c) The tax does not apply to gross retail income received in atransaction in which:
(1) a student rents lodgings in a university residence hall whilethat student participates in a course of study for which thestudent receives college credit from a state university located inthe county; or
(2) a person rents a room, lodging, or accommodations for aperiod of thirty (30) days or more.
(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 shall be applicable to the imposition andadministration of the tax imposed by this section, except to the extentthose provisions are in conflict or inconsistent with the specificprovisions of this chapter or the requirements of the county treasurer.If the tax is paid to the department of state revenue, the return to befiled for the payment of the tax under this section may be either aseparate 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 the tax imposed under this section shall bepaid quarterly by the treasurer of state to the county treasurer upon
warrants issued by the auditor of state.
As added by Acts 1978, P.L.50, SEC.1. Amended by Acts 1979,P.L.82, SEC.7; P.L.97-1983, SEC.4; P.L.74-1986, SEC.4;P.L.108-1987, SEC.8; P.L.85-1993, SEC.3; P.L.67-1997, SEC.8;P.L.214-2005, SEC.26.
IC 6-9-7-7
Innkeeper's tax fund; expenditures; advisory commission; bonding
Sec. 7. (a) The county treasurer shall establish an innkeeper's taxfund. The treasurer shall deposit in that fund all money receivedunder section 6 of this chapter that is attributable to an innkeeper'stax rate that is not more than five percent (5%).
(b) Money in the innkeeper's tax fund shall be distributed asfollows:
(1) Thirty percent (30%) shall be distributed to the departmentof natural resources for the development of projects in the statepark on the county's largest river, including its tributaries.
(2) Forty percent (40%) shall be distributed to the commissionto carry out its purposes, including making any distributions orpayments to the Lafayette - West Lafayette Convention andVisitors Bureau, Inc.
(3) Ten percent (10%) shall be distributed to a communitydevelopment corporation that serves a metropolitan area in thecounty that includes:
(A) a city having a population of more than fifty-fivethousand (55,000) but less than fifty-nine thousand (59,000);and
(B) a city having a population of more than twenty-eightthousand seven hundred (28,700) but less than twenty-ninethousand (29,000);
for the community development corporation's use in tourism,recreation, and economic development activities.
(4) Ten percent (10%) shall be distributed to HistoricProphetstown to be used by Historic Prophetstown for carryingout its purposes.
(5) Ten percent (10%) shall be distributed to the Wabash RiverEnhancement Corporation to assist the Wabash RiverEnhancement Corporation in carrying out its purposes. Moneydistributed under this subdivision may not be used to pay any:
(A) employee salaries; or
(B) other ongoing administrative or operating costs;
of the Wabash River Enhancement Corporation.
(c) An advisory commission consisting of the following membersis established:
(1) The director of the department of natural resources or thedirector's designee.
(2) The public finance director or the public finance director'sdesignee.
(3) A member appointed by the Native American Indian affairscommission. (4) A member appointed by Historic Prophetstown.
(5) A member appointed by the community developmentcorporation described in subsection (b)(3).
(6) A member appointed by the Wabash River EnhancementCorporation.
(7) A member appointed by the commission.
(8) A member appointed by the county fiscal body.
(9) A member appointed by the town board of the town ofBattleground.
(10) A member appointed by the mayor of the city of Lafayette.
(11) A member appointed by the mayor of the city of WestLafayette.
(d) The following apply to the advisory commission:
(1) The governor shall appoint a member of the advisorycommission as chairman of the advisory commission.
(2) Six (6) members of the advisory commission constitute aquorum. The affirmative votes of at least six (6) advisorycommission members are necessary for the advisorycommission to take official action other than to adjourn or tomeet to hear reports or testimony.
(3) The advisory commission shall make recommendationsconcerning the use of any proceeds of bonds issued to financethe development of Prophetstown State Park.
(4) Members of the advisory commission who are stateemployees:
(A) are not entitled to any salary per diem; and
(B) are entitled to reimbursement for traveling expenses asprovided under IC 4-13-1-4 and to reimbursement for otherexpenses actually incurred in connection with the member'sduties as provided in the state policies and proceduresestablished by the Indiana department of administration andapproved by the budget agency.
(e) The Indiana finance authority, in its capacity as therecreational development commission, may issue bonds for thedevelopment of Prophetstown State Park under IC 14-14-1.
As added by Acts 1978, P.L.50, SEC.1. Amended by P.L.74-1986,SEC.5; P.L.85-1993, SEC.4; P.L.178-2002, SEC.77; P.L.214-2005,SEC.27; P.L.167-2006, SEC.1; P.L.96-2008, SEC.2; P.L.1-2009,SEC.60.
IC 6-9-7-8
Transfer and use of funds restricted; offenses
Sec. 8. (a) Any member of the commission who approves thetransfer of funds to any person or corporation not qualified under thischapter for that transfer, or who approves a transfer for a purpose notpermitted under this chapter commits a Class D felony.
(b) Any person or officer or employee of a corporation, whoreceives a transfer of funds under this chapter, and who uses thosefunds for any purpose other than a proposal approved by thecommission commits a Class D felony.As added by Acts 1978, P.L.50, SEC.1.
IC 6-9-7-9
Supplemental innkeeper's tax fund; uses
Sec. 9. (a) If the county fiscal body adopts an ordinance toincrease the county's innkeeper's tax rate to a rate that exceeds fivepercent (5%), the county treasurer shall establish a supplementalinnkeeper's tax fund. The treasurer shall deposit in the fund allmoney received under section 6 of this chapter that is attributable toan innkeeper's tax rate that exceeds five percent (5%).
(b) Money in the fund may be used for any purpose that in thediscretion of the county fiscal body promotes economic developmentin the county.
As added by P.L.214-2005, SEC.28.