CHAPTER 8. MARION COUNTY INNKEEPER'S TAX
IC 6-9-8
Chapter 8. Marion County Innkeeper's Tax
IC 6-9-8-1
Application of chapter
Sec. 1. This chapter applies to each county having a consolidatedfirst class city.
As added by Acts 1980, P.L.8, SEC.60.
IC 6-9-8-2
Tax levy on business of renting or furnishing lodgings
Sec. 2. (a) Each year a tax shall be levied on every person engagedin the business of renting or furnishing, for periods of less than thirty(30) days, any lodgings in any hotel, motel, inn, tourist camp, touristcabin, or any other place in which lodgings are regularly furnishedfor a consideration.
(b) This tax shall be in addition to the state gross retail tax and usetax imposed on such persons by IC 6-2.5. The county fiscal bodymay adopt an ordinance to require that the tax be reported on formsapproved by the county treasurer and that the tax shall be paidmonthly to the county treasurer. If such an ordinance is adopted, thetax shall be paid to the county treasurer not more than twenty (20)days after the end of the month the tax is collected. If such anordinance is not adopted, the tax shall be imposed, paid, andcollected in exactly the same manner as the state gross retail tax isimposed, paid, and collected under IC 6-2.5.
(c) 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 income" shall have the same meaning inthis section as they have in IC 6-2.5.
(d) 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 determine by rule.
(e) If the tax is paid to the department of state revenue, theamounts received from this tax shall be paid monthly by the treasurerof state to the treasurer of the capital improvement board ofmanagers of the county upon warrants issued by the auditor of state.
As added by Acts 1980, P.L.8, SEC.60. Amended by P.L.19-1986,SEC.23; P.L.108-1987, SEC.9; P.L.86-1993, SEC.1; P.L.67-1997,SEC.9.
IC 6-9-8-3
Tax rate; increases; use of money generated by increase Sec. 3. (a) The tax imposed by section 2 of this chapter shall beat the rate of:
(1) before January 1, 2028, five percent (5%) on the grossincome derived from lodging income only, plus an additionalone percent (1%) if the fiscal body adopts an ordinance undersubsection (b), plus an additional three percent (3%) if the fiscalbody adopts an ordinance under subsection (d);
(2) after December 31, 2027, and before January 1, 2041, fivepercent (5%), plus an additional one percent (1%) if the fiscalbody adopts an ordinance under subsection (b), plus anadditional three percent (3%) if the fiscal body adopts anordinance under subsection (d); and
(3) after December 31, 2040, five percent (5%).
(b) In any year subsequent to the initial year in which a tax isimposed under section 2 of this chapter, the fiscal body may, byordinance adopted by at least two-thirds (2/3) of the members electedto the fiscal body, increase the tax imposed by section 2 of thischapter from five percent (5%) to six percent (6%). The ordinancemust specify that the increase in the tax authorized under thissubsection expires January 1, 2028.
(c) The amount collected from an increase adopted undersubsection (b) shall be transferred to the capital improvement boardof managers established by IC 36-10-9-3. The board shall deposit therevenues received under this subsection in a special fund. Money inthe special fund may be used only for the payment of obligationsincurred to expand a convention center, including:
(1) principal and interest on bonds issued to finance orrefinance the expansion of a convention center; and
(2) lease agreements entered into to expand a convention center.
(d) On or before June 30, 2005, the fiscal body may, by ordinanceadopted by a majority of the members elected to the fiscal body,increase the tax imposed by section 2 of this chapter by an additionalthree percent (3%) to a total rate of eight percent (8%) (or ninepercent (9%) if the fiscal body has adopted an ordinance undersubsection (b) and that rate remains in effect). The ordinance mustspecify that the increase in the tax authorized under this subsectionexpires on:
(1) January 1, 2041;
(2) January 1, 2010, if on that date there are no obligationsowed by the capital improvement board of managers to theauthority created by IC 5-1-17 or to any state agency underIC 5-1-17-26; or
(3) October 1, 2005, if on that date there are no obligationsowed by the capital improvement board of managers to theIndiana stadium and convention building authority or to anystate agency under a lease or a sublease of an existing capitalimprovement entered into under IC 5-1-17, unless waived bythe budget director.
If the fiscal body adopts an ordinance under this subsection, it shallimmediately send a certified copy of the ordinance to the
commissioner of the department of state revenue, and the increase inthe tax imposed under this chapter applies to transactions that occurafter June 30, 2005.
(e) Before September 1, 2009, the fiscal body may, by ordinanceadopted by a majority of the members elected to the fiscal body,increase the tax rate under this chapter by not more than one percent(1%). If the fiscal body adopts an ordinance under this subsection:
(1) it shall immediately send a certified copy of the ordinanceto the commissioner of the department of state revenue; and
(2) the tax applies to transactions after the last day of the monthin which the ordinance is adopted, if the city-county counciladopts the ordinance on or before the fifteenth day of a month.If the city-county council adopts the ordinance after thefifteenth day of a month, the tax applies to transactions after thelast day of the month following the month in which theordinance is adopted.
The increase in the tax imposed under this subsection continues ineffect unless the increase is rescinded.
(f) The amount collected from an increase adopted under:
(1) subsection (b) and collected after December 31, 2027; and
(2) subsection (d);
shall be transferred to the capital improvement board of managersestablished by IC 36-10-9-3 or its designee. So long as there are anycurrent or future obligations owed by the capital improvement boardof managers to the Indiana stadium and convention building authoritycreated by IC 5-1-17 or any state agency pursuant to a lease or otheragreement entered into between the capital improvement board ofmanagers and the Indiana stadium and convention building authorityor any state agency pursuant to IC 5-1-17-26, the capitalimprovement board of managers or its designee shall deposit therevenues received under this subsection in a special fund, which maybe used only for the payment of the obligations described in thissubsection.
(g) The amount collected from an increase adopted undersubsection (e) shall be deposited in the sports and conventionfacilities operating fund established by IC 36-7-31-16.
As added by Acts 1980, P.L.8, SEC.60. Amended by P.L.86-1993,SEC.2; P.L.256-1997(ss), SEC.2; P.L.214-2005, SEC.29;P.L.182-2009(ss), SEC.260.
IC 6-9-8-4
Exceptions
Sec. 4. The tax imposed by section 2 of this chapter does notapply to the renting or furnishing of lodgings to a person for a periodof thirty (30) days or more.
As added by Acts 1980, P.L.8, SEC.60. Amended by P.L.86-1993,SEC.3.