IC 6-9-9
    Chapter 9. Allen County Innkeeper's Tax

IC 6-9-9-1
Application of chapter to certain counties
    Sec. 1. This chapter applies to a county having a population ofmore than three hundred thousand (300,000) but less than fourhundred thousand (400,000).
As added by Acts 1980, P.L.8, SEC.62. Amended by Acts 1982, P.L.1,SEC.15; P.L.12-1992, SEC.40.

IC 6-9-9-2
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.
    (c) 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.
    (d) 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. Specifically and not in limitation of theforegoing sentence, the terms "person" and "gross income" shall havethe same meaning in this section as they have in IC 6-2.5.
    (e) 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.
    (f) If the tax is paid to the department of state revenue, theamounts received from such tax shall be paid monthly by thetreasurer of 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.62. Amended by P.L.19-1986,SEC.24; P.L.108-1987, SEC.10; P.L.86-1993, SEC.4; P.L.67-1997,SEC.10.

IC 6-9-9-3 Tax rate; funding of convention and visitors bureau
    Sec. 3. (a) The tax imposed by section 2 of this chapter shall beat the rate of seven percent (7%) on the gross income derived fromlodging income only.
    (b) At least two-sevenths (2/7) of the tax proceeds paid to thecapital improvement board of managers under this chapter must beused to provide grants to the convention and visitor bureau in thecounty to be used solely for the purpose of the development andpromotion of the tourism and convention industry within the county.
    (c) The capital improvement board of managers may establishbudgetary requirements for the convention and visitors bureau. If theconvention and visitors bureau fails to conform, the board may electto suspend funding until the bureau complies.
As added by Acts 1980, P.L.8, SEC.62. Amended by Acts 1980,P.L.63, SEC.1; P.L.86-1993, SEC.5; P.L.49-1994, SEC.10;P.L.224-2007, SEC.95.

IC 6-9-9-4
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.62. Amended by P.L.86-1993,SEC.6.