IC 6-9-10.5
Chapter 10.5. White County Innkeeper's Tax
IC 6-9-10.5-1 Applicability of chapter
Sec. 1. This chapter applies to a county having a population of
more than twenty-five thousand (25,000) but less than twenty-five
thousand five hundred (25,500). As added by P.L.68-1997, SEC.1. Amended by P.L.170-2002,
SEC.38.
IC 6-9-10.5-2 "Executive" defined
Sec. 2. As used in this chapter, "executive" has the meaning set
forth in IC 36-1-2. As added by P.L.68-1997, SEC.1.
IC 6-9-10.5-3 "Fiscal body" defined
Sec. 3. As used in this chapter, "fiscal body" has the meaning set
forth in IC 36-1-2. As added by P.L.68-1997, SEC.1.
IC 6-9-10.5-4 "Gross retail income" defined
Sec. 4. As used in this chapter, "gross retail income" has the
meaning set forth in IC 6-2.5-1. As added by P.L.68-1997, SEC.1.
IC 6-9-10.5-5 "Person" defined
Sec. 5. As used in this chapter, "person" has the meaning set forth
in IC 6-2.5-1. As added by P.L.68-1997, SEC.1.
IC 6-9-10.5-6 Tax on lodging authorized; collection
Sec. 6. (a) The fiscal body of a county may levy a tax on every
person engaged in the business of renting or furnishing, for periods
of less than thirty (30) days, any room or rooms, lodgings, or
accommodations in any:
(1) hotel;
(2) motel;
(3) inn;
(4) tourist cabin; or
(5) campground space;
located in the county.
(b) The tax may not exceed the rate of three percent (3%) on the
gross retail income derived from lodging income only and is in
addition to the state gross retail tax imposed under IC 6-2.5.
(c) The county fiscal body may adopt an ordinance to require that
the tax be reported on forms approved by the county treasurer and
that the tax shall be paid monthly to the county treasurer. If such an
ordinance is adopted, the tax 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 an ordinance is not adopted, the tax shall be
imposed, paid, and collected in exactly the same manner as the state
gross 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, and
administration are applicable to the imposition and administration of
the tax imposed under this section except to the extent those
provisions are in conflict or inconsistent with the specific provisions
of this chapter or the requirements of the county treasurer. If the tax
is paid to the department of state revenue, the return to be filed for
the payment of the tax under this section may be either a separate
return or may be combined with the return filed for the payment of
the state gross retail tax as the department of state revenue may, by
rule, determine.
(e) If the tax is paid to the department of state revenue, the taxes
the department of state revenue receives under this section during a
month shall be paid, by the end of the next succeeding month, to the
county treasurer upon warrants issued by the auditor of state. As added by P.L.68-1997, SEC.1. Amended by P.L.67-1997, SEC.12.
IC 6-9-10.5-7 Lake enhancement fund
Sec. 7. (a) If a tax is levied under section 6 of this chapter, the
county treasurer shall establish a lake enhancement fund. The county
treasurer shall deposit in this fund all amounts received under section
6 of this chapter.
(b) Money in this fund may be expended only to enhance lakes
located in the county, including silt trap maintenance. As added by P.L.68-1997, SEC.1.
IC 6-9-10.5
Chapter 10.5. White County Innkeeper's Tax
IC 6-9-10.5-1 Applicability of chapter
Sec. 1. This chapter applies to a county having a population of
more than twenty-five thousand (25,000) but less than twenty-five
thousand five hundred (25,500). As added by P.L.68-1997, SEC.1. Amended by P.L.170-2002,
SEC.38.
IC 6-9-10.5-2 "Executive" defined
Sec. 2. As used in this chapter, "executive" has the meaning set
forth in IC 36-1-2. As added by P.L.68-1997, SEC.1.
IC 6-9-10.5-3 "Fiscal body" defined
Sec. 3. As used in this chapter, "fiscal body" has the meaning set
forth in IC 36-1-2. As added by P.L.68-1997, SEC.1.
IC 6-9-10.5-4 "Gross retail income" defined
Sec. 4. As used in this chapter, "gross retail income" has the
meaning set forth in IC 6-2.5-1. As added by P.L.68-1997, SEC.1.
IC 6-9-10.5-5 "Person" defined
Sec. 5. As used in this chapter, "person" has the meaning set forth
in IC 6-2.5-1. As added by P.L.68-1997, SEC.1.
IC 6-9-10.5-6 Tax on lodging authorized; collection
Sec. 6. (a) The fiscal body of a county may levy a tax on every
person engaged in the business of renting or furnishing, for periods
of less than thirty (30) days, any room or rooms, lodgings, or
accommodations in any:
(1) hotel;
(2) motel;
(3) inn;
(4) tourist cabin; or
(5) campground space;
located in the county.
(b) The tax may not exceed the rate of three percent (3%) on the
gross retail income derived from lodging income only and is in
addition to the state gross retail tax imposed under IC 6-2.5.
(c) The county fiscal body may adopt an ordinance to require that
the tax be reported on forms approved by the county treasurer and
that the tax shall be paid monthly to the county treasurer. If such an
ordinance is adopted, the tax 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 an ordinance is not adopted, the tax shall be
imposed, paid, and collected in exactly the same manner as the state
gross 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, and
administration are applicable to the imposition and administration of
the tax imposed under this section except to the extent those
provisions are in conflict or inconsistent with the specific provisions
of this chapter or the requirements of the county treasurer. If the tax
is paid to the department of state revenue, the return to be filed for
the payment of the tax under this section may be either a separate
return or may be combined with the return filed for the payment of
the state gross retail tax as the department of state revenue may, by
rule, determine.
(e) If the tax is paid to the department of state revenue, the taxes
the department of state revenue receives under this section during a
month shall be paid, by the end of the next succeeding month, to the
county treasurer upon warrants issued by the auditor of state. As added by P.L.68-1997, SEC.1. Amended by P.L.67-1997, SEC.12.
IC 6-9-10.5-7 Lake enhancement fund
Sec. 7. (a) If a tax is levied under section 6 of this chapter, the
county treasurer shall establish a lake enhancement fund. The county
treasurer shall deposit in this fund all amounts received under section
6 of this chapter.
(b) Money in this fund may be expended only to enhance lakes
located in the county, including silt trap maintenance. As added by P.L.68-1997, SEC.1.
IC 6-9-10.5
Chapter 10.5. White County Innkeeper's Tax
IC 6-9-10.5-1 Applicability of chapter
Sec. 1. This chapter applies to a county having a population of
more than twenty-five thousand (25,000) but less than twenty-five
thousand five hundred (25,500). As added by P.L.68-1997, SEC.1. Amended by P.L.170-2002,
SEC.38.
IC 6-9-10.5-2 "Executive" defined
Sec. 2. As used in this chapter, "executive" has the meaning set
forth in IC 36-1-2. As added by P.L.68-1997, SEC.1.
IC 6-9-10.5-3 "Fiscal body" defined
Sec. 3. As used in this chapter, "fiscal body" has the meaning set
forth in IC 36-1-2. As added by P.L.68-1997, SEC.1.
IC 6-9-10.5-4 "Gross retail income" defined
Sec. 4. As used in this chapter, "gross retail income" has the
meaning set forth in IC 6-2.5-1. As added by P.L.68-1997, SEC.1.
IC 6-9-10.5-5 "Person" defined
Sec. 5. As used in this chapter, "person" has the meaning set forth
in IC 6-2.5-1. As added by P.L.68-1997, SEC.1.
IC 6-9-10.5-6 Tax on lodging authorized; collection
Sec. 6. (a) The fiscal body of a county may levy a tax on every
person engaged in the business of renting or furnishing, for periods
of less than thirty (30) days, any room or rooms, lodgings, or
accommodations in any:
(1) hotel;
(2) motel;
(3) inn;
(4) tourist cabin; or
(5) campground space;
located in the county.
(b) The tax may not exceed the rate of three percent (3%) on the
gross retail income derived from lodging income only and is in
addition to the state gross retail tax imposed under IC 6-2.5.
(c) The county fiscal body may adopt an ordinance to require that
the tax be reported on forms approved by the county treasurer and
that the tax shall be paid monthly to the county treasurer. If such an
ordinance is adopted, the tax 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 an ordinance is not adopted, the tax shall be
imposed, paid, and collected in exactly the same manner as the state
gross 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, and
administration are applicable to the imposition and administration of
the tax imposed under this section except to the extent those
provisions are in conflict or inconsistent with the specific provisions
of this chapter or the requirements of the county treasurer. If the tax
is paid to the department of state revenue, the return to be filed for
the payment of the tax under this section may be either a separate
return or may be combined with the return filed for the payment of
the state gross retail tax as the department of state revenue may, by
rule, determine.
(e) If the tax is paid to the department of state revenue, the taxes
the department of state revenue receives under this section during a
month shall be paid, by the end of the next succeeding month, to the
county treasurer upon warrants issued by the auditor of state. As added by P.L.68-1997, SEC.1. Amended by P.L.67-1997, SEC.12.
IC 6-9-10.5-7 Lake enhancement fund
Sec. 7. (a) If a tax is levied under section 6 of this chapter, the
county treasurer shall establish a lake enhancement fund. The county
treasurer shall deposit in this fund all amounts received under section
6 of this chapter.
(b) Money in this fund may be expended only to enhance lakes
located in the county, including silt trap maintenance. As added by P.L.68-1997, SEC.1.
