IC 6-9-15
Chapter 15. Jefferson County Innkeeper's Tax
IC 6-9-15-1 Application of chapter
Sec. 1. This chapter applies to a county having a population of
more than thirty-one thousand (31,000) but less than thirty-two
thousand (32,000). As added by Acts 1981, P.L.101, SEC.1. Amended by Acts 1982,
P.L.1, SEC.19; P.L.12-1992, SEC.44; P.L.170-2002, SEC.41.
IC 6-9-15-2 Board of managers
Sec. 2. (a) There is created a seven (7) member board of managers
(referred to as the "board" in this chapter) whose purpose is to
promote the development and growth of the convention activity,
tourism and industry in the county.
(b) The board of county commissioners, by majority vote, shall
appoint three (3) members of the board, one (1) of whom must be
engaged in the lodging industry in the county, one (1) of whom must
be a county commissioner in the county, and one (1) of whom must
be a member of a chamber of commerce in the county. The city
council of the county's largest city according to the last preceding
United States decennial census shall, by majority vote, appoint three
(3) members of the board, one (1) of whom must be engaged in the
lodging industry in the county, one (1) of whom must be engaged in
the travel industry in the county, and one (1) of whom must be a
member of the common council of the county's largest city. The
mayor of the city having the largest population in the county
according to the last preceding United States decennial census shall
appoint one (1) member who must be a member of the county's
business community.
(c) All terms of office begin on January 1 and end on December
31. Members of the board appointed by the county commissioners
serve one (1) year terms, and the other members of the board serve
two (2) year terms. If a vacancy occurs, a qualified person shall be
appointed by the original appointing authority to serve for the
remainder of the term.
(d) A board member may be removed for cause by his appointing
authority.
(e) Members of the board may not receive a salary or
reimbursement for necessary expenses incurred in the performance
of their respective duties.
(f) Each board member, before entering his duties, shall take an
oath of office in the usual form, to be indorsed upon his certificate of
appointment, which shall be promptly filed with the clerk of the
circuit court of his county of residence. As added by Acts 1981, P.L.101, SEC.1.
IC 6-9-15-3 Meetings; organization; rules and regulations; quorum; vote
necessary
Sec. 3. After the first day of January each year, the board shall
meet for the purpose of organization. They shall elect one (1) of their
members to serve as president, another to serve as vice president,
another to serve as secretary, and another to serve as treasurer. The
members elected to those offices shall perform the duties pertaining
to the offices. The first officers chosen shall serve from the date of
their election until their successors are elected and qualified. The
members shall be authorized to adopt such bylaws and rules and
regulations as they deem necessary for the proper conduct of their
proceedings, the carrying out of their duties, and the safeguarding of
the funds and the property entrusted to their care. A majority of the
members of the board constitutes a quorum, and the concurrence of
a majority of the members of the board is necessary to authorize any
action. As added by Acts 1981, P.L.101, SEC.1.
IC 6-9-15-4 Disposition of funds
Sec. 4. All funds coming into possession of the board shall be
deposited, held, secured or invested, and paid in accordance with the
general laws of the state relating to the handling of public funds. The
handling and expenditure of funds coming into possession of the
board is subject to audit and supervision by the state board of
accounts. As added by Acts 1981, P.L.101, SEC.1.
IC 6-9-15-5 Powers of board
Sec. 5. The board may:
(1) accept and use gifts, grants, and contributions from any
public or private source, under terms and conditions which the
board 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 its
business and the accomplishment of its purposes; and
(5) receive and approve, alter, or reject requests and proposals
for funding by organizations. As added by Acts 1981, P.L.101, SEC.1.
IC 6-9-15-6 Tax on lodging income
Sec. 6. (a) The county council may impose 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, lodging, or
accommodations in any hotel, motel, inn, tourist camp, or tourist
cabin located in the county. However, the tax may not be imposed on
the renting or furnishing of:
(1) campsites at a state or federal park or forest;
(2) rooms, lodgings, or accommodations to a person for a period
of thirty (30) days or more; or
(3) any room, lodging, or accommodations in a university or
college residence hall to a student participating in a course of
study for which the student receives college credit from a
college or university located in the county.
(b) The tax shall be imposed at the rate of four percent (4%) on
the gross income derived from lodging income only. The county
council may increase the tax rate to five percent (5%). The tax is in
addition to the state gross retail tax imposed on such persons by
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 pursuant to 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 shall be applicable to the imposition and
administration of the tax imposed by this section except to the extent
such provisions are in conflict or inconsistent with the specific
provisions of this chapter or the requirements of the county treasurer.
Specifically and not in limitation of the foregoing sentence, the terms
"person" and "gross retail income" have the same meaning in this
section as they have in IC 6-2.5, except that "person" does not
include state supported educational institutions.
(e) If the tax is paid to the department of state revenue, the returns
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.
(f) If the tax is paid to the department of state revenue, the
amounts received from such tax shall be paid quarterly by the
treasurer of state to the county treasurer upon warrants issued by the
auditor of state. As added by Acts 1981, P.L.101, SEC.1. Amended by P.L.110-1987,
SEC.2; P.L.108-1987, SEC.14; P.L.67-1997, SEC.15.
IC 6-9-15-7 Convention and tourism fund
Sec. 7. The county treasurer shall establish a convention and
tourism fund, and shall deposit in the fund all money he receives
under section 6 of this chapter. Money in the fund shall be expended
by the board to develop and promote the convention and tourism
industry. As added by Acts 1981, P.L.101, SEC.1. IC 6-9-15-8 Transfer and use of funds; offenses
Sec. 8. (a) A person who approves the transfer of funds to any
person not qualified under this chapter for that transfer, or approves
a transfer for a purpose not permitted under this chapter, commits a
Class D felony.
(b) A person who receives a transfer of funds under this chapter
and knowingly uses the funds for any purpose other than a proposal
approved by the board commits a Class D felony. As added by Acts 1981, P.L.101, SEC.1.
IC 6-9-15
Chapter 15. Jefferson County Innkeeper's Tax
IC 6-9-15-1 Application of chapter
Sec. 1. This chapter applies to a county having a population of
more than thirty-one thousand (31,000) but less than thirty-two
thousand (32,000). As added by Acts 1981, P.L.101, SEC.1. Amended by Acts 1982,
P.L.1, SEC.19; P.L.12-1992, SEC.44; P.L.170-2002, SEC.41.
IC 6-9-15-2 Board of managers
Sec. 2. (a) There is created a seven (7) member board of managers
(referred to as the "board" in this chapter) whose purpose is to
promote the development and growth of the convention activity,
tourism and industry in the county.
(b) The board of county commissioners, by majority vote, shall
appoint three (3) members of the board, one (1) of whom must be
engaged in the lodging industry in the county, one (1) of whom must
be a county commissioner in the county, and one (1) of whom must
be a member of a chamber of commerce in the county. The city
council of the county's largest city according to the last preceding
United States decennial census shall, by majority vote, appoint three
(3) members of the board, one (1) of whom must be engaged in the
lodging industry in the county, one (1) of whom must be engaged in
the travel industry in the county, and one (1) of whom must be a
member of the common council of the county's largest city. The
mayor of the city having the largest population in the county
according to the last preceding United States decennial census shall
appoint one (1) member who must be a member of the county's
business community.
(c) All terms of office begin on January 1 and end on December
31. Members of the board appointed by the county commissioners
serve one (1) year terms, and the other members of the board serve
two (2) year terms. If a vacancy occurs, a qualified person shall be
appointed by the original appointing authority to serve for the
remainder of the term.
(d) A board member may be removed for cause by his appointing
authority.
(e) Members of the board may not receive a salary or
reimbursement for necessary expenses incurred in the performance
of their respective duties.
(f) Each board member, before entering his duties, shall take an
oath of office in the usual form, to be indorsed upon his certificate of
appointment, which shall be promptly filed with the clerk of the
circuit court of his county of residence. As added by Acts 1981, P.L.101, SEC.1.
IC 6-9-15-3 Meetings; organization; rules and regulations; quorum; vote
necessary
Sec. 3. After the first day of January each year, the board shall
meet for the purpose of organization. They shall elect one (1) of their
members to serve as president, another to serve as vice president,
another to serve as secretary, and another to serve as treasurer. The
members elected to those offices shall perform the duties pertaining
to the offices. The first officers chosen shall serve from the date of
their election until their successors are elected and qualified. The
members shall be authorized to adopt such bylaws and rules and
regulations as they deem necessary for the proper conduct of their
proceedings, the carrying out of their duties, and the safeguarding of
the funds and the property entrusted to their care. A majority of the
members of the board constitutes a quorum, and the concurrence of
a majority of the members of the board is necessary to authorize any
action. As added by Acts 1981, P.L.101, SEC.1.
IC 6-9-15-4 Disposition of funds
Sec. 4. All funds coming into possession of the board shall be
deposited, held, secured or invested, and paid in accordance with the
general laws of the state relating to the handling of public funds. The
handling and expenditure of funds coming into possession of the
board is subject to audit and supervision by the state board of
accounts. As added by Acts 1981, P.L.101, SEC.1.
IC 6-9-15-5 Powers of board
Sec. 5. The board may:
(1) accept and use gifts, grants, and contributions from any
public or private source, under terms and conditions which the
board 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 its
business and the accomplishment of its purposes; and
(5) receive and approve, alter, or reject requests and proposals
for funding by organizations. As added by Acts 1981, P.L.101, SEC.1.
IC 6-9-15-6 Tax on lodging income
Sec. 6. (a) The county council may impose 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, lodging, or
accommodations in any hotel, motel, inn, tourist camp, or tourist
cabin located in the county. However, the tax may not be imposed on
the renting or furnishing of:
(1) campsites at a state or federal park or forest;
(2) rooms, lodgings, or accommodations to a person for a period
of thirty (30) days or more; or
(3) any room, lodging, or accommodations in a university or
college residence hall to a student participating in a course of
study for which the student receives college credit from a
college or university located in the county.
(b) The tax shall be imposed at the rate of four percent (4%) on
the gross income derived from lodging income only. The county
council may increase the tax rate to five percent (5%). The tax is in
addition to the state gross retail tax imposed on such persons by
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 pursuant to 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 shall be applicable to the imposition and
administration of the tax imposed by this section except to the extent
such provisions are in conflict or inconsistent with the specific
provisions of this chapter or the requirements of the county treasurer.
Specifically and not in limitation of the foregoing sentence, the terms
"person" and "gross retail income" have the same meaning in this
section as they have in IC 6-2.5, except that "person" does not
include state supported educational institutions.
(e) If the tax is paid to the department of state revenue, the returns
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.
(f) If the tax is paid to the department of state revenue, the
amounts received from such tax shall be paid quarterly by the
treasurer of state to the county treasurer upon warrants issued by the
auditor of state. As added by Acts 1981, P.L.101, SEC.1. Amended by P.L.110-1987,
SEC.2; P.L.108-1987, SEC.14; P.L.67-1997, SEC.15.
IC 6-9-15-7 Convention and tourism fund
Sec. 7. The county treasurer shall establish a convention and
tourism fund, and shall deposit in the fund all money he receives
under section 6 of this chapter. Money in the fund shall be expended
by the board to develop and promote the convention and tourism
industry. As added by Acts 1981, P.L.101, SEC.1. IC 6-9-15-8 Transfer and use of funds; offenses
Sec. 8. (a) A person who approves the transfer of funds to any
person not qualified under this chapter for that transfer, or approves
a transfer for a purpose not permitted under this chapter, commits a
Class D felony.
(b) A person who receives a transfer of funds under this chapter
and knowingly uses the funds for any purpose other than a proposal
approved by the board commits a Class D felony. As added by Acts 1981, P.L.101, SEC.1.
IC 6-9-15
Chapter 15. Jefferson County Innkeeper's Tax
IC 6-9-15-1 Application of chapter
Sec. 1. This chapter applies to a county having a population of
more than thirty-one thousand (31,000) but less than thirty-two
thousand (32,000). As added by Acts 1981, P.L.101, SEC.1. Amended by Acts 1982,
P.L.1, SEC.19; P.L.12-1992, SEC.44; P.L.170-2002, SEC.41.
IC 6-9-15-2 Board of managers
Sec. 2. (a) There is created a seven (7) member board of managers
(referred to as the "board" in this chapter) whose purpose is to
promote the development and growth of the convention activity,
tourism and industry in the county.
(b) The board of county commissioners, by majority vote, shall
appoint three (3) members of the board, one (1) of whom must be
engaged in the lodging industry in the county, one (1) of whom must
be a county commissioner in the county, and one (1) of whom must
be a member of a chamber of commerce in the county. The city
council of the county's largest city according to the last preceding
United States decennial census shall, by majority vote, appoint three
(3) members of the board, one (1) of whom must be engaged in the
lodging industry in the county, one (1) of whom must be engaged in
the travel industry in the county, and one (1) of whom must be a
member of the common council of the county's largest city. The
mayor of the city having the largest population in the county
according to the last preceding United States decennial census shall
appoint one (1) member who must be a member of the county's
business community.
(c) All terms of office begin on January 1 and end on December
31. Members of the board appointed by the county commissioners
serve one (1) year terms, and the other members of the board serve
two (2) year terms. If a vacancy occurs, a qualified person shall be
appointed by the original appointing authority to serve for the
remainder of the term.
(d) A board member may be removed for cause by his appointing
authority.
(e) Members of the board may not receive a salary or
reimbursement for necessary expenses incurred in the performance
of their respective duties.
(f) Each board member, before entering his duties, shall take an
oath of office in the usual form, to be indorsed upon his certificate of
appointment, which shall be promptly filed with the clerk of the
circuit court of his county of residence. As added by Acts 1981, P.L.101, SEC.1.
IC 6-9-15-3 Meetings; organization; rules and regulations; quorum; vote
necessary
Sec. 3. After the first day of January each year, the board shall
meet for the purpose of organization. They shall elect one (1) of their
members to serve as president, another to serve as vice president,
another to serve as secretary, and another to serve as treasurer. The
members elected to those offices shall perform the duties pertaining
to the offices. The first officers chosen shall serve from the date of
their election until their successors are elected and qualified. The
members shall be authorized to adopt such bylaws and rules and
regulations as they deem necessary for the proper conduct of their
proceedings, the carrying out of their duties, and the safeguarding of
the funds and the property entrusted to their care. A majority of the
members of the board constitutes a quorum, and the concurrence of
a majority of the members of the board is necessary to authorize any
action. As added by Acts 1981, P.L.101, SEC.1.
IC 6-9-15-4 Disposition of funds
Sec. 4. All funds coming into possession of the board shall be
deposited, held, secured or invested, and paid in accordance with the
general laws of the state relating to the handling of public funds. The
handling and expenditure of funds coming into possession of the
board is subject to audit and supervision by the state board of
accounts. As added by Acts 1981, P.L.101, SEC.1.
IC 6-9-15-5 Powers of board
Sec. 5. The board may:
(1) accept and use gifts, grants, and contributions from any
public or private source, under terms and conditions which the
board 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 its
business and the accomplishment of its purposes; and
(5) receive and approve, alter, or reject requests and proposals
for funding by organizations. As added by Acts 1981, P.L.101, SEC.1.
IC 6-9-15-6 Tax on lodging income
Sec. 6. (a) The county council may impose 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, lodging, or
accommodations in any hotel, motel, inn, tourist camp, or tourist
cabin located in the county. However, the tax may not be imposed on
the renting or furnishing of:
(1) campsites at a state or federal park or forest;
(2) rooms, lodgings, or accommodations to a person for a period
of thirty (30) days or more; or
(3) any room, lodging, or accommodations in a university or
college residence hall to a student participating in a course of
study for which the student receives college credit from a
college or university located in the county.
(b) The tax shall be imposed at the rate of four percent (4%) on
the gross income derived from lodging income only. The county
council may increase the tax rate to five percent (5%). The tax is in
addition to the state gross retail tax imposed on such persons by
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 pursuant to 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 shall be applicable to the imposition and
administration of the tax imposed by this section except to the extent
such provisions are in conflict or inconsistent with the specific
provisions of this chapter or the requirements of the county treasurer.
Specifically and not in limitation of the foregoing sentence, the terms
"person" and "gross retail income" have the same meaning in this
section as they have in IC 6-2.5, except that "person" does not
include state supported educational institutions.
(e) If the tax is paid to the department of state revenue, the returns
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.
(f) If the tax is paid to the department of state revenue, the
amounts received from such tax shall be paid quarterly by the
treasurer of state to the county treasurer upon warrants issued by the
auditor of state. As added by Acts 1981, P.L.101, SEC.1. Amended by P.L.110-1987,
SEC.2; P.L.108-1987, SEC.14; P.L.67-1997, SEC.15.
IC 6-9-15-7 Convention and tourism fund
Sec. 7. The county treasurer shall establish a convention and
tourism fund, and shall deposit in the fund all money he receives
under section 6 of this chapter. Money in the fund shall be expended
by the board to develop and promote the convention and tourism
industry. As added by Acts 1981, P.L.101, SEC.1. IC 6-9-15-8 Transfer and use of funds; offenses
Sec. 8. (a) A person who approves the transfer of funds to any
person not qualified under this chapter for that transfer, or approves
a transfer for a purpose not permitted under this chapter, commits a
Class D felony.
(b) A person who receives a transfer of funds under this chapter
and knowingly uses the funds for any purpose other than a proposal
approved by the board commits a Class D felony. As added by Acts 1981, P.L.101, SEC.1.
