IC 6-9-19
Chapter 19. Elkhart County Innkeeper's Tax
IC 6-9-19-1 Application of chapter
Sec. 1. This chapter applies to a county having a population of
more than one hundred eighty-two thousand seven hundred ninety
(182,790) but less than two hundred thousand (200,000). As added by P.L.97-1983, SEC.3. Amended by P.L.12-1992, SEC.47;
P.L.170-2002, SEC.44.
IC 6-9-19-2 Definitions
Sec. 2. As used in this chapter:
"Fiscal body" and "executive" have the same meanings that are
prescribed by IC 36-1-2.
"Gross retail income" and "person" have the same meanings that
are prescribed by IC 6-2.5-1. As added by P.L.97-1983, SEC.3. Amended by P.L.73-1999, SEC.1.
IC 6-9-19-3 Tax; authorization; exemptions; rate; payment and collection
Sec. 3. (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; or
(4) tourist cabin;
that has thirty (30) or more rooms for rent and is located in the
county.
(b) The tax does not apply to gross income received in a
transaction in which:
(1) a student rents lodgings in a college or university residence
hall while that student participates in a course of study for
which the student receives college credit from a college or
university located in the county; or
(2) a person rents a room, lodging, or accommodations for a
period of thirty (30) days or more.
(c) The tax may not exceed the rate of five percent (5%) 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.
(d) 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.
(e) 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.
(f) 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.97-1983, SEC.3. Amended by P.L.108-1987,
SEC.17; P.L.62-1990, SEC.8; P.L.67-1997, SEC.22.
IC 6-9-19-4 Convention and visitor promotion fund
Sec. 4. If a tax is levied under section 3 of this chapter, the county
treasurer shall establish a convention and visitor promotion fund. He
shall deposit in this fund all amounts he receives under that section.
Money in this fund may be expended only to promote and solicit
conventions, trade shows, and visitors within the county. Money in
this fund shall not be expended, directly or indirectly, for any type of
capital improvement nor to finance any type of tourist attraction. As added by P.L.97-1983, SEC.3.
IC 6-9-19-5 Commission for promotion of convention and visitor industry;
creation; organization
Sec. 5. (a) If a tax is levied under section 3 of this chapter, the
county executive shall create a commission to promote the
development and growth of the convention and visitor industry in the
county.
(b) The commission consists of seven (7) members. The county
executive shall appoint all members to the commission. Four (4)
members must be actively engaged in the management of a hotel or
motel in the county. The remainder of the commission members must
be members, officers, or directors of a chamber of commerce within
the county or of other Indiana not-for-profit corporations organized
to promote and solicit conventions, trade shows, or visitors in the
county.
(c) All terms of office of commission members begin on January
1. Initial appointments must be for staggered terms, with subsequent
appointments for two (2) year terms. A member whose term expires
may be reappointed to serve another term. If a vacancy occurs, the
county executive shall appoint a qualified person, as provided in
subsection (b), to serve for the remainder of the term.
(d) A member of the commission may be removed for cause by
the county executive.
(e) Members of the commission may not receive a salary.
However, commission members are entitled to reimbursement for
necessary expenses incurred in the performance of their respective
duties.
(f) Each commission member, before entering his duties, shall
take an oath of office in the usual form, to be endorsed upon his
certificate of appointment and promptly filed with the clerk of the
circuit court of the county.
(g) The commission shall meet after January 1 each year for the
purpose of organization. It shall elect one (1) of its members
president, another vice president, another secretary, and another
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. A majority of the commission constitutes a quorum, and
the concurrence of a majority of the commission is necessary to
authorize any action. As added by P.L.97-1983, SEC.3. Amended by P.L.73-1999, SEC.2.
IC 6-9-19-6 Commission; powers; payment of expenses
Sec. 6. (a) The commission may:
(1) accept and use gifts, grants, and contributions from any
public or private source, under terms and conditions that the
commission considers necessary and desirable;
(2) sue and be sued;
(3) enter into contracts and agreements;
(4) make rules necessary for the conduct of its business and the
accomplishment of its purposes;
(5) receive and approve, alter, or reject requests and proposals
for funding by corporations qualified under subdivision (6);
(6) after its approval of a proposal, transfer money, quarterly or
more frequently, from the fund established under section 4 of
this chapter to any Indiana not-for-profit corporation to promote
and solicit conventions, trade shows, or visitors in the county;
and
(7) require financial or other reports for any corporation that
receives funds under this chapter.
(b) All expenses of the commission shall be paid from the fund
established under section 4 of this chapter. The commission shall
annually prepare a budget, taking into consideration the
recommendations made by a corporation qualified under subsection
(a)(6), and submit it to the county fiscal body for its review and
approval. An expenditure may not be made under this chapter unless
it is in accordance with an appropriation made by the county fiscal
body in the manner provided by law. As added by P.L.97-1983, SEC.3. Amended by P.L.62-1990, SEC.9. IC 6-9-19-7 Commission; handling and expenditure of money
Sec. 7. All money coming into possession of the commission shall
be deposited, held, secured, invested, and paid in accordance with
statutes relating to the handling of public funds. The handling and
expenditure of money coming into possession of the commission is
subject to audit and supervision by the state board of accounts. As added by P.L.97-1983, SEC.3.
IC 6-9-19-8 Offenses
Sec. 8. (a) A member of the commission who knowingly:
(1) approves the transfer of money to any person or corporation
not qualified under law for that transfer; or
(2) approves a transfer for a purpose not permitted under law;
commits a Class D felony.
(b) A person who receives a transfer of money under this chapter
and knowingly uses that money for any purpose not permitted under
this chapter commits a Class D felony. As added by P.L.97-1983, SEC.3.
IC 6-9-19
Chapter 19. Elkhart County Innkeeper's Tax
IC 6-9-19-1 Application of chapter
Sec. 1. This chapter applies to a county having a population of
more than one hundred eighty-two thousand seven hundred ninety
(182,790) but less than two hundred thousand (200,000). As added by P.L.97-1983, SEC.3. Amended by P.L.12-1992, SEC.47;
P.L.170-2002, SEC.44.
IC 6-9-19-2 Definitions
Sec. 2. As used in this chapter:
"Fiscal body" and "executive" have the same meanings that are
prescribed by IC 36-1-2.
"Gross retail income" and "person" have the same meanings that
are prescribed by IC 6-2.5-1. As added by P.L.97-1983, SEC.3. Amended by P.L.73-1999, SEC.1.
IC 6-9-19-3 Tax; authorization; exemptions; rate; payment and collection
Sec. 3. (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; or
(4) tourist cabin;
that has thirty (30) or more rooms for rent and is located in the
county.
(b) The tax does not apply to gross income received in a
transaction in which:
(1) a student rents lodgings in a college or university residence
hall while that student participates in a course of study for
which the student receives college credit from a college or
university located in the county; or
(2) a person rents a room, lodging, or accommodations for a
period of thirty (30) days or more.
(c) The tax may not exceed the rate of five percent (5%) 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.
(d) 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.
(e) 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.
(f) 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.97-1983, SEC.3. Amended by P.L.108-1987,
SEC.17; P.L.62-1990, SEC.8; P.L.67-1997, SEC.22.
IC 6-9-19-4 Convention and visitor promotion fund
Sec. 4. If a tax is levied under section 3 of this chapter, the county
treasurer shall establish a convention and visitor promotion fund. He
shall deposit in this fund all amounts he receives under that section.
Money in this fund may be expended only to promote and solicit
conventions, trade shows, and visitors within the county. Money in
this fund shall not be expended, directly or indirectly, for any type of
capital improvement nor to finance any type of tourist attraction. As added by P.L.97-1983, SEC.3.
IC 6-9-19-5 Commission for promotion of convention and visitor industry;
creation; organization
Sec. 5. (a) If a tax is levied under section 3 of this chapter, the
county executive shall create a commission to promote the
development and growth of the convention and visitor industry in the
county.
(b) The commission consists of seven (7) members. The county
executive shall appoint all members to the commission. Four (4)
members must be actively engaged in the management of a hotel or
motel in the county. The remainder of the commission members must
be members, officers, or directors of a chamber of commerce within
the county or of other Indiana not-for-profit corporations organized
to promote and solicit conventions, trade shows, or visitors in the
county.
(c) All terms of office of commission members begin on January
1. Initial appointments must be for staggered terms, with subsequent
appointments for two (2) year terms. A member whose term expires
may be reappointed to serve another term. If a vacancy occurs, the
county executive shall appoint a qualified person, as provided in
subsection (b), to serve for the remainder of the term.
(d) A member of the commission may be removed for cause by
the county executive.
(e) Members of the commission may not receive a salary.
However, commission members are entitled to reimbursement for
necessary expenses incurred in the performance of their respective
duties.
(f) Each commission member, before entering his duties, shall
take an oath of office in the usual form, to be endorsed upon his
certificate of appointment and promptly filed with the clerk of the
circuit court of the county.
(g) The commission shall meet after January 1 each year for the
purpose of organization. It shall elect one (1) of its members
president, another vice president, another secretary, and another
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. A majority of the commission constitutes a quorum, and
the concurrence of a majority of the commission is necessary to
authorize any action. As added by P.L.97-1983, SEC.3. Amended by P.L.73-1999, SEC.2.
IC 6-9-19-6 Commission; powers; payment of expenses
Sec. 6. (a) The commission may:
(1) accept and use gifts, grants, and contributions from any
public or private source, under terms and conditions that the
commission considers necessary and desirable;
(2) sue and be sued;
(3) enter into contracts and agreements;
(4) make rules necessary for the conduct of its business and the
accomplishment of its purposes;
(5) receive and approve, alter, or reject requests and proposals
for funding by corporations qualified under subdivision (6);
(6) after its approval of a proposal, transfer money, quarterly or
more frequently, from the fund established under section 4 of
this chapter to any Indiana not-for-profit corporation to promote
and solicit conventions, trade shows, or visitors in the county;
and
(7) require financial or other reports for any corporation that
receives funds under this chapter.
(b) All expenses of the commission shall be paid from the fund
established under section 4 of this chapter. The commission shall
annually prepare a budget, taking into consideration the
recommendations made by a corporation qualified under subsection
(a)(6), and submit it to the county fiscal body for its review and
approval. An expenditure may not be made under this chapter unless
it is in accordance with an appropriation made by the county fiscal
body in the manner provided by law. As added by P.L.97-1983, SEC.3. Amended by P.L.62-1990, SEC.9. IC 6-9-19-7 Commission; handling and expenditure of money
Sec. 7. All money coming into possession of the commission shall
be deposited, held, secured, invested, and paid in accordance with
statutes relating to the handling of public funds. The handling and
expenditure of money coming into possession of the commission is
subject to audit and supervision by the state board of accounts. As added by P.L.97-1983, SEC.3.
IC 6-9-19-8 Offenses
Sec. 8. (a) A member of the commission who knowingly:
(1) approves the transfer of money to any person or corporation
not qualified under law for that transfer; or
(2) approves a transfer for a purpose not permitted under law;
commits a Class D felony.
(b) A person who receives a transfer of money under this chapter
and knowingly uses that money for any purpose not permitted under
this chapter commits a Class D felony. As added by P.L.97-1983, SEC.3.
IC 6-9-19
Chapter 19. Elkhart County Innkeeper's Tax
IC 6-9-19-1 Application of chapter
Sec. 1. This chapter applies to a county having a population of
more than one hundred eighty-two thousand seven hundred ninety
(182,790) but less than two hundred thousand (200,000). As added by P.L.97-1983, SEC.3. Amended by P.L.12-1992, SEC.47;
P.L.170-2002, SEC.44.
IC 6-9-19-2 Definitions
Sec. 2. As used in this chapter:
"Fiscal body" and "executive" have the same meanings that are
prescribed by IC 36-1-2.
"Gross retail income" and "person" have the same meanings that
are prescribed by IC 6-2.5-1. As added by P.L.97-1983, SEC.3. Amended by P.L.73-1999, SEC.1.
IC 6-9-19-3 Tax; authorization; exemptions; rate; payment and collection
Sec. 3. (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; or
(4) tourist cabin;
that has thirty (30) or more rooms for rent and is located in the
county.
(b) The tax does not apply to gross income received in a
transaction in which:
(1) a student rents lodgings in a college or university residence
hall while that student participates in a course of study for
which the student receives college credit from a college or
university located in the county; or
(2) a person rents a room, lodging, or accommodations for a
period of thirty (30) days or more.
(c) The tax may not exceed the rate of five percent (5%) 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.
(d) 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.
(e) 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.
(f) 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.97-1983, SEC.3. Amended by P.L.108-1987,
SEC.17; P.L.62-1990, SEC.8; P.L.67-1997, SEC.22.
IC 6-9-19-4 Convention and visitor promotion fund
Sec. 4. If a tax is levied under section 3 of this chapter, the county
treasurer shall establish a convention and visitor promotion fund. He
shall deposit in this fund all amounts he receives under that section.
Money in this fund may be expended only to promote and solicit
conventions, trade shows, and visitors within the county. Money in
this fund shall not be expended, directly or indirectly, for any type of
capital improvement nor to finance any type of tourist attraction. As added by P.L.97-1983, SEC.3.
IC 6-9-19-5 Commission for promotion of convention and visitor industry;
creation; organization
Sec. 5. (a) If a tax is levied under section 3 of this chapter, the
county executive shall create a commission to promote the
development and growth of the convention and visitor industry in the
county.
(b) The commission consists of seven (7) members. The county
executive shall appoint all members to the commission. Four (4)
members must be actively engaged in the management of a hotel or
motel in the county. The remainder of the commission members must
be members, officers, or directors of a chamber of commerce within
the county or of other Indiana not-for-profit corporations organized
to promote and solicit conventions, trade shows, or visitors in the
county.
(c) All terms of office of commission members begin on January
1. Initial appointments must be for staggered terms, with subsequent
appointments for two (2) year terms. A member whose term expires
may be reappointed to serve another term. If a vacancy occurs, the
county executive shall appoint a qualified person, as provided in
subsection (b), to serve for the remainder of the term.
(d) A member of the commission may be removed for cause by
the county executive.
(e) Members of the commission may not receive a salary.
However, commission members are entitled to reimbursement for
necessary expenses incurred in the performance of their respective
duties.
(f) Each commission member, before entering his duties, shall
take an oath of office in the usual form, to be endorsed upon his
certificate of appointment and promptly filed with the clerk of the
circuit court of the county.
(g) The commission shall meet after January 1 each year for the
purpose of organization. It shall elect one (1) of its members
president, another vice president, another secretary, and another
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. A majority of the commission constitutes a quorum, and
the concurrence of a majority of the commission is necessary to
authorize any action. As added by P.L.97-1983, SEC.3. Amended by P.L.73-1999, SEC.2.
IC 6-9-19-6 Commission; powers; payment of expenses
Sec. 6. (a) The commission may:
(1) accept and use gifts, grants, and contributions from any
public or private source, under terms and conditions that the
commission considers necessary and desirable;
(2) sue and be sued;
(3) enter into contracts and agreements;
(4) make rules necessary for the conduct of its business and the
accomplishment of its purposes;
(5) receive and approve, alter, or reject requests and proposals
for funding by corporations qualified under subdivision (6);
(6) after its approval of a proposal, transfer money, quarterly or
more frequently, from the fund established under section 4 of
this chapter to any Indiana not-for-profit corporation to promote
and solicit conventions, trade shows, or visitors in the county;
and
(7) require financial or other reports for any corporation that
receives funds under this chapter.
(b) All expenses of the commission shall be paid from the fund
established under section 4 of this chapter. The commission shall
annually prepare a budget, taking into consideration the
recommendations made by a corporation qualified under subsection
(a)(6), and submit it to the county fiscal body for its review and
approval. An expenditure may not be made under this chapter unless
it is in accordance with an appropriation made by the county fiscal
body in the manner provided by law. As added by P.L.97-1983, SEC.3. Amended by P.L.62-1990, SEC.9. IC 6-9-19-7 Commission; handling and expenditure of money
Sec. 7. All money coming into possession of the commission shall
be deposited, held, secured, invested, and paid in accordance with
statutes relating to the handling of public funds. The handling and
expenditure of money coming into possession of the commission is
subject to audit and supervision by the state board of accounts. As added by P.L.97-1983, SEC.3.
IC 6-9-19-8 Offenses
Sec. 8. (a) A member of the commission who knowingly:
(1) approves the transfer of money to any person or corporation
not qualified under law for that transfer; or
(2) approves a transfer for a purpose not permitted under law;
commits a Class D felony.
(b) A person who receives a transfer of money under this chapter
and knowingly uses that money for any purpose not permitted under
this chapter commits a Class D felony. As added by P.L.97-1983, SEC.3.
