IC 6-9-8-1 Application of chapter
Sec. 1. This chapter applies to each county having a consolidated
first 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 engaged
in the business of renting or furnishing, for periods of less than thirty
(30) days, any lodgings in any hotel, motel, inn, tourist camp, tourist
cabin, or any other place in which lodgings are regularly furnished
for a consideration.
(b) This tax shall be in addition to the state gross retail tax and use
tax imposed on such persons by IC 6-2.5. 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.
(c) 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 income" shall have the same meaning in
this section as they have in IC 6-2.5.
(d) 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 determine by rule.
(e) If the tax is paid to the department of state revenue, the
amounts received from this tax shall be paid monthly by the treasurer
of state to the treasurer of the capital improvement board of
managers 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 be
at the rate of:
(1) before January 1, 2028, five percent (5%) on the gross
income derived from lodging income only, plus an additional
one percent (1%) if the fiscal body adopts an ordinance under
subsection (b), plus an additional three percent (3%) if the fiscal
body adopts an ordinance under subsection (d);
(2) after December 31, 2027, and before January 1, 2041, five
percent (5%), plus an additional one percent (1%) if the fiscal
body adopts an ordinance under subsection (b), plus an
additional three percent (3%) if the fiscal body adopts an
ordinance 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 is
imposed under section 2 of this chapter, the fiscal body may, by
ordinance adopted by at least two-thirds (2/3) of the members elected
to the fiscal body, increase the tax imposed by section 2 of this
chapter from five percent (5%) to six percent (6%). The ordinance
must specify that the increase in the tax authorized under this
subsection expires January 1, 2028.
(c) The amount collected from an increase adopted under
subsection (b) shall be transferred to the capital improvement board
of managers established by IC 36-10-9-3. The board shall deposit the
revenues received under this subsection in a special fund. Money in
the special fund may be used only for the payment of obligations
incurred to expand a convention center, including:
(1) principal and interest on bonds issued to finance or
refinance 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 ordinance
adopted by a majority of the members elected to the fiscal body,
increase the tax imposed by section 2 of this chapter by an additional
three percent (3%) to a total rate of eight percent (8%) (or nine
percent (9%) if the fiscal body has adopted an ordinance under
subsection (b) and that rate remains in effect). The ordinance must
specify that the increase in the tax authorized under this subsection
expires on:
(1) January 1, 2041;
(2) January 1, 2010, if on that date there are no obligations
owed by the capital improvement board of managers to the
authority created by IC 5-1-17 or to any state agency under
IC 5-1-17-26; or
(3) October 1, 2005, if on that date there are no obligations
owed by the capital improvement board of managers to the
Indiana stadium and convention building authority or to any
state agency under a lease or a sublease of an existing capital
improvement entered into under IC 5-1-17, unless waived by
the budget director.
If the fiscal body adopts an ordinance under this subsection, it shall
immediately send a certified copy of the ordinance to the
commissioner of the department of state revenue, and the increase in
the tax imposed under this chapter applies to transactions that occur
after June 30, 2005.
(e) Before September 1, 2009, the fiscal body may, by ordinance
adopted 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 ordinance
to the commissioner of the department of state revenue; and
(2) the tax applies to transactions after the last day of the month
in which the ordinance is adopted, if the city-county council
adopts the ordinance on or before the fifteenth day of a month.
If the city-county council adopts the ordinance after the
fifteenth day of a month, the tax applies to transactions after the
last day of the month following the month in which the
ordinance is adopted.
The increase in the tax imposed under this subsection continues in
effect 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 managers
established by IC 36-10-9-3 or its designee. So long as there are any
current or future obligations owed by the capital improvement board
of managers to the Indiana stadium and convention building authority
created by IC 5-1-17 or any state agency pursuant to a lease or other
agreement entered into between the capital improvement board of
managers and the Indiana stadium and convention building authority
or any state agency pursuant to IC 5-1-17-26, the capital
improvement board of managers or its designee shall deposit the
revenues received under this subsection in a special fund, which may
be used only for the payment of the obligations described in this
subsection.
(g) The amount collected from an increase adopted under
subsection (e) shall be deposited in the sports and convention
facilities 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 not
apply to the renting or furnishing of lodgings to a person for a period
of thirty (30) days or more. As added by Acts 1980, P.L.8, SEC.60. Amended by P.L.86-1993,
SEC.3.
IC 6-9-8-1 Application of chapter
Sec. 1. This chapter applies to each county having a consolidated
first 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 engaged
in the business of renting or furnishing, for periods of less than thirty
(30) days, any lodgings in any hotel, motel, inn, tourist camp, tourist
cabin, or any other place in which lodgings are regularly furnished
for a consideration.
(b) This tax shall be in addition to the state gross retail tax and use
tax imposed on such persons by IC 6-2.5. 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.
(c) 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 income" shall have the same meaning in
this section as they have in IC 6-2.5.
(d) 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 determine by rule.
(e) If the tax is paid to the department of state revenue, the
amounts received from this tax shall be paid monthly by the treasurer
of state to the treasurer of the capital improvement board of
managers 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 be
at the rate of:
(1) before January 1, 2028, five percent (5%) on the gross
income derived from lodging income only, plus an additional
one percent (1%) if the fiscal body adopts an ordinance under
subsection (b), plus an additional three percent (3%) if the fiscal
body adopts an ordinance under subsection (d);
(2) after December 31, 2027, and before January 1, 2041, five
percent (5%), plus an additional one percent (1%) if the fiscal
body adopts an ordinance under subsection (b), plus an
additional three percent (3%) if the fiscal body adopts an
ordinance 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 is
imposed under section 2 of this chapter, the fiscal body may, by
ordinance adopted by at least two-thirds (2/3) of the members elected
to the fiscal body, increase the tax imposed by section 2 of this
chapter from five percent (5%) to six percent (6%). The ordinance
must specify that the increase in the tax authorized under this
subsection expires January 1, 2028.
(c) The amount collected from an increase adopted under
subsection (b) shall be transferred to the capital improvement board
of managers established by IC 36-10-9-3. The board shall deposit the
revenues received under this subsection in a special fund. Money in
the special fund may be used only for the payment of obligations
incurred to expand a convention center, including:
(1) principal and interest on bonds issued to finance or
refinance 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 ordinance
adopted by a majority of the members elected to the fiscal body,
increase the tax imposed by section 2 of this chapter by an additional
three percent (3%) to a total rate of eight percent (8%) (or nine
percent (9%) if the fiscal body has adopted an ordinance under
subsection (b) and that rate remains in effect). The ordinance must
specify that the increase in the tax authorized under this subsection
expires on:
(1) January 1, 2041;
(2) January 1, 2010, if on that date there are no obligations
owed by the capital improvement board of managers to the
authority created by IC 5-1-17 or to any state agency under
IC 5-1-17-26; or
(3) October 1, 2005, if on that date there are no obligations
owed by the capital improvement board of managers to the
Indiana stadium and convention building authority or to any
state agency under a lease or a sublease of an existing capital
improvement entered into under IC 5-1-17, unless waived by
the budget director.
If the fiscal body adopts an ordinance under this subsection, it shall
immediately send a certified copy of the ordinance to the
commissioner of the department of state revenue, and the increase in
the tax imposed under this chapter applies to transactions that occur
after June 30, 2005.
(e) Before September 1, 2009, the fiscal body may, by ordinance
adopted 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 ordinance
to the commissioner of the department of state revenue; and
(2) the tax applies to transactions after the last day of the month
in which the ordinance is adopted, if the city-county council
adopts the ordinance on or before the fifteenth day of a month.
If the city-county council adopts the ordinance after the
fifteenth day of a month, the tax applies to transactions after the
last day of the month following the month in which the
ordinance is adopted.
The increase in the tax imposed under this subsection continues in
effect 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 managers
established by IC 36-10-9-3 or its designee. So long as there are any
current or future obligations owed by the capital improvement board
of managers to the Indiana stadium and convention building authority
created by IC 5-1-17 or any state agency pursuant to a lease or other
agreement entered into between the capital improvement board of
managers and the Indiana stadium and convention building authority
or any state agency pursuant to IC 5-1-17-26, the capital
improvement board of managers or its designee shall deposit the
revenues received under this subsection in a special fund, which may
be used only for the payment of the obligations described in this
subsection.
(g) The amount collected from an increase adopted under
subsection (e) shall be deposited in the sports and convention
facilities 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 not
apply to the renting or furnishing of lodgings to a person for a period
of thirty (30) days or more. As added by Acts 1980, P.L.8, SEC.60. Amended by P.L.86-1993,
SEC.3.
IC 6-9-8-1 Application of chapter
Sec. 1. This chapter applies to each county having a consolidated
first 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 engaged
in the business of renting or furnishing, for periods of less than thirty
(30) days, any lodgings in any hotel, motel, inn, tourist camp, tourist
cabin, or any other place in which lodgings are regularly furnished
for a consideration.
(b) This tax shall be in addition to the state gross retail tax and use
tax imposed on such persons by IC 6-2.5. 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.
(c) 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 income" shall have the same meaning in
this section as they have in IC 6-2.5.
(d) 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 determine by rule.
(e) If the tax is paid to the department of state revenue, the
amounts received from this tax shall be paid monthly by the treasurer
of state to the treasurer of the capital improvement board of
managers 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 be
at the rate of:
(1) before January 1, 2028, five percent (5%) on the gross
income derived from lodging income only, plus an additional
one percent (1%) if the fiscal body adopts an ordinance under
subsection (b), plus an additional three percent (3%) if the fiscal
body adopts an ordinance under subsection (d);
(2) after December 31, 2027, and before January 1, 2041, five
percent (5%), plus an additional one percent (1%) if the fiscal
body adopts an ordinance under subsection (b), plus an
additional three percent (3%) if the fiscal body adopts an
ordinance 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 is
imposed under section 2 of this chapter, the fiscal body may, by
ordinance adopted by at least two-thirds (2/3) of the members elected
to the fiscal body, increase the tax imposed by section 2 of this
chapter from five percent (5%) to six percent (6%). The ordinance
must specify that the increase in the tax authorized under this
subsection expires January 1, 2028.
(c) The amount collected from an increase adopted under
subsection (b) shall be transferred to the capital improvement board
of managers established by IC 36-10-9-3. The board shall deposit the
revenues received under this subsection in a special fund. Money in
the special fund may be used only for the payment of obligations
incurred to expand a convention center, including:
(1) principal and interest on bonds issued to finance or
refinance 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 ordinance
adopted by a majority of the members elected to the fiscal body,
increase the tax imposed by section 2 of this chapter by an additional
three percent (3%) to a total rate of eight percent (8%) (or nine
percent (9%) if the fiscal body has adopted an ordinance under
subsection (b) and that rate remains in effect). The ordinance must
specify that the increase in the tax authorized under this subsection
expires on:
(1) January 1, 2041;
(2) January 1, 2010, if on that date there are no obligations
owed by the capital improvement board of managers to the
authority created by IC 5-1-17 or to any state agency under
IC 5-1-17-26; or
(3) October 1, 2005, if on that date there are no obligations
owed by the capital improvement board of managers to the
Indiana stadium and convention building authority or to any
state agency under a lease or a sublease of an existing capital
improvement entered into under IC 5-1-17, unless waived by
the budget director.
If the fiscal body adopts an ordinance under this subsection, it shall
immediately send a certified copy of the ordinance to the
commissioner of the department of state revenue, and the increase in
the tax imposed under this chapter applies to transactions that occur
after June 30, 2005.
(e) Before September 1, 2009, the fiscal body may, by ordinance
adopted 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 ordinance
to the commissioner of the department of state revenue; and
(2) the tax applies to transactions after the last day of the month
in which the ordinance is adopted, if the city-county council
adopts the ordinance on or before the fifteenth day of a month.
If the city-county council adopts the ordinance after the
fifteenth day of a month, the tax applies to transactions after the
last day of the month following the month in which the
ordinance is adopted.
The increase in the tax imposed under this subsection continues in
effect 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 managers
established by IC 36-10-9-3 or its designee. So long as there are any
current or future obligations owed by the capital improvement board
of managers to the Indiana stadium and convention building authority
created by IC 5-1-17 or any state agency pursuant to a lease or other
agreement entered into between the capital improvement board of
managers and the Indiana stadium and convention building authority
or any state agency pursuant to IC 5-1-17-26, the capital
improvement board of managers or its designee shall deposit the
revenues received under this subsection in a special fund, which may
be used only for the payment of the obligations described in this
subsection.
(g) The amount collected from an increase adopted under
subsection (e) shall be deposited in the sports and convention
facilities 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 not
apply to the renting or furnishing of lodgings to a person for a period
of thirty (30) days or more. As added by Acts 1980, P.L.8, SEC.60. Amended by P.L.86-1993,
SEC.3.
