Indiana § 6-9-1-5 - Tax levy; rate; payment and collection; exemption

§ 6-9-1-5. Tax levy; rate; payment and collection; exemption

Sec. 5. (a) In a county having a population of more than two hundred fifty thousand (250,000) and less than three hundred thousand (300,000), there shall be levied each year 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 commercial hotel, motel, inn, tourist camp, or tourist cabin.

(b) Except as otherwise provided in this section, the tax imposed under subsection (a) is imposed at the rate of six percent (6%) on the gross income derived from lodging income only and shall be in addition to the state gross retail tax imposed on such persons by IC 6-2.5. After June 30, 2021, the county fiscal body may adopt an ordinance to increase the tax rate to not more than eight percent (8%).

(c) The tax shall be paid quarterly to the county treasurer not more than twenty (20) days after the end of the quarter in which the tax is collected. All provisions of IC 6-2.5 relating to rights, duties, liabilities, procedures, penalties, exemptions, and definitions apply to the imposition of the tax imposed by this section except as otherwise provided by this chapter, and except that the county treasurer, and not the department of state revenue, is responsible for administration of the tax. All provisions of IC 6-8.1 apply to the county treasurer with respect to the tax imposed by this section in the same manner that they apply to the department of state revenue with respect to the other listed taxes under IC 6-8.1-1-1.

(d) The tax imposed under subsection (a) does not apply to the renting or furnishing of rooms, lodgings, or accommodations to a person for a period of thirty (30) days or more.

(e) If the county fiscal body adopts an ordinance to increase the tax rate after June 30, 2021, under subsection (b), the county fiscal body shall:

(1) specify the effective date of the ordinance to provide that the ordinance takes effect:

(A) at least thirty (30) days after the adoption of the ordinance; and

(B) on the first day of a month; and

(2) immediately send a certified copy of the ordinance to the commissioner of the department of state revenue.

(f) If the county fiscal body does not immediately send a certified copy of the ordinance to the commissioner of the department of state revenue as required under subsection (e), the department of state revenue shall treat an increase in the tax rate under this section as having been adopted on the later of:

(1) the first day of the month that is not less than thirty (30) days after the ordinance is sent to the department of state revenue; or

(2) on the effective date specified in the ordinance.

Formerly: Acts 1972, P.L.58, SEC.1. As amended by Acts 1977, P.L.91, SEC.1; Acts 1979, P.L.82, SEC.1; P.L.97-1983, SEC.5; P.L.12-1992, SEC.32; P.L.49-1994, SEC.1; P.L.67-1997, SEC.1; P.L.119-2012, SEC.55; P.L.175-2018, SEC.1; P.L.108-2019, SEC.136; P.L.69-2021, SEC.2; P.L.104-2022, SEC.30.