(A) (1) A tax is hereby levied on every hotel, motel, or inn engaged in the business of renting or furnishing, for periods of less than 30 days, any room or rooms, lodgings or accommodations located in the county.
(2) The tax does not apply to gross income received in a transaction in which:
(a) A person rents a room, lodgings or accommodations for a period of 30 days or more; or
(b) A person rents an apartment or residence on a tenancy of less than a month-to-month basis.
(3) The tax shall be levied at the rate of 5% on the gross retail income derived from lodging income only and is in addition to the state gross retail tax imposed under I.C. 6-2.5.
(4) The tax shall be reported on forms approved by the County Treasurer and shall be paid monthly to the County Treasurer not more than 20 days after the end of the month in which the tax is collected.
(B) All of the provisions of I.C. 6-2.5 relating to rights, duties, liabilities, procedures, penalties, definitions, 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 section or the requirements of the County Treasurer.
(C) Any entity, person, corporation, or other business described in division (A) of this section shall begin collection of the tax imposed by this section on December 1, 1993.
(D) Any entity, person, corporation or other business combination who receives a transfer of money collected under this section and knowingly uses that money for any purpose not permitted under this section commits a Class D felony.
(Ord. 93-13, passed 10-19-1993)