(A) (1) A tax is hereby levied on every person or corporation engaged in the business of renting or furnishing, for periods of less than 30 days, any room or rooms, lodgings or accommodations in the county.
(2) The tax does not apply to gross income received in a transaction in which:
(a) A student rents lodging 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
(b) A person rents a room, lodging or accommodations for a period of 30 days or more, whether payment is made daily, weekly or monthly.
(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. 1971 6-2.5.
(4) The tax shall be paid to the County Treasurer.
(5) 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 I.C. 6-2.5 (1971). All the provisions of I.C. 6-2.5 (1971) relating to rights, duties, liabilities, procedure, penalties, definitions and administration are applicable to the imposition and administration of the tax imposed by this section, except to the extent that those provisions are in conflict or inconsistent with the specific provisions of this section, or the requirements of the County Treasurer.
(B) The County Treasurer shall forthwith establish a Convention and Visitor Promotion Fund. The Treasurer shall deposit in this fund all amounts he or she receives under this section. Money in this fund, including, but not by way of limitation, tax receipts under division (A) above and any accumulated income therefrom, may be expended only, to promote and encourage conventions, visitors and tourism, and festivals within the county and the respective municipalities located therein.
(C) (1) There is hereby created a Visitor and Convention Commission (referred to as “the Commission” in this section) to promote the development and growth of the convention, visitor and tourism and festival industry in the county, the Commission to be determined by the county executive of the county, pursuant to I.C. 6-9-18-5.
(2) All terms of office of the Commission members begin on January 1. Members of the Commission serve terms of two years. A member whose term expires may be reappointed to serve another term. If an initial appointment is not made by February 1, or a vacancy is not filled within 30 days, the Commission shall appoint a member by majority vote to serve for the remainder of the term.
(3) A member of the Commission may be removed for cause by his or her appointing authority.
(4) 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.
(D) (1) The Commission may:
(a) Accept and use gifts, grants and contributions from any public or private source, under terms and conditions that the commission considers necessary and desirable;
(b) Sue and be sued;
(c) Enter into contracts and agreements;
(d) Make rules necessary for the conduct of its business the accomplishment of its purposes;
(e) Receive and approve, alter or reject requests and proposals for funding by corporations qualified under subdivision;
(f) After its approval of a proposal transfer money, quarterly or less frequently, from the fund established under division (B) above, to any state not-for-profit corporation for the purpose of promotion and encouragement in the county, of conventions, trade shows, visitors, tourism, festivals or other special events in the county;
(g) Require financial or other reports from any corporations that receives funds under this section.
(2) A majority of the Commission constitutes a quorum for the transaction of business, and the concurrence of a majority of the Commission is necessary to authorize any action.
(3) All expenses of the Commission shall be paid from the fund established under division (B) above.
(E) 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 of the State Board of Accounts and the state.
(F) Notwithstanding the provision contained within division (C) above, in the case of a Commission created in 1987, the terms of the initial members of the Commission begin on July 1, 1987. The terms of one-half plus one of the initial members appointed under division (C) above expire on December 31, 1987, and the terms of the other initial members expire on December 31,1988. The term of each initial member of Commission to be determined by county executive at the time of determines the members of a new Commission.
(Council Ord. 2000-4, passed 12-12-2000)