(A) A county tax in the amount of 5% is hereby imposed on gross retail income derived from lodging income. The tax is imposed on the gross retail income derived from lodging income only and is in addition to the State of Indiana gross retail tax imposed under I.C. 6-2.5.
(B) The innkeeper's tax is hereby imposed on every person engaged in the business of renting or furnishing for periods of less than 30 days, any room or rooms, lodgings, or accommodations in any:
(1) Hotel;
(2) Motel;
(3) Boat motel;
(4) Inn; and/or
(5) Tourist cabin.
(C) The innkeeper's tax shall be reported on forms approved by the State of Indiana Department of Revenue. The innkeeper's tax shall be imposed, paid, and collected by the State of Indiana Department of Revenue in exactly the same manner as the State of Indiana gross retail tax is imposed, paid, and collected under I.C. 6-2.5.
(D) The amounts received from the innkeeper's tax imposed under this section shall be paid monthly by the Treasurer of the State of Indiana to the Dearborn County Treasurer upon warrants being issued by the Auditor of the State of Indiana. The Dearborn County Treasurer shall deposit all amounts received into the Dearborn County Convention, Recreation, and Visitor Promotion Fund.
(E) The Dearborn County Auditor shall issue a warrant directing the Dearborn County Treasurer to transfer money from the Convention, Recreation, and Visitor Promotion Fund to the Treasurer of the Dearborn County Convention, Visitor, and Tourism Commission if the Commission submits a written request for transfer.
(F) Funds transferred to the Dearborn County Convention, Visitor, and Tourism Commission may be expended only to promote and encourage conventions, trade shows, special events, recreation, and visitors for industrial development within Dearborn County or for any other purpose subsequently authorized by law.
(CC Ord. 1-1995, passed 4-18-95; Am. CC Ord. 2019-010, passed 11-26-19)