(A) There is hereby levied a tax 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: hotel; motel; boat motel; inn; college or university memorial union; college or university residence hall or dormitory; or tourist cabin; located in the county.
(B) This tax shall not apply to gross income received in a transaction in which:
(1) A student rents lodgings 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
(2) A person rents a room, lodging or accommodations for a period of 30 days or more.
(C) The tax levied by this ordinance shall be at the rate of 5% on the gross retail income derived from lodging only and shall be in addition to the state gross retail tax imposed by I.C. 6-2.5.
(D) (1) As used in this section, GROSS RETAIL INCOME means the total gross receipts, of any kind or character, received in a retail transaction, except that part of the gross receipts attributable to:
(a) The value of any tangible personal property received in a like kind exchange in the retail transaction; or
(b) The receipts received in a retail transaction which constitute interest, finance charges or insurance premiums on either a promissory note or an installment sales contract.
(2) As used in this section, PERSON includes an individual, assignee, receiver, commissioner, fiduciary, trustee, executor, administrator, institution, national bank, bank, consignee, firm, partnership, joint venture, pool, syndicate, bureau, association, cooperative association, society, club, fraternity, sorority, lodge, corporation, Indiana political subdivision engaged in private or proprietary activities, estate, trust or any group or combination acting as a unit.
(E) The tax imposed by this section 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.
(F) 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 innkeeper’s tax, except to the extent those provisions are in conflict or inconsistent with the specific provisions of I.C. 6-9-18 or the requirements of this section or of the County Treasurer.
(G) Any individual who has a duty to remit the innkeeper’s tax to the County Treasurer holds those taxes in trust for the county and is personally liable for the payment of those taxes, plus any penalties and interest attributable to those taxes.
(H) In order to compensate persons for collecting and timely remitting the innkeeper’s tax every person required to collect and remit the county innkeeper’s tax is entitled to deduct and retain from the amount of those taxes otherwise required to be remitted, if timely remitted, a collection allowance equal to 1% of the tax liability accrued during each reporting period.
(I) If a person fails to file a return with the County Treasurer for the innkeeper’s tax by the due date for the return and to make payment by the due date for payment, then said person shall pay interest on the nonpayment in the amount as determined pursuant to I.C. 6-8.1-10-1 or other applicable law, to the County Treasurer on:
(1) The full amount of the unpaid tax due if the person failed to file the return;
(2) The amount of the tax that is not paid if the person filed the return but failed to pay the full amount of the tax shown on the return; or
(3) The amount of the deficiency.
(J) If a person fails to file with the County Treasurer the innkeeper’s tax return or fails to pay the full amount of the tax shown on the return on or before the due date for the return and payment, or the person fails to timely remit any tax held in trust for the county, the person is subject to a penalty determined pursuant to I.C. 6-8.1-10-2.1 or other applicable law, that penalty presently being 10% of:
(1) The full amount of the tax due if the person fails to file the return;
(2) The amount of the tax not paid if the person filed the return but failed to pay the full amount of the tax shown on the return;
(3) The amount of the tax held in trust which is not timely remitted; or
(4) The amount of deficiency as finally determined by the County Treasurer.
(K) This tax shall be imposed and collected beginning on January 1, 1997.
(Council Ord. 1996-3, passed 7-25-1996)