(A) (A) An innkeeper’s tax is hereby levied on every person, as defined by I.C. 6-2.5-1-3, engaged in the business of renting or furnishing, for periods of less than 30 days, any room or rooms, lodgings, or accommodations in any of the following located in the county:
(1) Hotel;
(2) Motel;
(3) Boat motel;
(4) Inn;
(5) College or university memorial union;
(6) College or university residence hall or dormitory; or
(7) Tourist cabin.
(B) The innkeeper’s tax does not apply to gross income received in a transaction in which:
(1) 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
(2) A person rents a room, lodging, or accommodation for a period of 30 days or more.
(C) The innkeeper’s 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.
(D) The innkeeper’s tax shall be imposed, paid to, and collected by the State Department of Revenue in accordance with I.C. 6-9-18-3.
(E) All of the provisions of I.C. 6-2.5 relating to rights, duties, liabilities, procedures, penalties, definitions, exemptions, 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 the County Treasurer.
(F) There is hereby established a Convention, Recreation, and Visitor Promotion Fund, and all funds collected under this section shall, upon receipt by the County Treasurer, be deposited into said Fund.
(G) Money in the county Convention, Recreation, and Visitor Promotion Fund shall be used to promote and encourage conventions, visitors, and tourism within the county. Such expenditures include, but are not limited to, expenditures for advertising, promotional activities, trade shows, special events, and recreation.
(Council Ord. 91-12A, passed - -; Council Ord. 95-1, passed 4-3-1995; Council Ord. 2005-01, passed - -; Ord. 2023-02, passed 4-24-2023)