(A) The innkeeper’s tax referenced at I.C. 6-9-19, and more specifically at I.C. 6-9-19-3, is hereby set at the rate of 5% on gross retail income derived from lodging income only.
(B) The innkeeper’s tax shall be levied against those persons who are identified by category at I.C. 6-9-19 as persons who may be subject to the tax.
(Prior Code, § 6-9-18-3) (Ord. 83M-001, passed 6-11-1983, 83 CCM 124; Ord. CC 90-2, passed 3-21-1990, 90 CCM 49–51; Ord. CC 90-3, passed 3-21-1990, 90 CCM 49– 51; Ord. OC 96-5, passed 6-8-1996)