(A) Establishment. The Commissioners establish the Greene County Convention, Visitor and Tourist Commission ("Commission").
(B) Purpose. The principal purpose of the Commission is to promote the development and growth of the convention, visitor and tourism industry in the county.
(C) The Commission shall be established and maintained according to the following:
(1) Membership. The Commission shall consist of five members. Each member must reside in Greene County. No more than a simple majority of the members may be affiliated with the same political party.
(2) Composition. A simple majority of the members must be either engaged in a convention, visitor or tourist business; or involved in promoting conventions, visitors and tourism. If available and willing to serve, no fewer than two of the members must be engaged in the business of renting or furnishing rooms, lodging or accommodations for periods of less than 30 days. Not more than one member may be affiliated with the same business entity.
(3) Selection and term.
(a) The Commissioners shall appoint two members from different political parties. One of the members appointed shall be engaged in the business of renting or furnishing rooms, lodging or accommodations for periods of less than 30 days. The term of the Commissioners' appointments shall be a term of three years.
(b) The Council shall appoint two members from different political parties. One of the members appointed shall be engaged in the business of renting or furnishing rooms, lodging or accommodations for periods of less than 30 days. The term of the Council's appointments shall be a term of four years.
(c) The Mayor of the City of Linton, as the mayor of the largest city in the county, shall appoint one member, without regard to political party. The Mayor is encouraged to appoint a member engaged in the business of renting or furnishing rooms, lodging or accommodations for periods of less than 30 days. The term of the Mayor's appointment shall be a term of two years.
(d) Terms of office shall begin on January 1 and end on December 31, beginning January 1, 2018.
(e) A member whose term expires may be reappointed to serve subsequent terms.
(f) If a vacancy occurs, the originating officer or authority shall appoint a qualified person to serve the remainder of the term.
(4) Meetings. The Commission shall meet at least annually and shall determine whether more frequent meetings shall be required. A majority of the Commission shall constitute a quorum for the transaction of business and the concurrence of a majority of those present shall be necessary to authorize any action. Either Council or Commissioners may require the Commission to convene.
(5) Removal. A Commission member may be removed for cause by his or her appointing officer or authority.
(6) No compensation; reimbursement. Commission members shall not receive a salary. Commission members shall receive reimbursement for necessary and reasonable expenses incurred in performance of their duties.
(7) Budget and expenses. The Commission annually shall prepare a budget, taking into consideration the recommendations made by [..text missing]
(D) Powers of the Commission; expenditures. The Commission may exercise the following powers, which powers may include but are not limited to the following:
(1) Receive and receipt for gifts, grants and contributions from any public or private source, under such terms and conditions as the Commission deems necessary and desirable, and to make use of the same in the pursuit of its purpose;
(2) Sue and be sued;
(3) Enter into contracts and agreements;
(4) Use any resources made available to it to promote tourism in the county;
(5) Make rules and regulations necessary and appropriate for the orderly conduct of its business and accomplishment of its purpose;
(6) Receive and approve, alter, or reject requests and proposals for funding by corporations qualified under division (D)(7) of this section;
(7) After approving a proposal, transfer money, quarterly or less frequently, from the fund, or from money transferred from the fund to the Commission's Treasurer, to any Indiana not-for-profit Corporation for the purpose of promoting and encouraging tourism in the county;
(8) Require financial or other reports from any corporation that receives funds under division (D)(7) of this section. Any not-for-profit corporation that receives funds hereunder shall make a financial or other report to the Commission upon written request.
(9) All expenses of the Commission shall be paid from the fund or from money transferred from the fund to the Commission's Treasurer. The Commission shall annually prepare a budget, taking into consideration the recommendations made by a corporation qualified under division (D)(7) of this section and submit it to the county fiscal body for review and approval. An expenditure may not be made unless it is in accordance with an appropriation made by the county fiscal body in the manner provided by law.
(E) Unauthorized use of funds; offense.
(1) A member of the Commission who knowingly:
(a) Approves the transfer of money to any person or corporation not qualified under law for that transfer; or
(b) Approves a transfer for a purpose not permitted under law; commits a Level 6 felony.
(2) A person who receives a transfer of money under I.C. 6-9-18 and knowingly uses that money for any purpose not permitted under I.C. 6-9-18 commits a Level 6 felony.
(F) Enforcement.
(1) Facilities obligated to collect the tax shall submit to the County Treasurer (Treasurer) a monthly report, on the form prescribed by the Treasurer, along with payment of any tax collected, by the 20th calendar day of the month following the month of collection. For instance, a tax monthly report and tax remittance shall be submitted by February 20 for activity in January.
(2) A monthly report shall be considered timely submitted if the envelope used to mail the report, and any payment, via first class US mail is postmarked on or before the 20th day of the month. The Treasurer shall also accept monthly reports and any payments at the Treasurer's Office.
(3) Facilities shall submit a monthly report even if no tax was collected in the previous calendar month.
(4) If the 20th day of the month falls on a Saturday, Sunday, or legal holiday, the Innkeepers’ Tax monthly report shall be submitted by the next following business day.
(5) Monthly reports submitted after the due date must include a penalty calculated at 10% of the tax paid or to be paid, without prorating for the number of days that the monthly report is overdue.
(6) Pursuant to I.C. 6-9-29-3, providing that the Treasurer has the same rights and powers with respect to collecting the tax as does the Department of State Revenue, the Treasurer is authorized to conduct audits and investigations of taxpayers concerning collection and payment of the tax. Specifically, but not exclusively, the Treasurer may examine the books, records, papers, or other data bearing on the correctness of tax reports, including those pertinent records of third parties handling funds for the credit of, or acting as an agent for, any lodging facility subject to the tax.
(7) Pursuant to I.C. 6-8.1-3-12(h), the Treasurer has concurrent jurisdiction with the Indiana Department of Revenue to investigate and audit tax reports; further, pursuant to I.C. 6-8.1-3-12(h)(3), at the discretion of the Treasurer, the cost of the audit of the tax may be charged or assessed against the lodging facility audited.
(8) After completion of the audit, the results of the audit will be provided to the lodging facility by the audit firm or Treasurer.
(9) Upon receipt of the audit results, the Treasurer shall either:
(a) Remit to the lodging facility the amount of the tax overpaid; or
(b) Send a statement to the lodging facility for the amount of the tax due, requesting payment within 30 business days of the date of the statement.
(10) The Treasurer may retain accountants or investigators for purposes of conducting audits of lodging facilities subject to the tax; the Treasurer may retain legal counsel for purposes of bringing enforcement actions for collection of the tax and costs of collection.
(11) Facilities obligated to collect the tax shall be entitled to retain a collection allowance equaling 1.0% deduction from gross tax collected.
(Ord. 2017-02, passed 6-5-2017)