§ 32.40  INNKEEPERS’ TAX.
   (A)   The Council establishes the Greene County Innkeepers' Tax ("Tax").
   (B)   The tax shall apply to 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, inn, or bed and breakfast establishment. The tax shall apply only to hotels, motels, inns and bed and breakfast establishments.
   (C)   The tax rate shall be 5.0% of the gross retail income derived from lodging income only, which tax is in addition to the state retail tax imposed under I.C. 6-2.5, all as provided in I.C. 6-9-18.
   (D)   The tax shall be reported on forms approved by the County Treasurer and paid monthly to the County Treasurer not more than 20 days after the end of the month the tax is collected.
   (E)   The County Auditor shall send a certified copy of this section to the Commissioners of the Department of State Revenue immediately upon adoption of this section.
   (F)   The Council authorizes and directs the County Commissioners to create a Convention, Visitor and Tourism Commission.
   (G)   The County Treasurer shall establish a Convention, Visitor and Tourism Promotion Fund ("Fund") and shall deposit into this fund all proceeds of the tax.
   (H)   Money deposited into the fund shall be expended only to promote and encourage conventions, visitors and tourism within the county. Such expenditures may include but are not limited to advertising, promotional activities, trade shows, special events and recreation and may include administrative and other incidental expenses.
(Ord. 2017-02, passed 6-5-2017)