(A) Pursuant to I.C. 6-9-18, there is levied a tax on every person in the county engaged in the business of renting or furnishing, for periods of less than 30 days, any room or rooms, lodgings, or accommodations in any:
(1) Hotel;
(2) Motel;
(3) Boat motel;
(4) Inn;
(5) College or university memorial union;
(6) College or university residence hall of dormitory; or
(7) Tourist cabin.
(B) The tax does 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 is 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) 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 tax imposed under this section except to the extent those provisions are in conflict or inconsistent with the specific provisions of I.C. 6-2.5 or the requirements of the County Treasurer. The return to be filed for the payment of the tax under this section may be either a separate return or may be combined with the return filed for the payment of the state gross retail tax as the Department of State Revenue may, by rule, determine.
(E) The amounts received from the tax imposed under this section shall be reported on forms approved by the County Treasurer and be paid monthly to the Treasurer not more than 20 days after the end of the month the tax is collected.
(Ord. 2001-8D, passed 10-10-01; Am. Ord. 2015-5C, passed 6-10-15)