(A) Purpose.
(1) A tax is hereby levied on every hotel, motel, or inn engaged in the business of renting, or furnishing, for periods of less than 30 days, any room, or rooms, lodgings, or accommodations located in the county.
(2) The tax does not apply to gross income received in a transaction in which a person rents any room, or rooms, lodgings, or accommodations for a period of 30 days or more.
(3) The tax shall be levied at the rate of 8% 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.
(4) The tax shall be reported on forms approved by the County Treasurer, and shall be paid monthly to the County Treasurer not more than 20 days after the end of the month in which the tax is collected. The provisions of I.C. 6-2.5 relating to rights, duties, liabilities, procedures, penalties, definitions, and administration are applicable to the imposition and administration of the tax imposed under I.C. 6-9-37-3 and this section, except to the extent those provisions are in conflict, or inconsistent, with the specific provisions of I.C. 6-9-37, or of this section, or the requirements of the County Treasurer.
(B) Convention, Visitor, and Tourism Promotion Fund.
(1) The County Treasurer shall establish the Convention, Visitor, and Tourism Promotion Fund (hereinafter “the Fund”), and shall deposit in such fund all amounts received under this section, pursuant to I.C. 6-9-37.
(2) Not less often than quarterly, upon written request from the Treasurer of the County Tourism Commission, the County Auditor shall issue a warrant directing the County Treasurer to transfer money from the Convention, Visitor, and Tourism Promotion Fund to the treasurer(s) of such entity, or entities, having been designated to receive revenue for the purposes set out in I.C. 6-9-37-4(c)(2), or to a designated, separate non-reverting account of such entity, or entities, such monies transferred to be in the previously designated ratio.
(3) The County Council shall, for the period from October 31 through December 31, 2005, and for each calendar year thereafter, designate to the Tourism Commission, for inclusion in its proposed budget, the entity, or entities, which are to receive for that year, or part of a year, the one-half of the innkeeper’s tax revenues in excess of 5% to be used for the purposes set out in I.C. 6-9-37-4(c)(2). If more than one entity is to share such revenues, the County Council shall designate the ratio of those shares. Beginning in calendar year 2007, and for each subsequent year, the designation by the County Council shall be made and communicated to the Tourism Commission no later than May 31.
(C) Money collected.
(1) Monies collected pursuant to this section and deposited into the Fund after October 31, 2005, and including interest attributable thereto, may be expended only for those purposes set forth in I.C. 6-9-37-4(c).
(2) The Tourism Commission shall, not later than June 30 each year, submit its proposed budget for the following calendar year to the County Auditor for preparation for submission to the County Council for its review and approval. No expenditure may be made by the Tourism Commission unless it is in accordance with an appropriation made by the County Council in the manner provided by law.
(3) Expenditure of funds in excess of the previous innkeeper’s tax rate of 5% deposited in the year 2005 after October 31 may be made by an emergency appropriation requested of, and approved by, the County Council.
(Council Ord. 2005-34, passed 8-25-2005; Council Ord. 2006-19, passed 9-7-2006)