(A) Commencing January 1, 2014, a tax is hereby levied on 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, boat motel, inn, college or university memorial union, college or university hall or dormitory, or tourist cabin that is located in the county. The tax shall be imposed at a rate of 8% commencing July 1, 2019.
(B) The County Treasurer shall continue to maintain a Convention and Visitor Fund as provided by I.C. 6-9-18-4. The innkeeper’s tax shall be reported on forms as issued and approved by the County Treasurer and shall provide that the tax shall be paid monthly to the County Treasurer. Pursuant to I.C. 6-9-18-3, the innkeeper’s tax is to be paid to the County Treasurer not more than 20 days after the end of the month the tax is collected. The County Council acknowledges and confirms that all the provisions of I.C. 6-2.5 relating to the rights, duties, liabilities, procedures, penalties, definitions, exemptions and administration are applicable to the imposition and administration of the tax imposed.
(`83 Code, § 32.06(E), (F)) (Ord. 2013-HCCO-27, passed 10-22-13; Am. Ord. 2019 HCCO-07, passed 6-25-19)
Statutory reference:
Tax authorized by state law, see I.C. 6-9-15-6