(A) The County Council imposes the county innkeeper’s tax on the taxpayers of the county as defined in I.C. 6-9-18-3.
(B) The county innkeeper’s tax is imposed at a rate of 5% on the gross retail income derived from lodging (not to exceed 5%).
(C) This tax shall be reported on forms approved by the County Treasurer and shall be paid on a monthly basis to the County Treasurer pursuant to I.C. 6-9-18-3.
(Council Ord. 9-94, passed 11-21-1994)