(A) An innkeeper’s tax is hereby levied on every person, as defined by I.C. 6-2.5-1-3, engaged in the business of renting or furnishing, for periods of less than 30 days, any room or rooms, lodgings or accommodations in any of the following located in the county (“innkeeper’s tax”):
(1) Hotel;
(2) Motel;
(3) Boat motel;
(4) Inn;
(5) College or university memorial union;
(6) College or university residence hall or dormitory; or
(7) Tourist cabin.
(B) The innkeeper’s tax does not apply to gross income received in a transaction in which:
(1) A student rents lodging 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 innkeeper’s tax shall be levied at the rate of 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) The innkeeper’s tax shall be imposed, paid to and collected by the State Department of Revenue in accordance with I.C. 6-9-18-3.
(E) 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 innkeeper’s tax, except to the extent those provisions are in conflict or inconsistent with the specific provisions of I.C. 6-9-18 or the requirements of the County Treasurer.
(F) The County Treasurer previously established the County Convention, Visitor and Tourism Fund (Fund 7304 - Innkeeper’s Tax Collections) in which all amounts received under this section shall be deposited,
(G) Money in the County Convention, Visitor and Tourism Fund shall be used to promote and encourage conventions, visitors and tourism within the county. Such expenditures include, but are not limited to, expenditures for advertising, promotional activities, trade shows, special events and recreation.
(H) Any person, corporation or other entity described in division (A) above shall continue payment of the innkeeper’s tax for the county to the State Department of Revenue in accordance with I.C. 6-9-18-3.
(Council Ord. 91-2, passed 7-22-1991; Council Ord. 1991-11, passed 10-7-1991; Council Ord. 2010-17, passed 12-13-2010; Council Ord. 2021-04, passed 3-8-2021)