(A) Beginning November 1, 2010, there shall be established the county innkeeper’s tax (the “tax”), at the rate of 5% on all gross retail income derived from lodging subject to the tax within the county.
(B) The tax shall be 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 of the following located in the county:
(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.
(C) 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;
(2) A person rents a room, lodging or accommodations for a period of 30 days or more; or
(3) A not-for-profit entity that rents a room or provides accommodations to a student, a participant or a person accompanying a student or participant engaged in educational or therapeutic activities conducted by the entity subject to the tax.
(D) The tax shall be reported on forms approved by the County Treasurer and shall be paid monthly to the Treasurer. The tax shall be paid to the Treasurer no more than 20 days after the end of the month the tax is collected.
(E) The tax is in addition to the state gross retail tax imposed under I.C. 6-2.5.
(F) There shall be established the “Morgan County Convention, Visitors and Tourism Promotion Fund” (the “Fund”) for the deposit of revenues generated by the tax. Money in the Fund may be expended only to promote and encourage conventions, visitors and tourism within the county. Expenditures may include, but are not limited to, expenditures for advertising, promotional activities, trade shows, special events and recreation and may be used to pay all expenses of the County Convention, Visitors and Tourism Commission.
(G) A certified copy of this section shall be sent to the Commissioner of the State Department of Revenue.
(Ord. 1-2-30, passed 9-3-2010; Ord. 1-2-30.1, passed 11-7-2011; Ord. 1-2-21.2, passed 6-12-2013)