(A) The County Council does hereby impose the state’s uniform county innkeeper’s tax per I.C. 6-9-18 et seq. at the rate of 5% 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 residence hall or dormitory; or tourist cabin; located in the county. 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; or
(2) A person rents a room, lodging or accommodations for a period of 30 days or more.
(B) The County Treasurer shall establish a Convention, Recreation and Visitor Promotion Fund and shall deposit in this Fund all amounts he or she receives under this section. Money in this Fund may be expended only to promote and encourage conventions, trade shows, special events, recreation and visitors within the county, including administrative and other incidental expenses.
(C) The County Auditor shall send a certified copy of the ordinance codified in this section to the Commissioner of the Department of State Revenue immediately upon adoption.
(D) The County Auditor shall issue warrants directing the County Treasurer to transfer money from the Convention, Recreation and Visitor Promotion Fund to the county’s Convention, Recreation and Visitor’s Commission’s Treasurer if and when the Commission submits a written request for the transfer.
(E) This tax shall be imposed and paid in the same manner as the state gross retail tax, pursuant to I.C. 6-2.5-2 et seq., entitled “State Gross Retail Tax”, but that collection of said tax and payment thereof shall be made on a monthly basis directly to the County Treasurer and not to the state’s Department of Revenue.
(F) This tax shall be reported monthly on forms provided and approved by the County Treasurer, such reporting and payment to be made not more than 20 days after the end of the month in which the tax is collected.
(Council Ord. 95-7-1, passed 7-31-1995; Council Ord. 95-8-2, passed 8-29-1995)