(A) From the beginning August 2011 and until further amended by ordinance, the gross retail income derived from lodging of every person engaged in the business of renting or furnishing, for periods of less than 30 days, and room or rooms, lodging or accommodations in any commercial hotel, motel, boat motel, inn, college or university memorial union, college or university residence hall or dormitory, or tourist cabin located in the county is now subject to a tax of 5%.
(B) Pursuant to I.C. 6-9-18-3, the County Council hereby ordains that beginning on August 1, 2011, the county innkeeper’s tax shall be reported on forms approved by the County Treasurer; and be paid monthly to the County Treasurer, not more than 20 days after the end of the month the county innkeeper’s tax is collected. The county allowance collection is 0.0083.
(C) Beginning August 1, 2011, the Treasurer of the county shall establish the County Convention, Visitor and Tourism Promotion Fund and all tax money shall be distributed only as provided in I.C. 6-9-18.
(D) Each month, upon receipt of payments of the county innkeeper’s tax, the County Treasurer shall immediately deposit payments in the County Convention, Visitor and Tourism Promotion Fund, pursuant to I.C. 6-9-18-4.
(E) As provided by I.C. 6-9-18, the 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 received 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.
(CC Ord. 2018-0015, passed 10-9-2018)