(A) (1) It does hereby impose the State Uniform County Innkeeper’s Tax (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:
(a) 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
(b) A person rents a room, lodging or accommodations for a period of 30 days or more.
(2) The County Treasurer shall establish a Convention, Recreation and Visitor Promotion Fund. He or she shall deposit in this Fund all amounts he or she receives under this section.
(3) The County Auditor shall send a certified copy of this section to the Commissioner of the Department of State Revenue immediately upon adoption of this section.
(4) The County Auditor shall issue warrants directing the County Treasurer to transfer money from the Convention, Recreation and Visitor Promotion Fund to the County Convention, Recreation and Visitors Commission’s Treasurer if and when the Commission submits a written request for the transfer.
(5) Money in a Convention, Recreation and Visitor Promotion Fund, or money transferred from such a Fund, may be expended only to promote and encourage conventions, trade shows, special events, recreation and visitors within the county.
(6) This section shall be effective 1-1-1996.
(B) The tax be paid monthly to the Treasurer of the county not more than 20 days after the end of the month the tax is collected. A collection allowance of 2% may be taken. A late penalty charge of 10% shall be added for taxes paid after the due date, plus interest at the rate of 1.5% per month (annual percentage rate of 18%) for each month or part of a month the tax payment is overdue.
(Council Ord. 1995-3, passed 2-27-1995; Council O-1995-8, passed 9-26-1995)