This section is intended as notice to an owner as defined in § 118.01 of this chapter. An owner of short-term rental property who makes a short-term rental in which payments for the room, lodging, or other accommodation are not made through a marketplace facilitator (as defined by I.C. 6-2.5-1-21.9) may be liable for collecting and remitting the following taxes on consideration received by the owner for the short-term rental:
(A) State gross retail tax imposed under I.C. 6-2.5-4-4.
(B) Innkeeper’s tax imposed under I.C. 6-9.
(Ord. 14, 2023, passed 8-14-2023)