(A) Pursuant to I.C. 6-9-7-6, the County Council designates the County Treasurer as the collector and reporter of the Innkeepers Tax collected in the county.
(B) Each 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 commercial hotel, motel, inn, university memorial union, university residence hall, tourist camp or tourist cabin, located in the county, shall be required that the Innkeeper’s Tax, imposed at the rate of 5% on the gross income derived from lodging income only, be paid monthly to the County Treasurer and that the tax be reported on forms approved by the County Treasurer.
(C) The Innkeeper’s Tax shall be paid to the County Treasurer not more than 20 days after the end of the month the Innkeeper’s Tax is collected. If a person fails to file a return, or pay the full amount of the Innkeeper’s Tax due from such person on or before the due date for such return or payment, the person shall be subject to a penalty of:
(1) Ten percent of:
(a) The full amount of the tax due if the person failed to file the returns;
(b) The amount of the tax not paid if the person filed the return but failed to pay the full amount shown on the return.
(2) Interest at the rate of 8% per annum on the unpaid balance of such tax and penalty until paid in full.
(‘82 Code, § 1-7-2) (Ord. 78-10, passed 4-11-78; Am. Ord. 86-16-CL, passed 9-1-86; Am. Ord. 87-32-CL, passed 10-13-87; Am. Ord. 2001-44-CL, passed 12-11-01)