(A) Filing of monthly reports and payment of tax.
(1) The Treasurer may create forms for use by taxpayers for filing and collection of the Innkeeper’s Tax.
(2) Lodging facilities obligated to collect the Innkeeper’s Tax, shall file a report with the Treasurer each month, along with payment of any Innkeeper’s Tax.
(3) A monthly report is due from any lodging facility covered by the Innkeeper’s Tax law even if no Innkeeper’s Tax has been collected in that previous calendar month.
(4) An Innkeeper’s Tax monthly report and payment of any tax shall be considered timely filed if mailed to the Treasurer in an envelope, with first class U.S. mail postage affixed thereto, postmarked on or before the twentieth day of the month. The Treasurer shall also accept monthly reports and any payments at the Treasurer’s Office.
(5) If the twentieth day of the month falls on a Saturday, Sunday, or legal holiday, the Innkeeper’s Tax monthly report and payment of tax shall be submitted by the next following business day.
(6) Any monthly reports submitted after the due date must include a penalty calculated at 10% of the Innkeeper’s Tax paid or to be paid, without prorating for the number of days that the monthly report is overdue.
(B) Audit of returns and payments.
(1) Pursuant to I.C. 6-9-7-6 which provides that the Treasurer has the same rights and powers with respect to collecting the Innkeeper’s Tax as does the Department of State Revenue, the Treasurer is authorized to conduct audits and investigations of taxpayers concerning collection and payment of Innkeeper’s Tax. Without limitation thereby, the Treasurer may examine the books, records, papers, or other data bearing on the correctness of Innkeeper’s Tax returns, including those pertinent records of third parties handling funds for the credit of, or acting as an agent for, any lodging facility subject to the Innkeeper’s Tax.
(2) Pursuant to I.C. 6-8.1-3-12, the Treasurer has concurrent jurisdiction with the Indiana Department of Revenue to investigate and audit Innkeeper’s Tax returns and reports; further, pursuant to I.C. 6-8.1-3-12(h)(3), at the discretion of the Treasurer, the cost of the audit of Innkeeper’s Tax may be charged or assessed against the lodging facility audited.
(3) After completion of the audit, the results of the audit will be provided to the lodging facility by the audit firm or Treasurer.
(4) Upon receipt of the audit results, the Treasurer shall either:
(a) Remit to the lodging facility the amount of Innkeeper’s Tax overpaid; or
(b) Send a statement to the lodging facility for the amount of Innkeeper’s Tax due, requesting payment within 30 business days of the date of the statement.
(5) The Treasurer may retain accountants or investigators for purposes of conducting audits of lodging facilities subject to the Innkeeper’s Tax; the Treasurer may retain legal counsel for purposes of the bringing of enforcement actions for collection of the Innkeeper’s Tax and cost thereof.
(Ord. 2010-23-CL, passed 12-14-10)