(A) An Innkeepers’ tax is hereby levied on every person, as defined by I.C. 6-2.5-1-3, engaged in the business of renting or furnishing, for periods of less than 30 days, any room or rooms, lodgings, or accommodations in any of the following located in Warrick County (“Innkeepers’ Tax”):
(1) Hotel;
(2) Motel;
(3) Boat motel;
(4) Inn;
(5) College or university memorial union;
(6) College or university residence hall or dormitory; or
(7) Tourist cabin.
(B) The Innkeepers’ Tax does not apply to gross income received in a transaction in which:
(1) 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
(2) A person rents a room, lodging, or accommodations for a period of 30 days or more.
(C) The Innkeepers’ Tax shall be levied at the rate of 5% on the gross retail income derived from lodging income only and is in addition to the state gross retail tax imposed under I.C. 6-2.5.
(D) The Innkeepers’ Tax shall be imposed, paid to, and collected by the Indiana Department of Revenue in accordance with I.C. 6-9-18-3.
(E) All of the provisions of I.C. 6-2.5 relating to rights, duties, liabilities, procedures, penalties, definitions, exemptions, and administration are applicable to the imposition and administration of the Innkeepers’ Tax, except to the extent those provisions are in conflict or inconsistent with the specific provisions of I.C. 6-9-18 or the requirements of the Warrick County Treasurer.
(F) The Warrick County Treasurer is directed to establish the Warrick County Convention, Visitor, and Tourism Fund (Fund 7304 - Innkeepers’ Tax Collections) in which all amounts received under this section shall be deposited.
(G) Money in the Warrick County Convention, Visitor, and Tourism Fund shall be used to promote and encourage conventions, visitors, and tourism within Warrick County. Such expenditures include, but are not limited to, expenditures for advertising, promotional activities, trade shows, special events, and recreation.
(H) Any person, corporation, or other entity described in division (A) of this section shall begin collection of the Innkeepers’ Tax on April 1, 2018.
(CC Ord. 1999-1, passed 11-4-99; Am. CC Ord. 2017-01, passed 6-1-17; Am. CC Ord. 2018-01, passed 2-22-18)