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Home » US Law » 2022 Indiana Code » Title 6. Taxation » Article 9. Innkeeper's Taxes; Other Local Taxes » Chapter 15. Jefferson County Innkeeper's Tax

6-9-15-1. Application of Chapter

Sec. 1. This chapter applies to a county having a population of more than thirty-three thousand one hundred (33,100) and less than thirty-three thousand one hundred fifty (33,150). As added by Acts 1981, P.L.101, SEC.1. Amended by Acts 1982, P.L.1, SEC.19; P.L.12-1992, SEC.44; P.L.170-2002, SEC.41; P.L.119-2012, SEC.64; P.L.104-2022, SEC.41.

6-9-15-2. Board of Managers

Sec. 2. (a) There is created a seven (7) member board of managers (referred to as the “board” in this chapter) whose purpose is to promote the development and growth of the convention activity, tourism and industry in the county. (b) The board of county commissioners, by majority vote, shall appoint three (3) members of […]

6-9-15-3. Meetings; Organization; Rules and Regulations; Quorum; Vote Necessary

Sec. 3. After the first day of January each year, the board shall meet for the purpose of organization. They shall elect one (1) of their members to serve as president, another to serve as vice president, another to serve as secretary, and another to serve as treasurer. The members elected to those offices shall […]

6-9-15-4. Disposition of Funds

Sec. 4. All funds coming into possession of the board shall be deposited, held, secured or invested, and paid in accordance with the general laws of the state relating to the handling of public funds. The handling and expenditure of funds coming into possession of the board is subject to audit and supervision by the […]

6-9-15-5. Powers of Board

Sec. 5. The board may: (1) accept and use gifts, grants, and contributions from any public or private source, under terms and conditions which the board deems necessary and desirable; (2) sue and be sued; (3) enter into contracts and agreements; (4) make rules and regulations necessary for the conduct of its business and the […]

6-9-15-6. Tax on Lodging Income

Sec. 6. (a) The county council may impose a tax on every person engaged in the business of renting or furnishing, for periods of less than thirty (30) days, any room or rooms, lodging, or accommodations in any hotel, motel, inn, tourist camp, or tourist cabin located in the county. However, the tax may not […]

6-9-15-7. Convention and Tourism Fund

Sec. 7. The county treasurer shall establish a convention and tourism fund, and shall deposit in the fund all money he receives under section 6 of this chapter. Money in the fund shall be expended by the board to develop and promote the convention and tourism industry. As added by Acts 1981, P.L.101, SEC.1.

6-9-15-8. Transfer and Use of Funds; Offenses

Sec. 8. (a) A person who approves the transfer of funds to any person not qualified under this chapter for that transfer, or approves a transfer for a purpose not permitted under this chapter, commits a Level 6 felony. (b) A person who receives a transfer of funds under this chapter and knowingly uses the […]