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Home » US Law » 2022 Indiana Code » Title 6. Taxation » Article 9. Innkeeper's Taxes; Other Local Taxes » Chapter 17. Madison County Innkeeper's Tax

6-9-17-1. Application of Chapter

Sec. 1. This chapter applies to a county having a population of more than one hundred thirty thousand (130,000) and less than one hundred thirty-nine thousand (139,000). As added by Acts 1982, P.L.68, SEC.1. Amended by P.L.12-1992, SEC.46; P.L.170-2002, SEC.43; P.L.119-2012, SEC.65; P.L.104-2022, SEC.42.

6-9-17-2. Definitions

Sec. 2. As used in this chapter: “Executive” and “fiscal body” have the same meanings that are prescribed by IC 36-1-2. “Gross retail income” and “person” have the same meanings that are prescribed by IC 6-2.5-1. As added by Acts 1982, P.L.68, SEC.1.

6-9-17-3. Tax on Lodgings; Levy; Exemptions; Rate; Payment; Administration

Sec. 3. (a) The county fiscal body may pass an ordinance to levy a tax on every person engaged in the business of renting or furnishing, for periods of less than thirty (30) days, any rooms, lodgings, or accommodations in any: (1) hotel; (2) motel; (3) boat motel; (4) inn; (5) college or university memorial […]

6-9-17-4. Convention and Visitor Promotion Fund

Sec. 4. When the tax is levied under section 3 of this chapter, the county treasurer shall establish a convention and visitor promotion fund. He shall deposit in this fund all amounts he receives under that section. Money in this fund may be expended only to promote and encourage conventions and visitors within the county. […]

6-9-17-6. Powers of Commission

Sec. 6. (a) The commission may: (1) accept and use gifts, grants, and contributions from any public or private source, under terms and conditions that the commission considers necessary and desirable; (2) sue and be sued; (3) enter into contracts and agreements; (4) make rules necessary for the conduct of its business and the accomplishment […]

6-9-17-7. Deposit and Payment of Funds; Audits

Sec. 7. All money coming into possession of the commission shall be deposited, held, secured, invested, and paid in accordance with statutes relating to the handling of public funds. The handling and expenditure of money coming into possession of the commission is subject to audit and supervision by the state board of accounts. As added […]

6-9-17-8. Violations

Sec. 8. (a) A member of the commission who knowingly: (1) approves the transfer of money to any person or corporation not qualified under law for that transfer; or (2) approves a transfer for a purpose not permitted under law; commits a Level 6 felony. (b) A person who receives a transfer of money under […]