Sec. 1. This chapter applies to any county that is not required to impose an innkeeper’s tax under any other chapter of this article. However, a county that imposes an innkeeper’s tax under this chapter may not also impose an innkeeper’s tax under another chapter. As added by Acts 1982, P.L.1, SEC.21. Amended by P.L.55-1984, […]
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.1, SEC.21.
Sec. 3. (a) The fiscal body of a county may levy 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, lodgings, or accommodations in any: (1) hotel; (2) motel; (3) boat motel; (4) inn; (5) college or university memorial […]
Sec. 4. (a) If a tax is levied under section 3 of this chapter, the county treasurer shall establish a convention, visitor, and tourism promotion fund. He shall deposit in this fund all amounts he receives under that section. (b) In a county in which a commission has been established under section 5 of this […]
Sec. 5. (a) If a tax is levied under section 3 of this chapter, the county executive shall create a commission to promote the development and growth of the convention, visitor, and tourism industry in the county. If two (2) or more adjoining counties desire to establish a joint commission, the counties shall enter into […]
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 […]
Sec. 6.5. (a) This section applies only to Boone County. (b) The county fiscal body may adopt a resolution authorizing an agreement described in section (6)(b) of this chapter that pledges all or part of the amounts received from the tax imposed under section 3 of this chapter toward the payment of obligations of a […]
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 […]
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 […]
