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Home » US Law » 2022 Indiana Code » Title 6. Taxation » Article 9. Innkeeper's Taxes; Other Local Taxes » Chapter 19. Elkhart County Innkeeper's Tax

6-9-19-1. Application of Chapter

Sec. 1. This chapter applies to a county having a population of more than two hundred thousand (200,000) and less than two hundred fifty thousand (250,000). As added by P.L.97-1983, SEC.3. Amended by P.L.12-1992, SEC.47; P.L.170-2002, SEC.44; P.L.119-2012, SEC.66; P.L.104-2022, SEC.43.

6-9-19-2. Definitions

Sec. 2. As used in this chapter: “Fiscal body” and “executive” 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 P.L.97-1983, SEC.3. Amended by P.L.73-1999, SEC.1.

6-9-19-3. Tax; Authorization; Exemptions; Rate; Payment and Collection

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) inn; or (4) tourist cabin; that has thirty (30) […]

6-9-19-4. Convention and Visitor Promotion Fund

Sec. 4. If a 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 solicit conventions, trade shows, and visitors within […]

6-9-19-6. Commission; Powers; Payment of Expenses

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 […]

6-9-19-7. Commission; Handling and Expenditure of Money

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 […]

6-9-19-8. Offenses

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 […]