6-9-29-1. Application of Chapter
Sec. 1. This chapter applies to all counties imposing an innkeeper’s tax under this article. As added by P.L.85-1995, SEC.38.
6-9-29-1.2. Application to Rooms, Lodgings, or Other Accommodations in a House, Condominium, or Apartment; Exemption
Sec. 1.2. (a) Except as provided in subsection (b), an innkeeper’s tax imposed under this article applies, in addition to any other place explicitly specified in a statute under this article, to rooms, lodgings, or other accommodations in a house, condominium, or apartment that are furnished for consideration for less than thirty (30) days. (b) […]
6-9-29-1.5. Effective Date of Ordinance to Be Specified; Certified Copy of Ordinance; Collection of Tax
Sec. 1.5. (a) Unless otherwise provided in this article, a county fiscal body that adopts an ordinance to impose, rescind, or increase or decrease the rate of a county innkeeper’s tax, or to make a change between collection of the tax by the county treasurer or the department of state revenue, must specify the effective […]
6-9-29-2. Liability; Penalty for Failure to Remit Tax
Sec. 2. An individual who: (1) is an individual taxpayer or an employee, an officer, or a member of a corporate or partnership taxpayer; and (2) has a duty to remit innkeeper’s taxes to the department of state revenue or a political subdivision; holds those innkeeper’s taxes in trust for the state or political subdivision […]
6-9-29-3. Rights and Powers of County Treasurer; Standard Return Form
Sec. 3. (a) If an ordinance has been adopted requiring the payment of the innkeeper’s tax to the county treasurer instead of the department of state revenue, the county treasurer has the same rights and powers with respect to collecting and refunding the county innkeeper’s tax as the department of state revenue. (b) The department […]
6-9-29-4. Summary Data to Be Provided by Department of State Revenue
Sec. 4. Upon a request by a county auditor or treasurer, the department of state revenue shall provide summary data regarding innkeeper’s tax collections for the county. This data may not include any confidential information. The department shall provide the summary data within ten (10) business days after the request is made. As added by […]
6-9-29-5. Summary Data to Be Provided to Commissions
Sec. 5. (a) As used in this section, “commission” refers to the following: (1) A board of managers established under: (A) IC 6-9-1-2 (St. Joseph County); (B) IC 6-9-3-1 (Floyd/Clark County); (C) IC 6-9-6-2 (LaPorte County); (D) IC 6-9-10-2 (Wayne County); or (E) IC 6-9-15-2 (Jefferson County). (2) A capital improvement board of managers established […]
6-9-29-6. Requirement for Marketplace Facilitator to Collect and Remit Tax; Provide Information
Sec. 6. (a) A marketplace facilitator (as defined in IC 6-2.5-1-21.9) of rooms, lodgings, or accommodations subject to taxation under this article is considered the person engaged in the business of renting or furnishing the rooms, lodgings, or accommodations and is required to collect and remit any taxes imposed under this article. (b) Regardless of […]
6-9-29-7. Agreement to Furnish County Treasurer With Tax Collection Information
Sec. 7. (a) A county treasurer may enter into an agreement with the fiscal officer of an entity: (1) created under this article; and (2) that is responsible for the expenditure of funds from an innkeeper’s tax under this article; to furnish the fiscal officer each month with the name and retail address of each […]