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Home » US Law » 2022 Indiana Code » Title 6. Taxation » Article 9. Innkeeper's Taxes; Other Local Taxes » Chapter 32. Jackson County Innkeeper's Tax

6-9-32-1. Application of Chapter

Sec. 1. (a) This chapter applies to a county having a population of more than forty-six thousand four hundred (46,400) and less than forty-seven thousand (47,000), if the county had adopted an innkeeper’s tax under IC 6-9-18 before July 1, 1999. (b) The: (1) convention, visitor, and tourism promotion fund; (2) convention and visitor commission; […]

6-9-32-2. Definitions

Sec. 2. As used in this chapter: (1) “executive” and “fiscal body” have the meanings set forth in IC 36-1-2; and (2) “gross retail income” and “person” have the meanings set forth in IC 6-2.5-1. As added by P.L.3-1999, SEC.1.

6-9-32-3. Levy of Tax

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; or (5) tourist cabin; located […]

6-9-32-4. Convention, Visitor, and Tourism Promotion Fund

Sec. 4. (a) The county treasurer shall establish a convention, visitor, and tourism promotion fund. The treasurer shall deposit in this fund all amounts the treasurer receives under section 3 of this chapter. (b) The county auditor shall issue a warrant directing the county treasurer to transfer money from the convention, visitor, and tourism promotion […]

6-9-32-5. Commission to Promote County Convention, Visitor, and Tourism Industry

Sec. 5. (a) 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 an agreement under IC 36-1-7. (b) The county executive shall determine […]

6-9-32-6. Powers and Duties 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 […]

6-9-32-7. Handling and Expenditure of Commission 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 […]

6-9-32-8. Unlawful Transfers of Money

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 […]