Sec. 1. This chapter applies to a county having a population of more than three hundred fifty thousand (350,000) and less than four hundred thousand (400,000). [Pre-Local Government Recodification Citation: 18-7-18-11 part.] As added by Acts 1980, P.L.8, SEC.62. Amended by Acts 1982, P.L.1, SEC.15; P.L.12-1992, SEC.40; P.L.104-2022, SEC.36.
Sec. 2. (a) Each year a tax shall be levied on every person engaged in the business of renting or furnishing, for periods of less than thirty (30) days, any lodgings in any hotel, motel, inn, tourist camp, tourist cabin, or any other place in which lodgings are regularly furnished for a consideration. (b) This […]
Sec. 3. (a) Except as provided in subsection (b), the tax imposed by section 2 of this chapter is imposed at the rate of seven percent (7%) on the gross income derived from lodging income only. (b) The county fiscal body may adopt an ordinance to increase the tax rate to eight percent (8%). (c) […]
Sec. 4. The tax imposed by section 2 of this chapter does not apply to the renting or furnishing of lodgings to a person for a period of thirty (30) days or more. [Pre-Local Government Recodification Citation: 18-7-18-11 part.] As added by Acts 1980, P.L.8, SEC.62. Amended by P.L.86-1993, SEC.6.
