Indiana 2024 Regular Session

Indiana House Bill HB1375 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1
2	2	Introduced Version
3	3	HOUSE BILL No. 1375
4	4	_____
5	5	DIGEST OF INTRODUCED BILL
6	6	Citations Affected: IC 6-9.
7	7	Synopsis: Extension of innkeeper's tax. Allows a county fiscal body
8	8	to adopt an ordinance to extend the duration for which an innkeeper's
9	9	tax is imposed on a person engaged in the business of renting or
10	10	furnishing any rooms, lodging, or accommodations for a period of more
11	11	than 30 days but not more than one year. (Current law limits the
12	12	imposition of the innkeeper's tax to periods of less than 30 days.)
13	13	Provides that a county fiscal body may renew a previously adopted
14	14	ordinance extending the duration of the innkeeper's tax. Makes
15	15	conforming changes.
16	16	Effective: July 1, 2024.
17	17	Karickhoff
18	18	January 10, 2024, read first time and referred to Committee on Ways and Means.
19	19	2024 IN 1375—LS 6922/DI 129 Introduced
20	20	Second Regular Session of the 123rd General Assembly (2024)
21	21	PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
22	22	Constitution) is being amended, the text of the existing provision will appear in this style type,
23	23	additions will appear in this style type, and deletions will appear in this style type.
24	24	Additions: Whenever a new statutory provision is being enacted (or a new constitutional
25	25	provision adopted), the text of the new provision will appear in this style type. Also, the
26	26	word NEW will appear in that style type in the introductory clause of each SECTION that adds
27	27	a new provision to the Indiana Code or the Indiana Constitution.
28	28	Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts
29	29	between statutes enacted by the 2023 Regular Session of the General Assembly.
30	30	HOUSE BILL No. 1375
31	31	A BILL FOR AN ACT to amend the Indiana Code concerning
32	32	taxation.
33	33	Be it enacted by the General Assembly of the State of Indiana:
34	34	1 SECTION 1. IC 6-9-1-5, AS AMENDED BY P.L.104-2022,
35	35	2 SECTION 30, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
36	36	3 JULY 1, 2024]: Sec. 5. (a) In a county having a population of more
37	37	4 than two hundred fifty thousand (250,000) and less than three hundred
38	38	5 thousand (300,000), there shall be levied each year a tax on every
39	39	6 person engaged in the business of renting or furnishing, except as
40	40	7 provided in IC 6-9-29-1.7, for periods of less than thirty (30) days, any
41	41	8 room or rooms, lodgings, or accommodations in any commercial hotel,
42	42	9 motel, inn, tourist camp, or tourist cabin.
43	43	10 (b) Except as otherwise provided in this section, the tax imposed
44	44	11 under subsection (a) is imposed at the rate of six percent (6%) on the
45	45	12 gross income derived from lodging income only and shall be in
46	46	13 addition to the state gross retail tax imposed on such persons by
47	47	14 IC 6-2.5. After June 30, 2021, the county fiscal body may adopt an
48	48	15 ordinance to increase the tax rate to not more than eight percent (8%).
49	49	16 (c) The tax shall be paid quarterly to the county treasurer not more
50	50	17 than twenty (20) days after the end of the quarter in which the tax is
51	51	2024 IN 1375—LS 6922/DI 129 2
52	52	1 collected. All provisions of IC 6-2.5 relating to rights, duties, liabilities,
53	53	2 procedures, penalties, exemptions, and definitions apply to the
54	54	3 imposition of the tax imposed by this section except as otherwise
55	55	4 provided by this chapter, and except that the county treasurer, and not
56	56	5 the department of state revenue, is responsible for administration of the
57	57	6 tax. All provisions of IC 6-8.1 apply to the county treasurer with
58	58	7 respect to the tax imposed by this section in the same manner that they
59	59	8 apply to the department of state revenue with respect to the other listed
60	60	9 taxes under IC 6-8.1-1-1.
61	61	10 (d) Except as provided in IC 6-9-29-1.7, the tax imposed under
62	62	11 subsection (a) does not apply to the renting or furnishing of rooms,
63	63	12 lodgings, or accommodations to a person for a period of thirty (30)
64	64	13 days or more.
65	65	14 (e) If the county fiscal body adopts an ordinance to increase the tax
66	66	15 rate after June 30, 2021, under subsection (b), the county fiscal body
67	67	16 shall:
68	68	17 (1) specify the effective date of the ordinance to provide that the
69	69	18 ordinance takes effect:
70	70	19 (A) at least thirty (30) days after the adoption of the ordinance;
71	71	20 and
72	72	21 (B) on the first day of a month; and
73	73	22 (2) immediately send a certified copy of the ordinance to the
74	74	23 commissioner of the department of state revenue.
75	75	24 (f) If the county fiscal body does not immediately send a certified
76	76	25 copy of the ordinance to the commissioner of the department of state
77	77	26 revenue as required under subsection (e), the department of state
78	78	27 revenue shall treat an increase in the tax rate under this section as
79	79	28 having been adopted on the later of:
80	80	29 (1) the first day of the month that is not less than thirty (30) days
81	81	30 after the ordinance is sent to the department of state revenue; or
82	82	31 (2) on the effective date specified in the ordinance.
83	83	32 SECTION 2. IC 6-9-2-1, AS AMENDED BY THE TECHNICAL
84	84	33 CORRECTIONS BILL OF THE 2024 GENERAL ASSEMBLY, IS
85	85	34 AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2024]:
86	86	35 Sec. 1. (a) A county having a population of more than four hundred
87	87	36 thousand (400,000) and less than seven hundred thousand (700,000)
88	88	37 that establishes a medical center development agency pursuant to
89	89	38 IC 16-23.5-2 may levy each year a tax on every person engaged in the
90	90	39 business of renting or furnishing, except as provided in IC 6-9-29-1.7,
91	91	40 for periods of less than thirty (30) days by the same party in the same
92	92	41 room, any room or rooms, lodgings, or accommodations, in any hotel,
93	93	42 motel, inn, tourist camp, tourist cabin, or any other place in which
94	94	2024 IN 1375—LS 6922/DI 129 3
95	95	1 rooms, lodgings, or accommodations are regularly furnished for a
96	96	2 consideration.
97	97	3 (b) Except as provided in section 1.5 of this chapter, such tax shall
98	98	4 be at a rate of five percent (5%) on the gross retail income derived
99	99	5 therefrom and is in addition to the state gross retail tax imposed on the
100	100	6 retail transaction.
101	101	7 (c) The county fiscal body may adopt an ordinance to require that
102	102	8 the tax shall be paid monthly to the county treasurer. Except as
103	103	9 provided in section 1.5 of this chapter, if such an ordinance is adopted,
104	104	10 the tax shall be paid to the county treasurer not more than twenty (20)
105	105	11 days after the end of the month the tax is collected. If such an
106	106	12 ordinance is not adopted, the tax shall be imposed, paid, and collected
107	107	13 in exactly the same manner as the state gross retail tax is imposed,
108	108	14 paid, and collected.
109	109	15 (d) All of the provisions of the state gross retail tax (IC 6-2.5)
110	110	16 relating to rights, duties, liabilities, procedures, penalties, definitions,
111	111	17 exemptions, and administration shall be applicable to the imposition
112	112	18 and administration of the tax imposed by this section except to the
113	113	19 extent such provisions are in conflict or inconsistent with the specific
114	114	20 provisions of this chapter or the requirements of the county treasurer.
115	115	21 Specifically and not in limitation of the foregoing sentence, the terms
116	116	22 "person" and "gross retail income" shall have the same meaning in this
117	117	23 section as they have in the state gross retail tax (IC 6-2.5). If the tax is
118	118	24 paid to the department of state revenue, the returns to be filed for the
119	119	25 payment of the tax under this section may be either a separate return or
120	120	26 may be combined with the return filed for the payment of the state
121	121	27 gross retail tax as the department of state revenue may, by rule,
122	122	28 determine.
123	123	29 (e) If the tax is paid to the department of state revenue, the amounts
124	124	30 received from the tax shall be paid by the end of the next succeeding
125	125	31 month by the treasurer of state to the county treasurer upon warrants
126	126	32 issued by the auditor of state comptroller. Except as provided in
127	127	33 section 1.5(c) of this chapter, the county treasurer shall deposit the
128	128	34 revenue received under this chapter as provided in section 2 of this
129	129	35 chapter.
130	130	36 SECTION 3. IC 6-9-2.5-6, AS AMENDED BY THE TECHNICAL
131	131	37 CORRECTIONS BILL OF THE 2024 GENERAL ASSEMBLY, IS
132	132	38 AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2024]:
133	133	39 Sec. 6. (a) The county council may levy tax on every person engaged
134	134	40 in the business of renting or furnishing, except as provided in
135	135	41 IC 6-9-29-1.7, for periods of less than thirty (30) days, any room or
136	136	42 rooms, lodgings, or accommodations in any commercial hotel, motel,
137	137	2024 IN 1375—LS 6922/DI 129 4
138	138	1 inn, tourist camp, or tourist cabin located in a county described in
139	139	2 section 1 of this chapter. Such tax shall not exceed the rate of eight
140	140	3 percent (8%) on the gross income derived from lodging income only
141	141	4 and shall be in addition to the state gross retail tax imposed on such
142	142	5 persons by IC 6-2.5.
143	143	6 (b) The county fiscal body may adopt an ordinance to require that
144	144	7 the tax shall be paid monthly to the county treasurer. If such an
145	145	8 ordinance is adopted, the tax shall be paid to the county treasurer not
146	146	9 more than twenty (20) days after the end of the month the tax is
147	147	10 collected. If such an ordinance is not adopted, the tax shall be imposed,
148	148	11 paid, and collected in exactly the same manner as the state gross retail
149	149	12 tax is imposed, paid, and collected pursuant to IC 6-2.5.
150	150	13 (c) All of the provisions of IC 6-2.5 relating to rights, duties,
151	151	14 liabilities, procedures, penalties, definitions, exemptions, and
152	152	15 administration shall be applicable to the imposition and administration
153	153	16 of the tax imposed by this section except to the extent such provisions
154	154	17 are in conflict or inconsistent with the specific provisions of this
155	155	18 chapter or the requirements of the county treasurer. Specifically and not
156	156	19 in limitation of the foregoing sentence, the terms "person" and "gross
157	157	20 income" shall have the same meaning in this section as they have in
158	158	21 IC 6-2.5. If the tax is paid to the department of state revenue, the
159	159	22 returns to be filed for the payment of the tax under this section may be
160	160	23 either a separate return or may be combined with the return filed for the
161	161	24 payment of the state gross retail tax as the department of state revenue
162	162	25 may, by rule or regulation, determine.
163	163	26 (d) If the tax is paid to the department of state revenue, the amounts
164	164	27 received from such tax shall be paid quarterly by the treasurer of state
165	165	28 to the county treasurer upon warrants issued by the auditor of state
166	166	29 comptroller.
167	167	30 (e) Except as provided in IC 6-9-29-1.7, the tax imposed under
168	168	31 subsection (a) does not apply to the renting or furnishing of rooms,
169	169	32 lodgings, or accommodations to a person for a period of thirty (30)
170	170	33 days or more.
171	171	34 SECTION 4. IC 6-9-3-4, AS AMENDED BY THE TECHNICAL
172	172	35 CORRECTIONS BILL OF THE 2024 GENERAL ASSEMBLY, IS
173	173	36 AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2024]:
174	174	37 Sec. 4. (a) In counties to which this chapter applies, there shall be
175	175	38 levied each year a tax on every person engaged in the business of
176	176	39 renting or furnishing, except as provided in IC 6-9-29-1.7, for periods
177	177	40 of less than thirty (30) days, any room or rooms or lodgings or
178	178	41 accommodations in any commercial hotel, motel, inn, tourist camp, or
179	179	42 tourist cabin. However, Except as provided in IC 6-9-29-1.7, this tax
180	180	2024 IN 1375—LS 6922/DI 129 5
181	181	1 does not apply to the renting or furnishing of rooms, lodgings, or
182	182	2 accommodations to a person for a period of thirty (30) days or more.
183	183	3 (b) The tax shall be at the rate of four percent (4%) on the gross
184	184	4 retail income derived from lodging income only and shall be in
185	185	5 addition to the state gross retail tax imposed on such persons by
186	186	6 IC 6-2.5. The tax rate may be increased to not more than six percent
187	187	7 (6%) by the adoption of substantially similar ordinances by the county
188	188	8 fiscal body of each of the counties to which this chapter applies.
189	189	9 (c) The county fiscal body may adopt an ordinance to require that
190	190	10 the tax shall be paid monthly to the county treasurer. If such an
191	191	11 ordinance is adopted, the tax shall be paid to the county treasurer not
192	192	12 more than twenty (20) days after the end of the month the tax is
193	193	13 collected. If such an ordinance is not adopted, the tax shall be imposed,
194	194	14 paid, and collected in exactly the same manner as the state gross retail
195	195	15 tax is imposed, paid, and collected pursuant to IC 6-2.5.
196	196	16 (d) All of the provisions of IC 6-2.5 relating to rights, duties,
197	197	17 liabilities, procedures, penalties, definitions, exemptions, and
198	198	18 administration shall be applicable to the imposition and administration
199	199	19 of the tax imposed by this section except to the extent such provisions
200	200	20 are in conflict or inconsistent with the specific provisions of this
201	201	21 chapter or the requirements of the county treasurer. Specifically, and
202	202	22 not in limitation of the foregoing sentence, the terms "person" and
203	203	23 "gross retail income" shall have the same meaning in this section as
204	204	24 they have in IC 6-2.5.
205	205	25 (e) If the tax is paid to the department of state revenue, the returns
206	206	26 to be filed for the payment of the tax under this section may be either
207	207	27 a separate return or may be combined with the return filed for the
208	208	28 payment of the state gross retail tax as the department of state revenue
209	209	29 may by rule determine.
210	210	30 (f) If the tax is paid to the department of state revenue, the amounts
211	211	31 received from such tax shall be paid monthly by the treasurer of state
212	212	32 to the county treasurer upon warrants issued by the auditor of state
213	213	33 comptroller.
214	214	34 SECTION 5. IC 6-9-4-6, AS AMENDED BY THE TECHNICAL
215	215	35 CORRECTIONS BILL OF THE 2024 GENERAL ASSEMBLY, IS
216	216	36 AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2024]:
217	217	37 Sec. 6. (a) The county council may levy a tax on every person engaged
218	218	38 in the business of renting or furnishing, except as provided in
219	219	39 IC 6-9-29-1.7, for periods of less than thirty (30) days, any room or
220	220	40 rooms, lodgings, or accommodations in any commercial hotel, motel,
221	221	41 inn, tourist cabin, university memorial union, or university residence
222	222	42 hall, except state camping facilities, located in the county. The tax shall
223	223	2024 IN 1375—LS 6922/DI 129 6
224	224	1 be imposed at the rate of at least three percent (3%) but not more than
225	225	2 five percent (5%) on the gross income derived from lodging income
226	226	3 only and shall be in addition to the state gross retail tax imposed on
227	227	4 those persons by IC 6-2.5. The tax does not apply to a retail transaction
228	228	5 in which a student rents lodging in a university memorial union or
229	229	6 residence hall while that student participates in a course of study for
230	230	7 which the student receives college credit from a state university located
231	231	8 in the county.
232	232	9 (b) The county fiscal body may adopt an ordinance to require that
233	233	10 the tax shall be paid monthly to the county treasurer. If such an
234	234	11 ordinance is adopted, the tax shall be paid to the county treasurer not
235	235	12 more than twenty (20) days after the end of the month the tax is
236	236	13 collected. If such an ordinance is not adopted, the tax shall be imposed,
237	237	14 paid, and collected in exactly the same manner as the state gross retail
238	238	15 tax is imposed, paid, and collected pursuant to IC 6-2.5.
239	239	16 (c) All of the provisions of IC 6-2.5 relating to rights, duties,
240	240	17 liabilities, procedures, penalties, definitions, exemptions, and
241	241	18 administration apply to the imposition and administration of the tax
242	242	19 imposed under this section, except to the extent those provisions are in
243	243	20 conflict or inconsistent with the specific provisions of this chapter or
244	244	21 the requirements of the county treasurer. Specifically and not in
245	245	22 limitation of the foregoing sentence, the terms "person" and "gross
246	246	23 income" shall have the same meaning in this section as they have in
247	247	24 IC 6-2.5, except that "person" shall not include state supported
248	248	25 educational institutions. If the tax is paid to the department of state
249	249	26 revenue, the returns to be filed for the payment of the tax under this
250	250	27 section may be either a separate return or may be combined with the
251	251	28 return filed for the payment of the state gross retail tax as the
252	252	29 department of state revenue may by rule determine.
253	253	30 (d) If the tax is paid to the department of state revenue, the amounts
254	254	31 received from the tax shall be paid quarterly by the treasurer of state to
255	255	32 the county treasurer upon warrants issued by the auditor of state
256	256	33 comptroller.
257	257	34 (e) Except as provided in IC 6-9-29-1.7, the tax imposed under
258	258	35 subsection (a) does not apply to the renting or furnishing of rooms,
259	259	36 lodgings, or accommodations to a person for a period of thirty (30)
260	260	37 days or more.
261	261	38 SECTION 6. IC 6-9-6-6, AS AMENDED BY THE TECHNICAL
262	262	39 CORRECTIONS BILL OF THE 2024 GENERAL ASSEMBLY, IS
263	263	40 AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2024]:
264	264	41 Sec. 6. (a) In any county to which this chapter applies, there is levied
265	265	42 a tax on every person engaged in the business of renting or furnishing,
266	266	2024 IN 1375—LS 6922/DI 129 7
267	267	1 except as provided in IC 6-9-29-1.7, for periods of less than thirty
268	268	2 (30) days, any room or rooms, lodgings or accommodations in any
269	269	3 commercial hotel, motel, boat motel, inn, tourist camp, or tourist cabin,
270	270	4 except state camping facilities, located in the county. The tax shall be
271	271	5 imposed at a rate of five percent (5%) on the gross income derived
272	272	6 from lodging income only and shall be in addition to the state gross
273	273	7 retail tax imposed on those persons by IC 6-2.5.
274	274	8 (b) The county fiscal body may adopt an ordinance to require that
275	275	9 the tax shall be paid monthly to the county treasurer. If such an
276	276	10 ordinance is adopted, the tax shall be paid to the county treasurer not
277	277	11 more than twenty (20) days after the end of the month the tax is
278	278	12 collected. If such an ordinance is not adopted, the tax shall be imposed,
279	279	13 paid, and collected in exactly the same manner as the state gross retail
280	280	14 tax is imposed, paid, and collected pursuant to IC 6-2.5.
281	281	15 (c) All of the provisions of IC 6-2.5 relating to rights, duties,
282	282	16 liabilities, procedures, penalties, definitions, exemptions, and
283	283	17 administration apply to the imposition and administration of the tax
284	284	18 imposed under this section, except to the extent those provisions are in
285	285	19 conflict or inconsistent with the specific provisions of this chapter or
286	286	20 the requirements of the county treasurer. Specifically, the terms
287	287	21 "person" and "gross income" have the same meaning in this section as
288	288	22 they have in IC 6-2.5. If the tax is paid to the department of state
289	289	23 revenue, the returns to be filed for the payment of the tax under this
290	290	24 section may be either a separate return or may be combined with the
291	291	25 return filed for the payment of the state gross retail tax as the
292	292	26 department of state revenue may, by rule, determine.
293	293	27 (d) If the tax is paid to the department of state revenue, all amounts
294	294	28 received by the state department of revenue from the tax during a
295	295	29 month shall be paid to the county treasurer on or before the last day of
296	296	30 the next succeeding month. All amounts received from the tax shall be
297	297	31 paid by the treasurer of state to the county treasurer upon warrants
298	298	32 issued by the auditor of state comptroller.
299	299	33 (e) Except as provided in IC 6-9-29-1.7, the tax imposed under
300	300	34 subsection (a) does not apply to the renting or furnishing of rooms,
301	301	35 lodgings, or accommodations to a person for a period of thirty (30)
302	302	36 days or more.
303	303	37 SECTION 7. IC 6-9-7-6, AS AMENDED BY THE TECHNICAL
304	304	38 CORRECTIONS BILL OF THE 2024 GENERAL ASSEMBLY, IS
305	305	39 AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2024]:
306	306	40 Sec. 6. (a) The county council may levy a tax on every person engaged
307	307	41 in the business of renting or furnishing, except as provided in
308	308	42 IC 6-9-29-1.7, for periods of less than thirty (30) days, any room or
309	309	2024 IN 1375—LS 6922/DI 129 8
310	310	1 rooms, lodgings, or accommodations in any commercial hotel, motel,
311	311	2 inn, university memorial union, university residence hall, tourist camp,
312	312	3 or tourist cabin located in a county described in section 1 of this
313	313	4 chapter. The county treasurer shall allocate and distribute the tax
314	314	5 revenues as provided in sections 7 and 9 of this chapter.
315	315	6 (b) The tax may not exceed the rate of six percent (6%) on the gross
316	316	7 retail income derived from lodging income only and shall be in
317	317	8 addition to the state gross retail tax imposed under IC 6-2.5.
318	318	9 (c) The tax does not apply to gross retail income received in a
319	319	10 transaction in which:
320	320	11 (1) a student rents lodgings in a university residence hall while
321	321	12 that student participates in a course of study for which the student
322	322	13 receives college credit from a state university located in the
323	323	14 county; or
324	324	15 (2) except as provided in IC 6-9-29-1.7, a person rents a room,
325	325	16 lodging, or accommodations for a period of thirty (30) days or
326	326	17 more.
327	327	18 (d) The county fiscal body may adopt an ordinance to require that
328	328	19 the tax shall be paid monthly to the county treasurer. If such an
329	329	20 ordinance is adopted, the tax shall be paid to the county treasurer not
330	330	21 more than twenty (20) days after the end of the month the tax is
331	331	22 collected. If such an ordinance is not adopted, the tax shall be imposed,
332	332	23 paid, and collected in exactly the same manner as the state gross retail
333	333	24 tax is imposed, paid, and collected under IC 6-2.5.
334	334	25 (e) All of the provisions of IC 6-2.5 relating to rights, duties,
335	335	26 liabilities, procedures, penalties, definitions, exemptions, and
336	336	27 administration shall be applicable to the imposition and administration
337	337	28 of the tax imposed by this section, except to the extent those provisions
338	338	29 are in conflict or inconsistent with the specific provisions of this
339	339	30 chapter or the requirements of the county treasurer. If the tax is paid to
340	340	31 the department of state revenue, the return to be filed for the payment
341	341	32 of the tax under this section may be either a separate return or may be
342	342	33 combined with the return filed for the payment of the state gross retail
343	343	34 tax as the department of state revenue may, by rule, determine.
344	344	35 (f) If the tax is paid to the department of state revenue, the amounts
345	345	36 received from the tax imposed under this section shall be paid quarterly
346	346	37 by the treasurer of state to the county treasurer upon warrants issued by
347	347	38 the auditor of state comptroller.
348	348	39 SECTION 8. IC 6-9-8-2, AS AMENDED BY THE TECHNICAL
349	349	40 CORRECTIONS BILL OF THE 2024 GENERAL ASSEMBLY, IS
350	350	41 AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2024]:
351	351	42 Sec. 2. (a) Each year a tax shall be levied on every person engaged in
352	352	2024 IN 1375—LS 6922/DI 129 9
353	353	1 the business of renting or furnishing, except as provided in
354	354	2 IC 6-9-29-1.7, for periods of less than thirty (30) days, any lodgings in
355	355	3 any hotel, motel, inn, tourist camp, tourist cabin, or any other place in
356	356	4 which lodgings are regularly furnished for a consideration.
357	357	5 (b) This tax shall be in addition to the state gross retail tax and use
358	358	6 tax imposed on such persons by IC 6-2.5. The county fiscal body may
359	359	7 adopt an ordinance to require that the tax shall be paid monthly to the
360	360	8 county treasurer. If such an ordinance is adopted, the tax shall be paid
361	361	9 to the county treasurer not more than twenty (20) days after the end of
362	362	10 the month the tax is collected. If such an ordinance is not adopted, the
363	363	11 tax shall be imposed, paid, and collected in exactly the same manner
364	364	12 as the state gross retail tax is imposed, paid, and collected under
365	365	13 IC 6-2.5.
366	366	14 (c) All of the provisions of IC 6-2.5 relating to rights, duties,
367	367	15 liabilities, procedures, penalties, definitions, exemptions, and
368	368	16 administration shall be applicable to the imposition and administration
369	369	17 of the tax imposed by this section except to the extent such provisions
370	370	18 are in conflict or inconsistent with the specific provisions of this
371	371	19 chapter or the requirements of the county treasurer. Specifically, and
372	372	20 not in limitation of the foregoing sentence, the terms "person" and
373	373	21 "gross income" shall have the same meaning in this section as they
374	374	22 have in IC 6-2.5.
375	375	23 (d) If the tax is paid to the department of state revenue, the returns
376	376	24 to be filed for the payment of the tax under this section may be either
377	377	25 a separate return or may be combined with the return filed for the
378	378	26 payment of the state gross retail tax as the department of state revenue
379	379	27 may determine by rule.
380	380	28 (e) If the tax is paid to the department of state revenue, the amounts
381	381	29 received from this tax shall be paid monthly by the treasurer of state to
382	382	30 the treasurer of the capital improvement board of managers of the
383	383	31 county upon warrants issued by the auditor of state comptroller.
384	384	32 SECTION 9. IC 6-9-8-4 IS AMENDED TO READ AS FOLLOWS
385	385	33 [EFFECTIVE JULY 1, 2024]: Sec. 4. Except as provided in
386	386	34 IC 6-9-29-1.7, the tax imposed by section 2 of this chapter does not
387	387	35 apply to the renting or furnishing of lodgings to a person for a period
388	388	36 of thirty (30) days or more.
389	389	37 SECTION 10. IC 6-9-9-2, AS AMENDED BY THE TECHNICAL
390	390	38 CORRECTIONS BILL OF THE 2024 GENERAL ASSEMBLY, IS
391	391	39 AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2024]:
392	392	40 Sec. 2. (a) Each year a tax shall be levied on every person engaged in
393	393	41 the business of renting or furnishing, except as provided in
394	394	42 IC 6-9-29-1.7, for periods of less than thirty (30) days, any lodgings in
395	395	2024 IN 1375—LS 6922/DI 129 10
396	396	1 any hotel, motel, inn, tourist camp, tourist cabin, or any other place in
397	397	2 which lodgings are regularly furnished for a consideration.
398	398	3 (b) This tax shall be in addition to the state gross retail tax and use
399	399	4 tax imposed on such persons by IC 6-2.5.
400	400	5 (c) The county fiscal body may adopt an ordinance to require that
401	401	6 the tax shall be paid monthly to the county treasurer. If such an
402	402	7 ordinance is adopted, the tax shall be paid to the county treasurer not
403	403	8 more than twenty (20) days after the end of the month the tax is
404	404	9 collected. If such an ordinance is not adopted, the tax shall be imposed,
405	405	10 paid, and collected in exactly the same manner as the state gross retail
406	406	11 tax is imposed, paid, and collected under IC 6-2.5.
407	407	12 (d) All of the provisions of IC 6-2.5 relating to rights, duties,
408	408	13 liabilities, procedures, penalties, definitions, exemptions, and
409	409	14 administration shall be applicable to the imposition and administration
410	410	15 of the tax imposed by this section except to the extent such provisions
411	411	16 are in conflict or inconsistent with the specific provisions of this
412	412	17 chapter. Specifically and not in limitation of the foregoing sentence, the
413	413	18 terms "person" and "gross income" shall have the same meaning in this
414	414	19 section as they have in IC 6-2.5.
415	415	20 (e) If the tax is paid to the department of state revenue, the returns
416	416	21 to be filed for the payment of the tax under this section may be either
417	417	22 a separate return or may be combined with the return filed for the
418	418	23 payment of the state gross retail tax as the department of state revenue
419	419	24 may determine by rule.
420	420	25 (f) If the tax is paid to the department of state revenue, the amounts
421	421	26 received from such tax shall be paid monthly by the treasurer of state
422	422	27 to the treasurer of the capital improvement board of managers of the
423	423	28 county upon warrants issued by the auditor of state comptroller.
424	424	29 SECTION 11. IC 6-9-9-4 IS AMENDED TO READ AS FOLLOWS
425	425	30 [EFFECTIVE JULY 1, 2024]: Sec. 4. Except as provided in
426	426	31 IC 6-9-29-1.7, the tax imposed by section 2 of this chapter does not
427	427	32 apply to the renting or furnishing of lodgings to a person for a period
428	428	33 of thirty (30) days or more.
429	429	34 SECTION 12. IC 6-9-10-6, AS AMENDED BY THE TECHNICAL
430	430	35 CORRECTIONS BILL OF THE 2024 GENERAL ASSEMBLY, IS
431	431	36 AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2024]:
432	432	37 Sec. 6. (a) There is imposed a tax on every person engaged in the
433	433	38 business of renting or furnishing, except as provided in IC 6-9-29-1.7,
434	434	39 for periods of less than thirty (30) days, any room or rooms, lodging, or
435	435	40 accommodations in any hotel, motel, inn, university residence hall,
436	436	41 tourist camp, or tourist cabin located in the county. However, the tax
437	437	42 is not imposed on:
438	438	2024 IN 1375—LS 6922/DI 129 11
439	439	1 (1) except as provided in IC 6-9-29-1.7, the renting or furnishing
440	440	2 of rooms, lodgings, or accommodations to a person for a period
441	441	3 of thirty (30) days or more; or on
442	442	4 (2) the renting or furnishing of any room, lodging, or
443	443	5 accommodations in a university or college residence hall to a
444	444	6 student participating in a course of study for which the student
445	445	7 receives college credit from a college or university located in the
446	446	8 county.
447	447	9 (b) The tax shall be imposed at the rate of three percent (3%) on the
448	448	10 gross income derived from lodging income only. Except as provided in
449	449	11 subsection (g), the fiscal body of the county may increase the tax rate
450	450	12 up to a maximum rate of five percent (5%). The tax is in addition to the
451	451	13 state gross retail tax imposed on such persons by IC 6-2.5.
452	452	14 (c) The county fiscal body may adopt an ordinance to require that
453	453	15 the tax shall be paid monthly to the county treasurer. If such an
454	454	16 ordinance is adopted, the tax shall be paid to the county treasurer not
455	455	17 more than twenty (20) days after the end of the month the tax is
456	456	18 collected. If such an ordinance is not adopted, the tax shall be imposed,
457	457	19 paid, and collected in exactly the same manner as the state gross retail
458	458	20 tax is imposed, paid, and collected pursuant to IC 6-2.5.
459	459	21 (d) All of the provisions of IC 6-2.5 relating to rights, duties,
460	460	22 liabilities, procedures, penalties, definitions, exemptions, and
461	461	23 administration shall be applicable to the imposition and administration
462	462	24 of the tax imposed by this section except to the extent such provisions
463	463	25 are in conflict or inconsistent with the specific provisions of this
464	464	26 chapter or the requirements of the county treasurer. Specifically, and
465	465	27 not in limitation of the foregoing sentence, the terms "person" and
466	466	28 "gross income" have the same meaning in this section as they have in
467	467	29 IC 6-2.5, except that "person" does not include state supported
468	468	30 educational institutions.
469	469	31 (e) If the tax is paid to the department of state revenue, the returns
470	470	32 to be filed for the payment of the tax under this section may be either
471	471	33 a separate return or may be combined with the return filed for the
472	472	34 payment of the state gross retail tax, as the department of state revenue
473	473	35 may by rule determine.
474	474	36 (f) If the tax is paid to the department of state revenue, the amounts
475	475	37 received from such tax shall be paid quarterly by the treasurer of state
476	476	38 to the county treasurer upon warrants issued by the auditor of state
477	477	39 comptroller.
478	478	40 (g) In addition to the rates authorized in subsection (b), the county
479	479	41 fiscal body may adopt an ordinance to increase the tax by an additional
480	480	42 rate of one percent (1%) on the gross income derived from lodging
481	481	2024 IN 1375—LS 6922/DI 129 12
482	482	1 income, up to a maximum rate of six percent (6%), only to provide
483	483	2 funds for the purposes described in section 5(b)(6) of this chapter.
484	484	3 (h) A tax rate imposed under subsection (g) may not be imposed for
485	485	4 a time greater than is necessary to:
486	486	5 (1) pay the costs of financing facilities; or
487	487	6 (2) assist a person with whom the board has contracted to finance
488	488	7 facilities;
489	489	8 described in section 5(b)(6) of this chapter.
490	490	9 (i) The county fiscal body may not take action to rescind the
491	491	10 additional tax imposed under subsection (g) if:
492	492	11 (1) the principal of or interest on any bonds;
493	493	12 (2) the lease rentals due under any leases; or
494	494	13 (3) any other obligation;
495	495	14 remains unpaid.
496	496	15 SECTION 13. IC 6-9-10.5-6, AS AMENDED BY THE
497	497	16 TECHNICAL CORRECTIONS BILL OF THE 2024 GENERAL
498	498	17 ASSEMBLY, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
499	499	18 JULY 1, 2024]: Sec. 6. (a) The fiscal body of a county may levy a tax
500	500	19 on every person engaged in the business of renting or furnishing,
501	501	20 except as provided in IC 6-9-29-1.7, for periods of less than thirty
502	502	21 (30) days, any room or rooms, lodgings, or accommodations in any:
503	503	22 (1) hotel;
504	504	23 (2) motel;
505	505	24 (3) inn;
506	506	25 (4) tourist cabin;
507	507	26 (5) campground space; or
508	508	27 (6) resort;
509	509	28 in White County in which lodging is regularly furnished for
510	510	29 consideration.
511	511	30 (b) The tax may not exceed the rate of five percent (5%) on the
512	512	31 gross retail income derived from lodging income only and is in addition
513	513	32 to the state gross retail tax imposed under IC 6-2.5.
514	514	33 (c) The county fiscal body may adopt an ordinance to require that
515	515	34 the tax shall be paid monthly to the county treasurer. If such an
516	516	35 ordinance is adopted, the tax shall be paid to the county treasurer not
517	517	36 more than twenty (20) days after the end of the month the tax is
518	518	37 collected. If such an ordinance is not adopted, the tax shall be imposed,
519	519	38 paid, and collected in exactly the same manner as the state gross retail
520	520	39 tax is imposed, paid, and collected under IC 6-2.5.
521	521	40 (d) All of the provisions of IC 6-2.5 relating to rights, duties,
522	522	41 liabilities, procedures, penalties, definitions, exemptions, and
523	523	42 administration are applicable to the imposition and administration of
524	524	2024 IN 1375—LS 6922/DI 129 13
525	525	1 the tax imposed under this section except to the extent those provisions
526	526	2 are in conflict or inconsistent with the specific provisions of this
527	527	3 chapter or the requirements of the county treasurer. If the tax is paid to
528	528	4 the department of state revenue, the return to be filed for the payment
529	529	5 of the tax under this section may be either a separate return or may be
530	530	6 combined with the return filed for the payment of the state gross retail
531	531	7 tax as the department of state revenue may, by rule, determine.
532	532	8 (e) If the tax is paid to the department of state revenue, the taxes the
533	533	9 department of state revenue receives under this section during a month
534	534	10 shall be paid, by the end of the next succeeding month, to the county
535	535	11 treasurer upon warrants issued by the auditor of state comptroller.
536	536	12 SECTION 14. IC 6-9-11-6, AS AMENDED BY THE TECHNICAL
537	537	13 CORRECTIONS BILL OF THE 2024 GENERAL ASSEMBLY, IS
538	538	14 AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2024]:
539	539	15 Sec. 6. (a) The county council may levy a tax on every person engaged
540	540	16 in the business of renting or furnishing, except as provided in
541	541	17 IC 6-9-29-1.7, for periods of less than thirty (30) days, any room or
542	542	18 rooms, lodgings, or accommodations in any commercial hotel, motel,
543	543	19 inn, tourist camp, tourist cabin, university memorial union, or
544	544	20 university residence hall, except state camping facilities, located in the
545	545	21 county. The county council may impose the tax at a rate not to exceed
546	546	22 eight percent (8%) on the gross income derived from lodging income
547	547	23 only. The tax is in addition to the state gross retail tax imposed on those
548	548	24 persons by IC 6-2.5. The tax does not apply to a retail transaction in
549	549	25 which a student rents lodging in a university memorial union or
550	550	26 residence hall while that student participates in a course of study for
551	551	27 which the student receives college credit from a state university located
552	552	28 in the county.
553	553	29 (b) The county fiscal body may adopt an ordinance to require that
554	554	30 the tax shall be paid monthly to the county treasurer. If such an
555	555	31 ordinance is adopted, the tax shall be paid to the county treasurer not
556	556	32 more than twenty (20) days after the end of the month the tax is
557	557	33 collected. If such an ordinance is not adopted, the tax shall be imposed,
558	558	34 paid, and collected in exactly the same manner as the state gross retail
559	559	35 tax is imposed, paid, and collected pursuant to IC 6-2.5.
560	560	36 (c) All of the provisions of IC 6-2.5 relating to rights, duties,
561	561	37 liabilities, procedures, penalties, definitions, exemptions, and
562	562	38 administration apply to the imposition and administration of the tax
563	563	39 imposed under this section, except to the extent those provisions are in
564	564	40 conflict or inconsistent with the specific provisions of this chapter or
565	565	41 the requirements of the county treasurer. Specifically and not in
566	566	42 limitation of the foregoing sentence, the terms "person" and "gross
567	567	2024 IN 1375—LS 6922/DI 129 14
568	568	1 income" shall have the same meaning in this section as they have in
569	569	2 IC 6-2.5, except that "person" shall not include supported educational
570	570	3 institutions. If the tax is paid to the department of state revenue, the
571	571	4 returns to be filed for the payment of the tax under this section may be
572	572	5 either a separate return or may be combined with the return filed for the
573	573	6 payment of the state gross retail tax as the department of state revenue
574	574	7 may by rule determine.
575	575	8 (d) If the tax is paid to the department of state revenue, the amounts
576	576	9 received from the tax shall be paid quarterly by the treasurer of state to
577	577	10 the county treasurer upon warrants issued by the auditor of state
578	578	11 comptroller.
579	579	12 (e) Except as provided in IC 6-9-29-1.7, the tax imposed under
580	580	13 subsection (a) does not apply to the renting or furnishing of rooms,
581	581	14 lodgings, or accommodations to a person for a period of thirty (30)
582	582	15 days or more.
583	583	16 SECTION 15. IC 6-9-14-6, AS AMENDED BY THE TECHNICAL
584	584	17 CORRECTIONS BILL OF THE 2024 GENERAL ASSEMBLY, IS
585	585	18 AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2024]:
586	586	19 Sec. 6. (a) The county council may levy a tax on every person engaged
587	587	20 in the business of renting or furnishing, except as provided in
588	588	21 IC 6-9-29-1.7, for periods of less than thirty (30) days, any room or
589	589	22 rooms, lodgings or accommodations in any hotel, motel, inn,
590	590	23 conference center, retreat center, or tourist cabin located in the county.
591	591	24 However, the county council may not levy the tax on a person for
592	592	25 engaging in the business of providing campsites within a state or
593	593	26 federal park or forest. The tax may be imposed at any rate up to and
594	594	27 including five percent (5%). The tax shall be imposed on the gross
595	595	28 retail income derived from lodging income only and shall be in
596	596	29 addition to the state gross retail tax imposed on those persons by
597	597	30 IC 6-2.5.
598	598	31 (b) The county fiscal body may adopt an ordinance to require that
599	599	32 the tax shall be paid monthly to the county treasurer. If such an
600	600	33 ordinance is adopted, the tax shall be paid to the county treasurer not
601	601	34 more than twenty (20) days after the end of the month the tax is
602	602	35 collected. If such an ordinance is not adopted, the tax shall be imposed,
603	603	36 paid and collected in exactly the same manner as the state gross retail
604	604	37 tax is imposed, paid, and collected pursuant to IC 6-2.5.
605	605	38 (c) All of the provisions of IC 6-2.5 relating to rights, duties,
606	606	39 liabilities, procedures, penalties, definitions, exemptions, and
607	607	40 administration apply to the imposition and administration of the tax
608	608	41 imposed under this section, except to the extent those provisions are in
609	609	42 conflict or inconsistent with the specific provisions of this chapter or
610	610	2024 IN 1375—LS 6922/DI 129 15
611	611	1 the requirements of the county treasurer. Specifically and not in
612	612	2 limitation of the foregoing sentence, the terms "person" and "gross
613	613	3 retail income" shall have the same meaning in this section as they have
614	614	4 in IC 6-2.5. If the tax is paid to the department of state revenue, the
615	615	5 returns to be filed for the payment of the tax under this section may be
616	616	6 either a separate return or may be combined with the return filed for the
617	617	7 payment of the state gross retail tax as the department of state revenue
618	618	8 may, by rule or regulation, determine.
619	619	9 (d) If the tax is paid to the department of state revenue, the amounts
620	620	10 received from the tax shall be paid quarterly by the treasurer of state to
621	621	11 the county treasurer upon warrants issued by the auditor of state
622	622	12 comptroller.
623	623	13 (e) Except as provided in IC 6-9-29-1.7, the tax imposed under
624	624	14 subsection (a) does not apply to the renting or furnishing of rooms,
625	625	15 lodgings, or accommodations to a person for a period of thirty (30)
626	626	16 days or more.
627	627	17 SECTION 16. IC 6-9-15-6, AS AMENDED BY THE TECHNICAL
628	628	18 CORRECTIONS BILL OF THE 2024 GENERAL ASSEMBLY, IS
629	629	19 AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2024]:
630	630	20 Sec. 6. (a) The county council may impose a tax on every person
631	631	21 engaged in the business of renting or furnishing, except as provided
632	632	22 in IC 6-9-29-1.7, for periods of less than thirty (30) days, any room or
633	633	23 rooms, lodging, or accommodations in any hotel, motel, inn, tourist
634	634	24 camp, or tourist cabin located in the county. However, the tax may not
635	635	25 be imposed on the renting or furnishing of:
636	636	26 (1) campsites at a state or federal park or forest;
637	637	27 (2) except as provided in IC 6-9-29-1.7, rooms, lodgings, or
638	638	28 accommodations to a person for a period of thirty (30) days or
639	639	29 more; or
640	640	30 (3) any room, lodging, or accommodations in a university or
641	641	31 college residence hall to a student participating in a course of
642	642	32 study for which the student receives college credit from a college
643	643	33 or university located in the county.
644	644	34 (b) The tax shall be imposed at the rate of four percent (4%) on the
645	645	35 gross income derived from lodging income only. The county council
646	646	36 may increase the tax rate to five percent (5%). The tax is in addition to
647	647	37 the state gross retail tax imposed on such persons by IC 6-2.5.
648	648	38 (c) The county fiscal body may adopt an ordinance to require that
649	649	39 the tax shall be paid monthly to the county treasurer. If such an
650	650	40 ordinance is adopted, the tax shall be paid to the county treasurer not
651	651	41 more than twenty (20) days after the end of the month the tax is
652	652	42 collected. If such an ordinance is not adopted, the tax shall be imposed,
653	653	2024 IN 1375—LS 6922/DI 129 16
654	654	1 paid, and collected in exactly the same manner as the state gross retail
655	655	2 tax is imposed, paid, and collected pursuant to IC 6-2.5.
656	656	3 (d) All of the provisions of IC 6-2.5 relating to rights, duties,
657	657	4 liabilities, procedures, penalties, definitions, exemptions, and
658	658	5 administration shall be applicable to the imposition and administration
659	659	6 of the tax imposed by this section except to the extent such provisions
660	660	7 are in conflict or inconsistent with the specific provisions of this
661	661	8 chapter or the requirements of the county treasurer. Specifically and not
662	662	9 in limitation of the foregoing sentence, the terms "person" and "gross
663	663	10 retail income" have the same meaning in this section as they have in
664	664	11 IC 6-2.5, except that "person" does not include state supported
665	665	12 educational institutions.
666	666	13 (e) If the tax is paid to the department of state revenue, the returns
667	667	14 to be filed for the payment of the tax under this section may be either
668	668	15 a separate return or may be combined with the return filed for the
669	669	16 payment of the state gross retail tax, as the department of state revenue
670	670	17 may by rule determine.
671	671	18 (f) If the tax is paid to the department of state revenue, the amounts
672	672	19 received from such tax shall be paid quarterly by the treasurer of state
673	673	20 to the county treasurer upon warrants issued by the auditor of state
674	674	21 comptroller.
675	675	22 SECTION 17. IC 6-9-17-3, AS AMENDED BY P.L.175-2018,
676	676	23 SECTION 16, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
677	677	24 JULY 1, 2024]: Sec. 3. (a) The county fiscal body may pass an
678	678	25 ordinance to levy a tax on every person engaged in the business of
679	679	26 renting or furnishing, except as provided in IC 6-9-29-1.7, for periods
680	680	27 of less than thirty (30) days, any rooms, lodgings, or accommodations
681	681	28 in any:
682	682	29 (1) hotel;
683	683	30 (2) motel;
684	684	31 (3) boat motel;
685	685	32 (4) inn;
686	686	33 (5) college or university memorial union;
687	687	34 (6) college or university residence hall or dormitory; or
688	688	35 (7) tourist cabin;
689	689	36 in the county.
690	690	37 (b) The tax does not apply to gross income received in a transaction
691	691	38 in which:
692	692	39 (1) a person rents a campsite at a state or federal park or forest;
693	693	40 (2) a student rents lodgings in a college or university residence
694	694	41 hall while that student participates in a course of study for which
695	695	42 the student receives college credit from a college or university
696	696	2024 IN 1375—LS 6922/DI 129 17
697	697	1 located in the county; or
698	698	2 (3) except as provided in IC 6-9-29-1.7, a person rents a room,
699	699	3 lodging, or accommodations for a period of thirty (30) days or
700	700	4 more.
701	701	5 (c) The tax shall be levied at the rate of five percent (5%) on the
702	702	6 gross retail income derived from lodging income only and is in addition
703	703	7 to the state gross retail tax imposed under IC 6-2.5.
704	704	8 (d) The tax shall be paid monthly to the county treasurer not more
705	705	9 than ten (10) days after the end of the month in which the tax is
706	706	10 collected. The provisions of IC 6-2.5 relating to rights, duties,
707	707	11 liabilities, procedures, penalties, exemptions, and definitions apply to
708	708	12 the imposition of the tax imposed by this section. The county treasurer
709	709	13 is responsible for administration of the tax. All provisions of IC 6-8.1
710	710	14 apply to the county treasurer with respect to the tax imposed by this
711	711	15 section in the same manner that they apply to the department of state
712	712	16 revenue with respect to listed taxes under IC 6-8.1-1-1.
713	713	17 SECTION 18. IC 6-9-18-3, AS AMENDED BY THE TECHNICAL
714	714	18 CORRECTIONS BILL OF THE 2024 GENERAL ASSEMBLY, IS
715	715	19 AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2024]:
716	716	20 Sec. 3. (a) The fiscal body of a county may levy a tax on every person
717	717	21 engaged in the business of renting or furnishing, except as provided
718	718	22 in IC 6-9-29-1.7, for periods of less than thirty (30) days, any room or
719	719	23 rooms, lodgings, or accommodations in any:
720	720	24 (1) hotel;
721	721	25 (2) motel;
722	722	26 (3) boat motel;
723	723	27 (4) inn;
724	724	28 (5) college or university memorial union;
725	725	29 (6) college or university residence hall or dormitory; or
726	726	30 (7) tourist cabin;
727	727	31 located in the county.
728	728	32 (b) The tax does not apply to gross income received in a transaction
729	729	33 in which:
730	730	34 (1) a student rents lodgings in a college or university residence
731	731	35 hall while that student participates in a course of study for which
732	732	36 the student receives college credit from a college or university
733	733	37 located in the county; or
734	734	38 (2) except as provided in IC 6-9-29-1.7, a person rents a room,
735	735	39 lodging, or accommodations for a period of thirty (30) days or
736	736	40 more.
737	737	41 (c) The tax may not exceed:
738	738	42 (1) the rate of five percent (5%) in a county other than a county
739	739	2024 IN 1375—LS 6922/DI 129 18
740	740	1 subject to subdivision (2), (3), or (4);
741	741	2 (2) after June 30, 2019, the rate of eight percent (8%) in Howard
742	742	3 County;
743	743	4 (3) after June 30, 2021, the rate of nine percent (9%) in Daviess
744	744	5 County; or
745	745	6 (4) after June 30, 2023, the rate of eight percent (8%) in Parke
746	746	7 County.
747	747	8 The tax is imposed on the gross retail income derived from lodging
748	748	9 income only and is in addition to the state gross retail tax imposed
749	749	10 under IC 6-2.5.
750	750	11 (d) The county fiscal body may adopt an ordinance to require that
751	751	12 the tax shall be paid monthly to the county treasurer. If such an
752	752	13 ordinance is adopted, the tax shall be paid to the county treasurer not
753	753	14 more than twenty (20) days after the end of the month the tax is
754	754	15 collected. If such an ordinance is not adopted, the tax shall be imposed,
755	755	16 paid, and collected in exactly the same manner as the state gross retail
756	756	17 tax is imposed, paid, and collected under IC 6-2.5.
757	757	18 (e) All of the provisions of IC 6-2.5 relating to rights, duties,
758	758	19 liabilities, procedures, penalties, definitions, exemptions, and
759	759	20 administration are applicable to the imposition and administration of
760	760	21 the tax imposed under this section except to the extent those provisions
761	761	22 are in conflict or inconsistent with the specific provisions of this
762	762	23 chapter or the requirements of the county treasurer. If the tax is paid to
763	763	24 the department of state revenue, the return to be filed for the payment
764	764	25 of the tax under this section may be either a separate return or may be
765	765	26 combined with the return filed for the payment of the state gross retail
766	766	27 tax as the department of state revenue may, by rule, determine.
767	767	28 (f) If the tax is paid to the department of state revenue, the amounts
768	768	29 received from the tax imposed under this section shall be paid monthly
769	769	30 by the treasurer of state to the county treasurer upon warrants issued by
770	770	31 the auditor of state comptroller.
771	771	32 SECTION 19. IC 6-9-19-3, AS AMENDED BY THE TECHNICAL
772	772	33 CORRECTIONS BILL OF THE 2024 GENERAL ASSEMBLY, IS
773	773	34 AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2024]:
774	774	35 Sec. 3. (a) The fiscal body of a county may levy a tax on every person
775	775	36 engaged in the business of renting or furnishing, except as provided
776	776	37 in IC 6-9-29-1.7, for periods of less than thirty (30) days, any room or
777	777	38 rooms, lodgings, or accommodations in any:
778	778	39 (1) hotel;
779	779	40 (2) motel;
780	780	41 (3) inn; or
781	781	42 (4) tourist cabin;
782	782	2024 IN 1375—LS 6922/DI 129 19
783	783	1 that has thirty (30) or more rooms for rent and is located in the county.
784	784	2 (b) The tax does not apply to gross income received in a transaction
785	785	3 in which:
786	786	4 (1) a student rents lodgings in a college or university residence
787	787	5 hall while that student participates in a course of study for which
788	788	6 the student receives college credit from a college or university
789	789	7 located in the county; or
790	790	8 (2) except as provided in IC 6-9-29-1.7, a person rents a room,
791	791	9 lodging, or accommodations for a period of thirty (30) days or
792	792	10 more.
793	793	11 (c) The tax may not exceed the rate of five percent (5%) on the gross
794	794	12 retail income derived from lodging income only and is in addition to
795	795	13 the state gross retail tax imposed under IC 6-2.5.
796	796	14 (d) The county fiscal body may adopt an ordinance to require that
797	797	15 the tax shall be paid monthly to the county treasurer. If such an
798	798	16 ordinance is adopted, the tax shall be paid to the county treasurer not
799	799	17 more than twenty (20) days after the end of the month the tax is
800	800	18 collected. If such an ordinance is not adopted, the tax shall be imposed,
801	801	19 paid, and collected in exactly the same manner as the state gross retail
802	802	20 tax is imposed, paid, and collected under IC 6-2.5.
803	803	21 (e) All of the provisions of IC 6-2.5 relating to rights, duties,
804	804	22 liabilities, procedures, penalties, definitions, exemptions, and
805	805	23 administration are applicable to the imposition and administration of
806	806	24 the tax imposed under this section except to the extent those provisions
807	807	25 are in conflict or inconsistent with the specific provisions of this
808	808	26 chapter or the requirements of the county treasurer. If the tax is paid to
809	809	27 the department of state revenue, the return to be filed for the payment
810	810	28 of the tax under this section may be either a separate return or may be
811	811	29 combined with the return filed for the payment of the state gross retail
812	812	30 tax as the department of state revenue may, by rule, determine.
813	813	31 (f) If the tax is paid to the department of state revenue, the taxes the
814	814	32 department of state revenue receives under this section during a month
815	815	33 shall be paid, by the end of the next succeeding month, to the county
816	816	34 treasurer upon warrants issued by the auditor of state comptroller.
817	817	35 SECTION 20. IC 6-9-29-1.2, AS ADDED BY P.L.108-2019,
818	818	36 SECTION 140, IS AMENDED TO READ AS FOLLOWS
819	819	37 [EFFECTIVE JULY 1, 2024]: Sec. 1.2. (a) Except as provided in
820	820	38 subsection (b) and section 1.7 of this chapter, an innkeeper's tax
821	821	39 imposed under this article applies, in addition to any other place
822	822	40 explicitly specified in a statute under this article, to rooms, lodgings, or
823	823	41 other accommodations in a house, condominium, or apartment that are
824	824	42 furnished for consideration for less than thirty (30) days.
825	825	2024 IN 1375—LS 6922/DI 129 20
826	826	1 (b) The exemption provided by IC 6-2.5-5-53(a) from the state gross
827	827	2 retail tax also applies to innkeeper's taxes imposed under subsection
828	828	3 (a).
829	829	4 (c) This subsection is intended as notice to an owner in subsection
830	830	5 (a). The state gross retail tax imposed under IC 6-2.5-4-4 may also
831	831	6 apply to transactions described in subsection (a) in which an owner is
832	832	7 required to collect and remit innkeeper's taxes under an applicable
833	833	8 innkeeper's tax statute in this article.
834	834	9 SECTION 21. IC 6-9-29-1.7 IS ADDED TO THE INDIANA CODE
835	835	10 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
836	836	11 1, 2024]: Sec. 1.7. (a) A county fiscal body may adopt an ordinance
837	837	12 to extend the duration for which an innkeeper's tax is imposed on
838	838	13 a person engaged in the business of renting or furnishing any
839	839	14 rooms, lodging, or accommodations, including a marketplace
840	840	15 facilitator under section 6 of this chapter, for a period of more than
841	841	16 thirty (30) days but not more than one (1) year.
842	842	17 (b) If the county fiscal body adopts an ordinance to extend the
843	843	18 duration for which an innkeeper's tax is imposed under subsection
844	844	19 (a), the county fiscal body shall:
845	845	20 (1) specify the effective date of the ordinance to provide that
846	846	21 the ordinance takes effect:
847	847	22 (A) at least thirty (30) days after the adoption of the
848	848	23 ordinance; and
849	849	24 (B) on the first day of a month; and
850	850	25 (2) immediately send a certified copy of the ordinance to the
851	851	26 commissioner of the department of state revenue.
852	852	27 The extension of the duration for which an innkeeper's tax may be
853	853	28 imposed in an ordinance adopted under this section continues in
854	854	29 effect unless the extension is rescinded.
855	855	30 (c) If the county fiscal body does not immediately send a
856	856	31 certified copy of the ordinance to the commissioner of the
857	857	32 department of state revenue as required under subsection (b), the
858	858	33 department of state revenue shall treat an extension of the duration
859	859	34 under this section for which an innkeeper's tax is imposed as
860	860	35 having been adopted on the later of:
861	861	36 (1) the first day of the month that is not less than thirty (30)
862	862	37 days after the ordinance is sent to the department of state
863	863	38 revenue; or
864	864	39 (2) on the effective date specified in the ordinance.
865	865	40 The department of state revenue shall collect the tax imposed on
866	866	41 the days subject to an ordinance adopted under this section unless
867	867	42 the extension exceeds the maximum period allowable under this
868	868	2024 IN 1375—LS 6922/DI 129 21
869	869	1 section.
870	870	2 (d) If an ordinance does not specify an effective date, the
871	871	3 ordinance shall be considered effective on the earliest date
872	872	4 allowable under this section.
873	873	5 (e) A county fiscal body may renew an ordinance that was
874	874	6 previously adopted under this section for a period allowed by
875	875	7 subsection (a). The renewal of a previously adopted ordinance
876	876	8 must comply with this section in the same manner as the previously
877	877	9 adopted ordinance.
878	878	10 SECTION 22. IC 6-9-32-3, AS AMENDED BY THE TECHNICAL
879	879	11 CORRECTIONS BILL OF THE 2024 GENERAL ASSEMBLY, IS
880	880	12 AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2024]:
881	881	13 Sec. 3. (a) The fiscal body of a county may levy a tax on every person
882	882	14 engaged in the business of renting or furnishing, except as provided
883	883	15 in IC 6-9-29-1.7, for periods of less than thirty (30) days, any room or
884	884	16 rooms, lodgings, or accommodations in any:
885	885	17 (1) hotel;
886	886	18 (2) motel;
887	887	19 (3) boat motel;
888	888	20 (4) inn; or
889	889	21 (5) tourist cabin;
890	890	22 located in the county.
891	891	23 (b) Except as provided in IC 6-9-29-1.7, the tax does not apply to
892	892	24 gross income received in a transaction in which a person rents a room,
893	893	25 lodging, or accommodations for a period of thirty (30) days or more.
894	894	26 (c) The tax may not exceed the rate of five percent (5%) on the gross
895	895	27 retail income derived from lodging income only and is in addition to
896	896	28 the state gross retail tax imposed under IC 6-2.5.
897	897	29 (d) The county fiscal body may adopt an ordinance to require that
898	898	30 the tax shall be paid monthly to the county treasurer. If such an
899	899	31 ordinance is adopted, the tax shall be paid to the county treasurer not
900	900	32 more than twenty (20) days after the end of the month the tax is
901	901	33 collected. If such an ordinance is not adopted, the tax shall be imposed,
902	902	34 paid, and collected in exactly the same manner as the state gross retail
903	903	35 tax is imposed, paid, and collected under IC 6-2.5.
904	904	36 (e) All of the provisions of IC 6-2.5 relating to rights, duties,
905	905	37 liabilities, procedures, penalties, definitions, exemptions, and
906	906	38 administration are applicable to the imposition and administration of
907	907	39 the tax imposed under this section except to the extent those provisions
908	908	40 are in conflict or inconsistent with the specific provisions of this
909	909	41 chapter or the requirements of the county treasurer. If the tax is paid to
910	910	42 the department of state revenue, the return to be filed for the payment
911	911	2024 IN 1375—LS 6922/DI 129 22
912	912	1 of the tax under this section may be either a separate return or may be
913	913	2 combined with the return filed for the payment of the state gross retail
914	914	3 tax as the department of state revenue may, by rule, determine.
915	915	4 (f) If the tax is paid to the department of state revenue, the amounts
916	916	5 received from the tax imposed under this section shall be paid monthly
917	917	6 by the treasurer of state to the county treasurer upon warrants issued by
918	918	7 the auditor of state comptroller.
919	919	8 SECTION 23. IC 6-9-37-3, AS AMENDED BY THE TECHNICAL
920	920	9 CORRECTIONS BILL OF THE 2024 GENERAL ASSEMBLY, IS
921	921	10 AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2024]:
922	922	11 Sec. 3. (a) The fiscal body of a county may levy a tax on every person
923	923	12 engaged in the business of renting or furnishing, except as provided
924	924	13 in IC 6-9-29-1.7, for periods of less than thirty (30) days, any room or
925	925	14 rooms, lodgings, or accommodations in any:
926	926	15 (1) hotel;
927	927	16 (2) motel;
928	928	17 (3) boat motel;
929	929	18 (4) inn;
930	930	19 (5) college or university memorial union;
931	931	20 (6) college or university residence hall or dormitory; or
932	932	21 (7) tourist cabin;
933	933	22 located in the county.
934	934	23 (b) The tax does not apply to gross income received in a transaction
935	935	24 in which:
936	936	25 (1) a student rents lodgings in a college or university residence
937	937	26 hall while that student participates in a course of study for which
938	938	27 the student receives college credit from a college or university
939	939	28 located in the county; or
940	940	29 (2) except as provided in IC 6-9-29-1.7, a person rents a room,
941	941	30 lodging, or accommodations for a period of thirty (30) days or
942	942	31 more.
943	943	32 (c) The tax may not exceed the rate of eight percent (8%) on the
944	944	33 gross retail income derived from lodging income only and is in addition
945	945	34 to the state gross retail tax imposed under IC 6-2.5.
946	946	35 (d) The county fiscal body may adopt an ordinance to require that
947	947	36 the tax shall be paid monthly to the county treasurer. If such an
948	948	37 ordinance is adopted, the tax shall be paid to the county treasurer not
949	949	38 more than twenty (20) days after the end of the month the tax is
950	950	39 collected. If such an ordinance is not adopted, the tax shall be imposed,
951	951	40 paid, and collected in exactly the same manner as the state gross retail
952	952	41 tax is imposed, paid, and collected under IC 6-2.5.
953	953	42 (e) All of the provisions of IC 6-2.5 relating to rights, duties,
954	954	2024 IN 1375—LS 6922/DI 129 23
955	955	1 liabilities, procedures, penalties, definitions, exemptions, and
956	956	2 administration are applicable to the imposition and administration of
957	957	3 the tax imposed under this section except to the extent those provisions
958	958	4 are in conflict or inconsistent with the specific provisions of this
959	959	5 chapter or the requirements of the county treasurer. If the tax is paid to
960	960	6 the department of state revenue, the return to be filed for the payment
961	961	7 of the tax under this section may be either a separate return or may be
962	962	8 combined with the return filed for the payment of the state gross retail
963	963	9 tax as the department of state revenue may, by rule, determine.
964	964	10 (f) If the tax is paid to the department of state revenue, the amounts
965	965	11 received from the tax imposed under this section shall be paid monthly
966	966	12 by the treasurer of state to the county treasurer upon warrants issued by
967	967	13 the auditor of state comptroller.
968	968	14 SECTION 24. IC 6-9-45.6-4, AS ADDED BY P.L.255-2015,
969	969	15 SECTION 62, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
970	970	16 JULY 1, 2024]: Sec. 4. (a) A supplemental innkeeper's tax is levied on
971	971	17 every person or entity engaged in the business of renting or furnishing,
972	972	18 except as provided in IC 6-9-29-1.7, for periods of less than thirty
973	973	19 (30) days, any room or rooms, lodgings, or accommodations in any
974	974	20 historic hotel.
975	975	21 (b) The tax is imposed at the rate of two percent (2%) on the gross
976	976	22 retail income derived after June 30, 2015, from lodging income only
977	977	23 and is in addition to the state gross retail tax imposed under IC 6-2.5.
978	978	24 The tax shall be imposed, paid, and collected in exactly the same
979	979	25 manner as the state gross retail tax is imposed, paid, and collected
980	980	26 under IC 6-2.5.
981	981	27 (c) All the provisions of IC 6-2.5 relating to rights, duties, liabilities,
982	982	28 procedures, penalties, definitions, exemptions, and administration are
983	983	29 applicable to the imposition and administration of the tax imposed
984	984	30 under this section except to the extent those provisions are in conflict
985	985	31 or inconsistent with the specific provisions of this chapter. The return
986	986	32 to be filed for the payment of the tax under this section may be either
987	987	33 a separate return or may be combined with the return filed for the
988	988	34 payment of the state gross retail tax as the department of state revenue
989	989	35 may determine.
990	990	36 SECTION 25. IC 6-9-45.6-6, AS ADDED BY P.L.255-2015,
991	991	37 SECTION 62, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
992	992	38 JULY 1, 2024]: Sec. 6. (a) As used in this section, "another innkeeper's
993	993	39 tax" refers to an excise tax imposed under any law other than this
994	994	40 chapter and levied in all of or any part of Orange County on persons or
995	995	41 entities engaged in the business of renting or furnishing, except as
996	996	42 provided in IC 6-9-29-1.7, for periods of less than thirty (30) days, any
997	997	2024 IN 1375—LS 6922/DI 129 24
998	998	1 room or rooms, lodgings, or accommodations.
999	999	2 (b) Notwithstanding any other law, if the tax rate at which another
1000	1000	3 innkeeper's tax is imposed is increased after December 31, 2014, above
1001	1001	4 the rate in effect on January 1, 2015, the additional tax rate does not
1002	1002	5 apply to transactions described in section 4 of this chapter.
1003	1003	6 SECTION 26. IC 6-9-53-3, AS ADDED BY P.L.290-2019,
1004	1004	7 SECTION 16, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1005	1005	8 JULY 1, 2024]: Sec. 3. (a) The fiscal body of the county may levy a tax
1006	1006	9 on every person engaged in the business of renting or furnishing,
1007	1007	10 except as provided in IC 6-9-29-1.7, for periods of less than thirty
1008	1008	11 (30) days, any room or rooms, lodgings, or accommodations in any:
1009	1009	12 (1) hotel;
1010	1010	13 (2) motel;
1011	1011	14 (3) boat motel;
1012	1012	15 (4) inn;
1013	1013	16 (5) college or university memorial union;
1014	1014	17 (6) college or university residence hall or dormitory; or
1015	1015	18 (7) tourist cabin;
1016	1016	19 located in the county.
1017	1017	20 (b) The tax does not apply to gross income received in a transaction
1018	1018	21 in which:
1019	1019	22 (1) a student rents lodgings in a college or university residence
1020	1020	23 hall while that student participates in a course of study for which
1021	1021	24 the student receives college credit from a college or university
1022	1022	25 located in the county; or
1023	1023	26 (2) except as provided in IC 6-9-29-1.7, a person rents a room,
1024	1024	27 lodging, or accommodations for a period of thirty (30) days or
1025	1025	28 more.
1026	1026	29 (c) Subject to subsection (d), the tax may not exceed the rate of six
1027	1027	30 percent (6%) on the gross retail income derived from lodging income
1028	1028	31 only and is in addition to the state gross retail tax imposed under
1029	1029	32 IC 6-2.5.
1030	1030	33 (d) Notwithstanding subsection (c), the tax rate imposed by the
1031	1031	34 fiscal body of Knox County under this chapter may not exceed five
1032	1032	35 percent (5%) if either of the following apply:
1033	1033	36 (1) The Grouseland Foundation, Inc., is dissolved.
1034	1034	37 (2) Tours of the territorial mansion and presidential site of
1035	1035	38 William Henry Harrison are no longer provided.
1036	1036	39 (e) The tax shall be imposed, paid, and collected in the same manner
1037	1037	40 as the state gross retail tax is imposed, paid, and collected under
1038	1038	41 IC 6-2.5.
1039	1039	42 SECTION 27. IC 6-9-56-3, AS ADDED BY P.L.236-2023,
1040	1040	2024 IN 1375—LS 6922/DI 129 25
1041	1041	1 SECTION 121, IS AMENDED TO READ AS FOLLOWS
1042	1042	2 [EFFECTIVE JULY 1, 2024]: Sec. 3. (a) The fiscal body of the county
1043	1043	3 may impose a tax on every person engaged in the business of renting
1044	1044	4 or furnishing, except as provided in IC 6-9-29-1.7, for periods of less
1045	1045	5 than thirty (30) days, any room or rooms, lodgings, or accommodations
1046	1046	6 in any:
1047	1047	7 (1) hotel;
1048	1048	8 (2) motel;
1049	1049	9 (3) boat motel;
1050	1050	10 (4) inn;
1051	1051	11 (5) college or university memorial union;
1052	1052	12 (6) college or university residence hall or dormitory; or
1053	1053	13 (7) tourist cabin;
1054	1054	14 located in the county.
1055	1055	15 (b) The tax does not apply to gross income received in a transaction
1056	1056	16 in which:
1057	1057	17 (1) a student rents lodgings in a college or university residence
1058	1058	18 hall while that student participates in a course of study for which
1059	1059	19 the student receives college credit from a college or university
1060	1060	20 located in the county; or
1061	1061	21 (2) except as provided in IC 6-9-29-1.7, a person rents a room,
1062	1062	22 lodging, or accommodations for a period of thirty (30) days or
1063	1063	23 more.
1064	1064	24 (c) The following apply to the tax rate imposed under this section:
1065	1065	25 (1) Before July 1, 2023, the tax may not exceed the rate of five
1066	1066	26 percent (5%) on the gross retail income derived from lodging
1067	1067	27 income only and is in addition to the state gross retail tax imposed
1068	1068	28 under IC 6-2.5.
1069	1069	29 (2) After June 30, 2023, the tax may not exceed the rate of eight
1070	1070	30 percent (8%) on the gross retail income derived from lodging
1071	1071	31 income only and is in addition to the state gross retail tax imposed
1072	1072	32 under IC 6-2.5.
1073	1073	33 (d) The county fiscal body may adopt an ordinance to require that
1074	1074	34 the tax shall be paid monthly to the county treasurer. If such an
1075	1075	35 ordinance is adopted, the tax shall be paid to the county treasurer not
1076	1076	36 more than twenty (20) days after the end of the month the tax is
1077	1077	37 collected. If such an ordinance is not adopted, the tax shall be imposed,
1078	1078	38 paid, and collected in exactly the same manner as the state gross retail
1079	1079	39 tax is imposed, paid, and collected under IC 6-2.5.
1080	1080	40 (e) All of the provisions of IC 6-2.5 relating to rights, duties,
1081	1081	41 liabilities, procedures, penalties, definitions, exemptions, and
1082	1082	42 administration are applicable to the imposition and administration of
1083	1083	2024 IN 1375—LS 6922/DI 129 26
1084	1084	1 the tax imposed under this section except to the extent those provisions
1085	1085	2 are in conflict or inconsistent with the specific provisions of this
1086	1086	3 chapter or the requirements of the county treasurer. If the tax is paid to
1087	1087	4 the department of state revenue, the return to be filed for the payment
1088	1088	5 of the tax under this section may be either a separate return or may be
1089	1089	6 combined with the return filed for the payment of the state gross retail
1090	1090	7 tax as the department of state revenue may, by rule, determine.
1091	1091	2024 IN 1375—LS 6922/DI 129