Introduced Version
HOUSE BILL No. 1375
_____
DIGEST OF INTRODUCED BILL
Citations Affected: IC 6-9.
Synopsis: Extension of innkeeper's tax. Allows a county fiscal body
to adopt an ordinance to extend the duration for which an innkeeper's
tax is imposed on a person engaged in the business of renting or
furnishing any rooms, lodging, or accommodations for a period of more
than 30 days but not more than one year. (Current law limits the
imposition of the innkeeper's tax to periods of less than 30 days.)
Provides that a county fiscal body may renew a previously adopted
ordinance extending the duration of the innkeeper's tax. Makes
conforming changes.
Effective: July 1, 2024.
Karickhoff
January 10, 2024, read first time and referred to Committee on Ways and Means.
2024 IN 1375—LS 6922/DI 129 Introduced
Second Regular Session of the 123rd General Assembly (2024)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
Constitution) is being amended, the text of the existing provision will appear in this style type,
additions will appear in this style type, and deletions will appear in this style type.
Additions: Whenever a new statutory provision is being enacted (or a new constitutional
provision adopted), the text of the new provision will appear in this style type. Also, the
word NEW will appear in that style type in the introductory clause of each SECTION that adds
a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts
between statutes enacted by the 2023 Regular Session of the General Assembly.
HOUSE BILL No. 1375
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
Be it enacted by the General Assembly of the State of Indiana:
1 SECTION 1. IC 6-9-1-5, AS AMENDED BY P.L.104-2022,
2 SECTION 30, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3 JULY 1, 2024]: Sec. 5. (a) In a county having a population of more
4 than two hundred fifty thousand (250,000) and less than three hundred
5 thousand (300,000), there shall be levied each year a tax on every
6 person engaged in the business of renting or furnishing, except as
7 provided in IC 6-9-29-1.7, for periods of less than thirty (30) days, any
8 room or rooms, lodgings, or accommodations in any commercial hotel,
9 motel, inn, tourist camp, or tourist cabin.
10 (b) Except as otherwise provided in this section, the tax imposed
11 under subsection (a) is imposed at the rate of six percent (6%) on the
12 gross income derived from lodging income only and shall be in
13 addition to the state gross retail tax imposed on such persons by
14 IC 6-2.5. After June 30, 2021, the county fiscal body may adopt an
15 ordinance to increase the tax rate to not more than eight percent (8%).
16 (c) The tax shall be paid quarterly to the county treasurer not more
17 than twenty (20) days after the end of the quarter in which the tax is
2024 IN 1375—LS 6922/DI 129 2
1 collected. All provisions of IC 6-2.5 relating to rights, duties, liabilities,
2 procedures, penalties, exemptions, and definitions apply to the
3 imposition of the tax imposed by this section except as otherwise
4 provided by this chapter, and except that the county treasurer, and not
5 the department of state revenue, is responsible for administration of the
6 tax. All provisions of IC 6-8.1 apply to the county treasurer with
7 respect to the tax imposed by this section in the same manner that they
8 apply to the department of state revenue with respect to the other listed
9 taxes under IC 6-8.1-1-1.
10 (d) Except as provided in IC 6-9-29-1.7, the tax imposed under
11 subsection (a) does not apply to the renting or furnishing of rooms,
12 lodgings, or accommodations to a person for a period of thirty (30)
13 days or more.
14 (e) If the county fiscal body adopts an ordinance to increase the tax
15 rate after June 30, 2021, under subsection (b), the county fiscal body
16 shall:
17 (1) specify the effective date of the ordinance to provide that the
18 ordinance takes effect:
19 (A) at least thirty (30) days after the adoption of the ordinance;
20 and
21 (B) on the first day of a month; and
22 (2) immediately send a certified copy of the ordinance to the
23 commissioner of the department of state revenue.
24 (f) If the county fiscal body does not immediately send a certified
25 copy of the ordinance to the commissioner of the department of state
26 revenue as required under subsection (e), the department of state
27 revenue shall treat an increase in the tax rate under this section as
28 having been adopted on the later of:
29 (1) the first day of the month that is not less than thirty (30) days
30 after the ordinance is sent to the department of state revenue; or
31 (2) on the effective date specified in the ordinance.
32 SECTION 2. IC 6-9-2-1, AS AMENDED BY THE TECHNICAL
33 CORRECTIONS BILL OF THE 2024 GENERAL ASSEMBLY, IS
34 AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2024]:
35 Sec. 1. (a) A county having a population of more than four hundred
36 thousand (400,000) and less than seven hundred thousand (700,000)
37 that establishes a medical center development agency pursuant to
38 IC 16-23.5-2 may levy each year a tax on every person engaged in the
39 business of renting or furnishing, except as provided in IC 6-9-29-1.7,
40 for periods of less than thirty (30) days by the same party in the same
41 room, any room or rooms, lodgings, or accommodations, in any hotel,
42 motel, inn, tourist camp, tourist cabin, or any other place in which
2024 IN 1375—LS 6922/DI 129 3
1 rooms, lodgings, or accommodations are regularly furnished for a
2 consideration.
3 (b) Except as provided in section 1.5 of this chapter, such tax shall
4 be at a rate of five percent (5%) on the gross retail income derived
5 therefrom and is in addition to the state gross retail tax imposed on the
6 retail transaction.
7 (c) The county fiscal body may adopt an ordinance to require that
8 the tax shall be paid monthly to the county treasurer. Except as
9 provided in section 1.5 of this chapter, if such an ordinance is adopted,
10 the tax shall be paid to the county treasurer not more than twenty (20)
11 days after the end of the month the tax is collected. If such an
12 ordinance is not adopted, the tax shall be imposed, paid, and collected
13 in exactly the same manner as the state gross retail tax is imposed,
14 paid, and collected.
15 (d) All of the provisions of the state gross retail tax (IC 6-2.5)
16 relating to rights, duties, liabilities, procedures, penalties, definitions,
17 exemptions, and administration shall be applicable to the imposition
18 and administration of the tax imposed by this section except to the
19 extent such provisions are in conflict or inconsistent with the specific
20 provisions of this chapter or the requirements of the county treasurer.
21 Specifically and not in limitation of the foregoing sentence, the terms
22 "person" and "gross retail income" shall have the same meaning in this
23 section as they have in the state gross retail tax (IC 6-2.5). If the tax is
24 paid to the department of state revenue, the returns to be filed for the
25 payment of the tax under this section may be either a separate return or
26 may be combined with the return filed for the payment of the state
27 gross retail tax as the department of state revenue may, by rule,
28 determine.
29 (e) If the tax is paid to the department of state revenue, the amounts
30 received from the tax shall be paid by the end of the next succeeding
31 month by the treasurer of state to the county treasurer upon warrants
32 issued by the auditor of state comptroller. Except as provided in
33 section 1.5(c) of this chapter, the county treasurer shall deposit the
34 revenue received under this chapter as provided in section 2 of this
35 chapter.
36 SECTION 3. IC 6-9-2.5-6, AS AMENDED BY THE TECHNICAL
37 CORRECTIONS BILL OF THE 2024 GENERAL ASSEMBLY, IS
38 AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2024]:
39 Sec. 6. (a) The county council may levy tax on every person engaged
40 in the business of renting or furnishing, except as provided in
41 IC 6-9-29-1.7, for periods of less than thirty (30) days, any room or
42 rooms, lodgings, or accommodations in any commercial hotel, motel,
2024 IN 1375—LS 6922/DI 129 4
1 inn, tourist camp, or tourist cabin located in a county described in
2 section 1 of this chapter. Such tax shall not exceed the rate of eight
3 percent (8%) on the gross income derived from lodging income only
4 and shall be in addition to the state gross retail tax imposed on such
5 persons by IC 6-2.5.
6 (b) The county fiscal body may adopt an ordinance to require that
7 the tax shall be paid monthly to the county treasurer. If such an
8 ordinance is adopted, the tax shall be paid to the county treasurer not
9 more than twenty (20) days after the end of the month the tax is
10 collected. If such an ordinance is not adopted, the tax shall be imposed,
11 paid, and collected in exactly the same manner as the state gross retail
12 tax is imposed, paid, and collected pursuant to IC 6-2.5.
13 (c) All of the provisions of IC 6-2.5 relating to rights, duties,
14 liabilities, procedures, penalties, definitions, exemptions, and
15 administration shall be applicable to the imposition and administration
16 of the tax imposed by this section except to the extent such provisions
17 are in conflict or inconsistent with the specific provisions of this
18 chapter or the requirements of the county treasurer. Specifically and not
19 in limitation of the foregoing sentence, the terms "person" and "gross
20 income" shall have the same meaning in this section as they have in
21 IC 6-2.5. If the tax is paid to the department of state revenue, the
22 returns to be filed for the payment of the tax under this section may be
23 either a separate return or may be combined with the return filed for the
24 payment of the state gross retail tax as the department of state revenue
25 may, by rule or regulation, determine.
26 (d) If the tax is paid to the department of state revenue, the amounts
27 received from such tax shall be paid quarterly by the treasurer of state
28 to the county treasurer upon warrants issued by the auditor of state
29 comptroller.
30 (e) Except as provided in IC 6-9-29-1.7, the tax imposed under
31 subsection (a) does not apply to the renting or furnishing of rooms,
32 lodgings, or accommodations to a person for a period of thirty (30)
33 days or more.
34 SECTION 4. IC 6-9-3-4, AS AMENDED BY THE TECHNICAL
35 CORRECTIONS BILL OF THE 2024 GENERAL ASSEMBLY, IS
36 AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2024]:
37 Sec. 4. (a) In counties to which this chapter applies, there shall be
38 levied each year a tax on every person engaged in the business of
39 renting or furnishing, except as provided in IC 6-9-29-1.7, for periods
40 of less than thirty (30) days, any room or rooms or lodgings or
41 accommodations in any commercial hotel, motel, inn, tourist camp, or
42 tourist cabin. However, Except as provided in IC 6-9-29-1.7, this tax
2024 IN 1375—LS 6922/DI 129 5
1 does not apply to the renting or furnishing of rooms, lodgings, or
2 accommodations to a person for a period of thirty (30) days or more.
3 (b) The tax shall be at the rate of four percent (4%) on the gross
4 retail income derived from lodging income only and shall be in
5 addition to the state gross retail tax imposed on such persons by
6 IC 6-2.5. The tax rate may be increased to not more than six percent
7 (6%) by the adoption of substantially similar ordinances by the county
8 fiscal body of each of the counties to which this chapter applies.
9 (c) The county fiscal body may adopt an ordinance to require that
10 the tax shall be paid monthly to the county treasurer. If such an
11 ordinance is adopted, the tax shall be paid to the county treasurer not
12 more than twenty (20) days after the end of the month the tax is
13 collected. If such an ordinance is not adopted, the tax shall be imposed,
14 paid, and collected in exactly the same manner as the state gross retail
15 tax is imposed, paid, and collected pursuant to IC 6-2.5.
16 (d) All of the provisions of IC 6-2.5 relating to rights, duties,
17 liabilities, procedures, penalties, definitions, exemptions, and
18 administration shall be applicable to the imposition and administration
19 of the tax imposed by this section except to the extent such provisions
20 are in conflict or inconsistent with the specific provisions of this
21 chapter or the requirements of the county treasurer. Specifically, and
22 not in limitation of the foregoing sentence, the terms "person" and
23 "gross retail income" shall have the same meaning in this section as
24 they have in IC 6-2.5.
25 (e) If the tax is paid to the department of state revenue, the returns
26 to be filed for the payment of the tax under this section may be either
27 a separate return or may be combined with the return filed for the
28 payment of the state gross retail tax as the department of state revenue
29 may by rule determine.
30 (f) If the tax is paid to the department of state revenue, the amounts
31 received from such tax shall be paid monthly by the treasurer of state
32 to the county treasurer upon warrants issued by the auditor of state
33 comptroller.
34 SECTION 5. IC 6-9-4-6, AS AMENDED BY THE TECHNICAL
35 CORRECTIONS BILL OF THE 2024 GENERAL ASSEMBLY, IS
36 AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2024]:
37 Sec. 6. (a) The county council may levy a tax on every person engaged
38 in the business of renting or furnishing, except as provided in
39 IC 6-9-29-1.7, for periods of less than thirty (30) days, any room or
40 rooms, lodgings, or accommodations in any commercial hotel, motel,
41 inn, tourist cabin, university memorial union, or university residence
42 hall, except state camping facilities, located in the county. The tax shall
2024 IN 1375—LS 6922/DI 129 6
1 be imposed at the rate of at least three percent (3%) but not more than
2 five percent (5%) on the gross income derived from lodging income
3 only and shall be in addition to the state gross retail tax imposed on
4 those persons by IC 6-2.5. The tax does not apply to a retail transaction
5 in which a student rents lodging in a university memorial union or
6 residence hall while that student participates in a course of study for
7 which the student receives college credit from a state university located
8 in the county.
9 (b) The county fiscal body may adopt an ordinance to require that
10 the tax shall be paid monthly to the county treasurer. If such an
11 ordinance is adopted, the tax shall be paid to the county treasurer not
12 more than twenty (20) days after the end of the month the tax is
13 collected. If such an ordinance is not adopted, the tax shall be imposed,
14 paid, and collected in exactly the same manner as the state gross retail
15 tax is imposed, paid, and collected pursuant to IC 6-2.5.
16 (c) All of the provisions of IC 6-2.5 relating to rights, duties,
17 liabilities, procedures, penalties, definitions, exemptions, and
18 administration apply to the imposition and administration of the tax
19 imposed under this section, except to the extent those provisions are in
20 conflict or inconsistent with the specific provisions of this chapter or
21 the requirements of the county treasurer. Specifically and not in
22 limitation of the foregoing sentence, the terms "person" and "gross
23 income" shall have the same meaning in this section as they have in
24 IC 6-2.5, except that "person" shall not include state supported
25 educational institutions. If the tax is paid to the department of state
26 revenue, the returns to be filed for the payment of the tax under this
27 section may be either a separate return or may be combined with the
28 return filed for the payment of the state gross retail tax as the
29 department of state revenue may by rule determine.
30 (d) If the tax is paid to the department of state revenue, the amounts
31 received from the tax shall be paid quarterly by the treasurer of state to
32 the county treasurer upon warrants issued by the auditor of state
33 comptroller.
34 (e) Except as provided in IC 6-9-29-1.7, the tax imposed under
35 subsection (a) does not apply to the renting or furnishing of rooms,
36 lodgings, or accommodations to a person for a period of thirty (30)
37 days or more.
38 SECTION 6. IC 6-9-6-6, AS AMENDED BY THE TECHNICAL
39 CORRECTIONS BILL OF THE 2024 GENERAL ASSEMBLY, IS
40 AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2024]:
41 Sec. 6. (a) In any county to which this chapter applies, there is levied
42 a tax on every person engaged in the business of renting or furnishing,
2024 IN 1375—LS 6922/DI 129 7
1 except as provided in IC 6-9-29-1.7, for periods of less than thirty
2 (30) days, any room or rooms, lodgings or accommodations in any
3 commercial hotel, motel, boat motel, inn, tourist camp, or tourist cabin,
4 except state camping facilities, located in the county. The tax shall be
5 imposed at a rate of five percent (5%) on the gross income derived
6 from lodging income only and shall be in addition to the state gross
7 retail tax imposed on those persons by IC 6-2.5.
8 (b) The county fiscal body may adopt an ordinance to require that
9 the tax shall be paid monthly to the county treasurer. If such an
10 ordinance is adopted, the tax shall be paid to the county treasurer not
11 more than twenty (20) days after the end of the month the tax is
12 collected. If such an ordinance is not adopted, the tax shall be imposed,
13 paid, and collected in exactly the same manner as the state gross retail
14 tax is imposed, paid, and collected pursuant to IC 6-2.5.
15 (c) All of the provisions of IC 6-2.5 relating to rights, duties,
16 liabilities, procedures, penalties, definitions, exemptions, and
17 administration apply to the imposition and administration of the tax
18 imposed under this section, except to the extent those provisions are in
19 conflict or inconsistent with the specific provisions of this chapter or
20 the requirements of the county treasurer. Specifically, the terms
21 "person" and "gross income" have the same meaning in this section as
22 they have in IC 6-2.5. If the tax is paid to the department of state
23 revenue, the returns to be filed for the payment of the tax under this
24 section may be either a separate return or may be combined with the
25 return filed for the payment of the state gross retail tax as the
26 department of state revenue may, by rule, determine.
27 (d) If the tax is paid to the department of state revenue, all amounts
28 received by the state department of revenue from the tax during a
29 month shall be paid to the county treasurer on or before the last day of
30 the next succeeding month. All amounts received from the tax shall be
31 paid by the treasurer of state to the county treasurer upon warrants
32 issued by the auditor of state comptroller.
33 (e) Except as provided in IC 6-9-29-1.7, the tax imposed under
34 subsection (a) does not apply to the renting or furnishing of rooms,
35 lodgings, or accommodations to a person for a period of thirty (30)
36 days or more.
37 SECTION 7. IC 6-9-7-6, AS AMENDED BY THE TECHNICAL
38 CORRECTIONS BILL OF THE 2024 GENERAL ASSEMBLY, IS
39 AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2024]:
40 Sec. 6. (a) The county council may levy a tax on every person engaged
41 in the business of renting or furnishing, except as provided in
42 IC 6-9-29-1.7, for periods of less than thirty (30) days, any room or
2024 IN 1375—LS 6922/DI 129 8
1 rooms, lodgings, or accommodations in any commercial hotel, motel,
2 inn, university memorial union, university residence hall, tourist camp,
3 or tourist cabin located in a county described in section 1 of this
4 chapter. The county treasurer shall allocate and distribute the tax
5 revenues as provided in sections 7 and 9 of this chapter.
6 (b) The tax may not exceed the rate of six percent (6%) on the gross
7 retail income derived from lodging income only and shall be in
8 addition to the state gross retail tax imposed under IC 6-2.5.
9 (c) The tax does not apply to gross retail income received in a
10 transaction in which:
11 (1) a student rents lodgings in a university residence hall while
12 that student participates in a course of study for which the student
13 receives college credit from a state university located in the
14 county; or
15 (2) except as provided in IC 6-9-29-1.7, a person rents a room,
16 lodging, or accommodations for a period of thirty (30) days or
17 more.
18 (d) The county fiscal body may adopt an ordinance to require that
19 the tax shall be paid monthly to the county treasurer. If such an
20 ordinance is adopted, the tax shall be paid to the county treasurer not
21 more than twenty (20) days after the end of the month the tax is
22 collected. If such an ordinance is not adopted, the tax shall be imposed,
23 paid, and collected in exactly the same manner as the state gross retail
24 tax is imposed, paid, and collected under IC 6-2.5.
25 (e) All of the provisions of IC 6-2.5 relating to rights, duties,
26 liabilities, procedures, penalties, definitions, exemptions, and
27 administration shall be applicable to the imposition and administration
28 of the tax imposed by this section, except to the extent those provisions
29 are in conflict or inconsistent with the specific provisions of this
30 chapter or the requirements of the county treasurer. If the tax is paid to
31 the department of state revenue, the return to be filed for the payment
32 of the tax under this section may be either a separate return or may be
33 combined with the return filed for the payment of the state gross retail
34 tax as the department of state revenue may, by rule, determine.
35 (f) If the tax is paid to the department of state revenue, the amounts
36 received from the tax imposed under this section shall be paid quarterly
37 by the treasurer of state to the county treasurer upon warrants issued by
38 the auditor of state comptroller.
39 SECTION 8. IC 6-9-8-2, AS AMENDED BY THE TECHNICAL
40 CORRECTIONS BILL OF THE 2024 GENERAL ASSEMBLY, IS
41 AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2024]:
42 Sec. 2. (a) Each year a tax shall be levied on every person engaged in
2024 IN 1375—LS 6922/DI 129 9
1 the business of renting or furnishing, except as provided in
2 IC 6-9-29-1.7, for periods of less than thirty (30) days, any lodgings in
3 any hotel, motel, inn, tourist camp, tourist cabin, or any other place in
4 which lodgings are regularly furnished for a consideration.
5 (b) This tax shall be in addition to the state gross retail tax and use
6 tax imposed on such persons by IC 6-2.5. The county fiscal body may
7 adopt an ordinance to require that the tax shall be paid monthly to the
8 county treasurer. If such an ordinance is adopted, the tax shall be paid
9 to the county treasurer not more than twenty (20) days after the end of
10 the month the tax is collected. If such an ordinance is not adopted, the
11 tax shall be imposed, paid, and collected in exactly the same manner
12 as the state gross retail tax is imposed, paid, and collected under
13 IC 6-2.5.
14 (c) All of the provisions of IC 6-2.5 relating to rights, duties,
15 liabilities, procedures, penalties, definitions, exemptions, and
16 administration shall be applicable to the imposition and administration
17 of the tax imposed by this section except to the extent such provisions
18 are in conflict or inconsistent with the specific provisions of this
19 chapter or the requirements of the county treasurer. Specifically, and
20 not in limitation of the foregoing sentence, the terms "person" and
21 "gross income" shall have the same meaning in this section as they
22 have in IC 6-2.5.
23 (d) If the tax is paid to the department of state revenue, the returns
24 to be filed for the payment of the tax under this section may be either
25 a separate return or may be combined with the return filed for the
26 payment of the state gross retail tax as the department of state revenue
27 may determine by rule.
28 (e) If the tax is paid to the department of state revenue, the amounts
29 received from this tax shall be paid monthly by the treasurer of state to
30 the treasurer of the capital improvement board of managers of the
31 county upon warrants issued by the auditor of state comptroller.
32 SECTION 9. IC 6-9-8-4 IS AMENDED TO READ AS FOLLOWS
33 [EFFECTIVE JULY 1, 2024]: Sec. 4. Except as provided in
34 IC 6-9-29-1.7, the tax imposed by section 2 of this chapter does not
35 apply to the renting or furnishing of lodgings to a person for a period
36 of thirty (30) days or more.
37 SECTION 10. IC 6-9-9-2, AS AMENDED BY THE TECHNICAL
38 CORRECTIONS BILL OF THE 2024 GENERAL ASSEMBLY, IS
39 AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2024]:
40 Sec. 2. (a) Each year a tax shall be levied on every person engaged in
41 the business of renting or furnishing, except as provided in
42 IC 6-9-29-1.7, for periods of less than thirty (30) days, any lodgings in
2024 IN 1375—LS 6922/DI 129 10
1 any hotel, motel, inn, tourist camp, tourist cabin, or any other place in
2 which lodgings are regularly furnished for a consideration.
3 (b) This tax shall be in addition to the state gross retail tax and use
4 tax imposed on such persons by IC 6-2.5.
5 (c) The county fiscal body may adopt an ordinance to require that
6 the tax shall be paid monthly to the county treasurer. If such an
7 ordinance is adopted, the tax shall be paid to the county treasurer not
8 more than twenty (20) days after the end of the month the tax is
9 collected. If such an ordinance is not adopted, the tax shall be imposed,
10 paid, and collected in exactly the same manner as the state gross retail
11 tax is imposed, paid, and collected under IC 6-2.5.
12 (d) All of the provisions of IC 6-2.5 relating to rights, duties,
13 liabilities, procedures, penalties, definitions, exemptions, and
14 administration shall be applicable to the imposition and administration
15 of the tax imposed by this section except to the extent such provisions
16 are in conflict or inconsistent with the specific provisions of this
17 chapter. Specifically and not in limitation of the foregoing sentence, the
18 terms "person" and "gross income" shall have the same meaning in this
19 section as they have in IC 6-2.5.
20 (e) If the tax is paid to the department of state revenue, the returns
21 to be filed for the payment of the tax under this section may be either
22 a separate return or may be combined with the return filed for the
23 payment of the state gross retail tax as the department of state revenue
24 may determine by rule.
25 (f) If the tax is paid to the department of state revenue, the amounts
26 received from such tax shall be paid monthly by the treasurer of state
27 to the treasurer of the capital improvement board of managers of the
28 county upon warrants issued by the auditor of state comptroller.
29 SECTION 11. IC 6-9-9-4 IS AMENDED TO READ AS FOLLOWS
30 [EFFECTIVE JULY 1, 2024]: Sec. 4. Except as provided in
31 IC 6-9-29-1.7, the tax imposed by section 2 of this chapter does not
32 apply to the renting or furnishing of lodgings to a person for a period
33 of thirty (30) days or more.
34 SECTION 12. IC 6-9-10-6, AS AMENDED BY THE TECHNICAL
35 CORRECTIONS BILL OF THE 2024 GENERAL ASSEMBLY, IS
36 AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2024]:
37 Sec. 6. (a) There is imposed a tax on every person engaged in the
38 business of renting or furnishing, except as provided in IC 6-9-29-1.7,
39 for periods of less than thirty (30) days, any room or rooms, lodging, or
40 accommodations in any hotel, motel, inn, university residence hall,
41 tourist camp, or tourist cabin located in the county. However, the tax
42 is not imposed on:
2024 IN 1375—LS 6922/DI 129 11
1 (1) except as provided in IC 6-9-29-1.7, the renting or furnishing
2 of rooms, lodgings, or accommodations to a person for a period
3 of thirty (30) days or more; or on
4 (2) the renting or furnishing of any room, lodging, or
5 accommodations in a university or college residence hall to a
6 student participating in a course of study for which the student
7 receives college credit from a college or university located in the
8 county.
9 (b) The tax shall be imposed at the rate of three percent (3%) on the
10 gross income derived from lodging income only. Except as provided in
11 subsection (g), the fiscal body of the county may increase the tax rate
12 up to a maximum rate of five percent (5%). The tax is in addition to the
13 state gross retail tax imposed on such persons by IC 6-2.5.
14 (c) The county fiscal body may adopt an ordinance to require that
15 the tax shall be paid monthly to the county treasurer. If such an
16 ordinance is adopted, the tax shall be paid to the county treasurer not
17 more than twenty (20) days after the end of the month the tax is
18 collected. If such an ordinance is not adopted, the tax shall be imposed,
19 paid, and collected in exactly the same manner as the state gross retail
20 tax is imposed, paid, and collected pursuant to IC 6-2.5.
21 (d) All of the provisions of IC 6-2.5 relating to rights, duties,
22 liabilities, procedures, penalties, definitions, exemptions, and
23 administration shall be applicable to the imposition and administration
24 of the tax imposed by this section except to the extent such provisions
25 are in conflict or inconsistent with the specific provisions of this
26 chapter or the requirements of the county treasurer. Specifically, and
27 not in limitation of the foregoing sentence, the terms "person" and
28 "gross income" have the same meaning in this section as they have in
29 IC 6-2.5, except that "person" does not include state supported
30 educational institutions.
31 (e) If the tax is paid to the department of state revenue, the returns
32 to be filed for the payment of the tax under this section may be either
33 a separate return or may be combined with the return filed for the
34 payment of the state gross retail tax, as the department of state revenue
35 may by rule determine.
36 (f) If the tax is paid to the department of state revenue, the amounts
37 received from such tax shall be paid quarterly by the treasurer of state
38 to the county treasurer upon warrants issued by the auditor of state
39 comptroller.
40 (g) In addition to the rates authorized in subsection (b), the county
41 fiscal body may adopt an ordinance to increase the tax by an additional
42 rate of one percent (1%) on the gross income derived from lodging
2024 IN 1375—LS 6922/DI 129 12
1 income, up to a maximum rate of six percent (6%), only to provide
2 funds for the purposes described in section 5(b)(6) of this chapter.
3 (h) A tax rate imposed under subsection (g) may not be imposed for
4 a time greater than is necessary to:
5 (1) pay the costs of financing facilities; or
6 (2) assist a person with whom the board has contracted to finance
7 facilities;
8 described in section 5(b)(6) of this chapter.
9 (i) The county fiscal body may not take action to rescind the
10 additional tax imposed under subsection (g) if:
11 (1) the principal of or interest on any bonds;
12 (2) the lease rentals due under any leases; or
13 (3) any other obligation;
14 remains unpaid.
15 SECTION 13. IC 6-9-10.5-6, AS AMENDED BY THE
16 TECHNICAL CORRECTIONS BILL OF THE 2024 GENERAL
17 ASSEMBLY, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
18 JULY 1, 2024]: Sec. 6. (a) The fiscal body of a county may levy a tax
19 on every person engaged in the business of renting or furnishing,
20 except as provided in IC 6-9-29-1.7, for periods of less than thirty
21 (30) days, any room or rooms, lodgings, or accommodations in any:
22 (1) hotel;
23 (2) motel;
24 (3) inn;
25 (4) tourist cabin;
26 (5) campground space; or
27 (6) resort;
28 in White County in which lodging is regularly furnished for
29 consideration.
30 (b) The tax may not exceed the rate of five percent (5%) on the
31 gross retail income derived from lodging income only and is in addition
32 to the state gross retail tax imposed under IC 6-2.5.
33 (c) The county fiscal body may adopt an ordinance to require that
34 the tax shall be paid monthly to the county treasurer. If such an
35 ordinance is adopted, the tax shall be paid to the county treasurer not
36 more than twenty (20) days after the end of the month the tax is
37 collected. If such an ordinance is not adopted, the tax shall be imposed,
38 paid, and collected in exactly the same manner as the state gross retail
39 tax is imposed, paid, and collected under IC 6-2.5.
40 (d) All of the provisions of IC 6-2.5 relating to rights, duties,
41 liabilities, procedures, penalties, definitions, exemptions, and
42 administration are applicable to the imposition and administration of
2024 IN 1375—LS 6922/DI 129 13
1 the tax imposed under this section except to the extent those provisions
2 are in conflict or inconsistent with the specific provisions of this
3 chapter or the requirements of the county treasurer. If the tax is paid to
4 the department of state revenue, the return to be filed for the payment
5 of the tax under this section may be either a separate return or may be
6 combined with the return filed for the payment of the state gross retail
7 tax as the department of state revenue may, by rule, determine.
8 (e) If the tax is paid to the department of state revenue, the taxes the
9 department of state revenue receives under this section during a month
10 shall be paid, by the end of the next succeeding month, to the county
11 treasurer upon warrants issued by the auditor of state comptroller.
12 SECTION 14. IC 6-9-11-6, AS AMENDED BY THE TECHNICAL
13 CORRECTIONS BILL OF THE 2024 GENERAL ASSEMBLY, IS
14 AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2024]:
15 Sec. 6. (a) The county council may levy a tax on every person engaged
16 in the business of renting or furnishing, except as provided in
17 IC 6-9-29-1.7, for periods of less than thirty (30) days, any room or
18 rooms, lodgings, or accommodations in any commercial hotel, motel,
19 inn, tourist camp, tourist cabin, university memorial union, or
20 university residence hall, except state camping facilities, located in the
21 county. The county council may impose the tax at a rate not to exceed
22 eight percent (8%) on the gross income derived from lodging income
23 only. The tax is in addition to the state gross retail tax imposed on those
24 persons by IC 6-2.5. The tax does not apply to a retail transaction in
25 which a student rents lodging in a university memorial union or
26 residence hall while that student participates in a course of study for
27 which the student receives college credit from a state university located
28 in the county.
29 (b) The county fiscal body may adopt an ordinance to require that
30 the tax shall be paid monthly to the county treasurer. If such an
31 ordinance is adopted, the tax shall be paid to the county treasurer not
32 more than twenty (20) days after the end of the month the tax is
33 collected. If such an ordinance is not adopted, the tax shall be imposed,
34 paid, and collected in exactly the same manner as the state gross retail
35 tax is imposed, paid, and collected pursuant to IC 6-2.5.
36 (c) All of the provisions of IC 6-2.5 relating to rights, duties,
37 liabilities, procedures, penalties, definitions, exemptions, and
38 administration apply to the imposition and administration of the tax
39 imposed under this section, except to the extent those provisions are in
40 conflict or inconsistent with the specific provisions of this chapter or
41 the requirements of the county treasurer. Specifically and not in
42 limitation of the foregoing sentence, the terms "person" and "gross
2024 IN 1375—LS 6922/DI 129 14
1 income" shall have the same meaning in this section as they have in
2 IC 6-2.5, except that "person" shall not include supported educational
3 institutions. If the tax is paid to the department of state revenue, the
4 returns to be filed for the payment of the tax under this section may be
5 either a separate return or may be combined with the return filed for the
6 payment of the state gross retail tax as the department of state revenue
7 may by rule determine.
8 (d) If the tax is paid to the department of state revenue, the amounts
9 received from the tax shall be paid quarterly by the treasurer of state to
10 the county treasurer upon warrants issued by the auditor of state
11 comptroller.
12 (e) Except as provided in IC 6-9-29-1.7, the tax imposed under
13 subsection (a) does not apply to the renting or furnishing of rooms,
14 lodgings, or accommodations to a person for a period of thirty (30)
15 days or more.
16 SECTION 15. IC 6-9-14-6, AS AMENDED BY THE TECHNICAL
17 CORRECTIONS BILL OF THE 2024 GENERAL ASSEMBLY, IS
18 AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2024]:
19 Sec. 6. (a) The county council may levy a tax on every person engaged
20 in the business of renting or furnishing, except as provided in
21 IC 6-9-29-1.7, for periods of less than thirty (30) days, any room or
22 rooms, lodgings or accommodations in any hotel, motel, inn,
23 conference center, retreat center, or tourist cabin located in the county.
24 However, the county council may not levy the tax on a person for
25 engaging in the business of providing campsites within a state or
26 federal park or forest. The tax may be imposed at any rate up to and
27 including five percent (5%). The tax shall be imposed on the gross
28 retail income derived from lodging income only and shall be in
29 addition to the state gross retail tax imposed on those persons by
30 IC 6-2.5.
31 (b) The county fiscal body may adopt an ordinance to require that
32 the tax shall be paid monthly to the county treasurer. If such an
33 ordinance is adopted, the tax shall be paid to the county treasurer not
34 more than twenty (20) days after the end of the month the tax is
35 collected. If such an ordinance is not adopted, the tax shall be imposed,
36 paid and collected in exactly the same manner as the state gross retail
37 tax is imposed, paid, and collected pursuant to IC 6-2.5.
38 (c) All of the provisions of IC 6-2.5 relating to rights, duties,
39 liabilities, procedures, penalties, definitions, exemptions, and
40 administration apply to the imposition and administration of the tax
41 imposed under this section, except to the extent those provisions are in
42 conflict or inconsistent with the specific provisions of this chapter or
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1 the requirements of the county treasurer. Specifically and not in
2 limitation of the foregoing sentence, the terms "person" and "gross
3 retail income" shall have the same meaning in this section as they have
4 in IC 6-2.5. If the tax is paid to the department of state revenue, the
5 returns to be filed for the payment of the tax under this section may be
6 either a separate return or may be combined with the return filed for the
7 payment of the state gross retail tax as the department of state revenue
8 may, by rule or regulation, determine.
9 (d) If the tax is paid to the department of state revenue, the amounts
10 received from the tax shall be paid quarterly by the treasurer of state to
11 the county treasurer upon warrants issued by the auditor of state
12 comptroller.
13 (e) Except as provided in IC 6-9-29-1.7, the tax imposed under
14 subsection (a) does not apply to the renting or furnishing of rooms,
15 lodgings, or accommodations to a person for a period of thirty (30)
16 days or more.
17 SECTION 16. IC 6-9-15-6, AS AMENDED BY THE TECHNICAL
18 CORRECTIONS BILL OF THE 2024 GENERAL ASSEMBLY, IS
19 AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2024]:
20 Sec. 6. (a) The county council may impose a tax on every person
21 engaged in the business of renting or furnishing, except as provided
22 in IC 6-9-29-1.7, for periods of less than thirty (30) days, any room or
23 rooms, lodging, or accommodations in any hotel, motel, inn, tourist
24 camp, or tourist cabin located in the county. However, the tax may not
25 be imposed on the renting or furnishing of:
26 (1) campsites at a state or federal park or forest;
27 (2) except as provided in IC 6-9-29-1.7, rooms, lodgings, or
28 accommodations to a person for a period of thirty (30) days or
29 more; or
30 (3) any room, lodging, or accommodations in a university or
31 college residence hall to a student participating in a course of
32 study for which the student receives college credit from a college
33 or university located in the county.
34 (b) The tax shall be imposed at the rate of four percent (4%) on the
35 gross income derived from lodging income only. The county council
36 may increase the tax rate to five percent (5%). The tax is in addition to
37 the state gross retail tax imposed on such persons by IC 6-2.5.
38 (c) The county fiscal body may adopt an ordinance to require that
39 the tax shall be paid monthly to the county treasurer. If such an
40 ordinance is adopted, the tax shall be paid to the county treasurer not
41 more than twenty (20) days after the end of the month the tax is
42 collected. If such an ordinance is not adopted, the tax shall be imposed,
2024 IN 1375—LS 6922/DI 129 16
1 paid, and collected in exactly the same manner as the state gross retail
2 tax is imposed, paid, and collected pursuant to IC 6-2.5.
3 (d) All of the provisions of IC 6-2.5 relating to rights, duties,
4 liabilities, procedures, penalties, definitions, exemptions, and
5 administration shall be applicable to the imposition and administration
6 of the tax imposed by this section except to the extent such provisions
7 are in conflict or inconsistent with the specific provisions of this
8 chapter or the requirements of the county treasurer. Specifically and not
9 in limitation of the foregoing sentence, the terms "person" and "gross
10 retail income" have the same meaning in this section as they have in
11 IC 6-2.5, except that "person" does not include state supported
12 educational institutions.
13 (e) If the tax is paid to the department of state revenue, the returns
14 to be filed for the payment of the tax under this section may be either
15 a separate return or may be combined with the return filed for the
16 payment of the state gross retail tax, as the department of state revenue
17 may by rule determine.
18 (f) If the tax is paid to the department of state revenue, the amounts
19 received from such tax shall be paid quarterly by the treasurer of state
20 to the county treasurer upon warrants issued by the auditor of state
21 comptroller.
22 SECTION 17. IC 6-9-17-3, AS AMENDED BY P.L.175-2018,
23 SECTION 16, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
24 JULY 1, 2024]: Sec. 3. (a) The county fiscal body may pass an
25 ordinance to levy a tax on every person engaged in the business of
26 renting or furnishing, except as provided in IC 6-9-29-1.7, for periods
27 of less than thirty (30) days, any rooms, lodgings, or accommodations
28 in any:
29 (1) hotel;
30 (2) motel;
31 (3) boat motel;
32 (4) inn;
33 (5) college or university memorial union;
34 (6) college or university residence hall or dormitory; or
35 (7) tourist cabin;
36 in the county.
37 (b) The tax does not apply to gross income received in a transaction
38 in which:
39 (1) a person rents a campsite at a state or federal park or forest;
40 (2) a student rents lodgings in a college or university residence
41 hall while that student participates in a course of study for which
42 the student receives college credit from a college or university
2024 IN 1375—LS 6922/DI 129 17
1 located in the county; or
2 (3) except as provided in IC 6-9-29-1.7, a person rents a room,
3 lodging, or accommodations for a period of thirty (30) days or
4 more.
5 (c) The tax shall be levied at the rate of five percent (5%) on the
6 gross retail income derived from lodging income only and is in addition
7 to the state gross retail tax imposed under IC 6-2.5.
8 (d) The tax shall be paid monthly to the county treasurer not more
9 than ten (10) days after the end of the month in which the tax is
10 collected. The provisions of IC 6-2.5 relating to rights, duties,
11 liabilities, procedures, penalties, exemptions, and definitions apply to
12 the imposition of the tax imposed by this section. The county treasurer
13 is responsible for administration of the tax. All provisions of IC 6-8.1
14 apply to the county treasurer with respect to the tax imposed by this
15 section in the same manner that they apply to the department of state
16 revenue with respect to listed taxes under IC 6-8.1-1-1.
17 SECTION 18. IC 6-9-18-3, AS AMENDED BY THE TECHNICAL
18 CORRECTIONS BILL OF THE 2024 GENERAL ASSEMBLY, IS
19 AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2024]:
20 Sec. 3. (a) The fiscal body of a county may levy a tax on every person
21 engaged in the business of renting or furnishing, except as provided
22 in IC 6-9-29-1.7, for periods of less than thirty (30) days, any room or
23 rooms, lodgings, or accommodations in any:
24 (1) hotel;
25 (2) motel;
26 (3) boat motel;
27 (4) inn;
28 (5) college or university memorial union;
29 (6) college or university residence hall or dormitory; or
30 (7) tourist cabin;
31 located in the county.
32 (b) The tax does not apply to gross income received in a transaction
33 in which:
34 (1) a student rents lodgings in a college or university residence
35 hall while that student participates in a course of study for which
36 the student receives college credit from a college or university
37 located in the county; or
38 (2) except as provided in IC 6-9-29-1.7, a person rents a room,
39 lodging, or accommodations for a period of thirty (30) days or
40 more.
41 (c) The tax may not exceed:
42 (1) the rate of five percent (5%) in a county other than a county
2024 IN 1375—LS 6922/DI 129 18
1 subject to subdivision (2), (3), or (4);
2 (2) after June 30, 2019, the rate of eight percent (8%) in Howard
3 County;
4 (3) after June 30, 2021, the rate of nine percent (9%) in Daviess
5 County; or
6 (4) after June 30, 2023, the rate of eight percent (8%) in Parke
7 County.
8 The tax is imposed on the gross retail income derived from lodging
9 income only and is in addition to the state gross retail tax imposed
10 under IC 6-2.5.
11 (d) The county fiscal body may adopt an ordinance to require that
12 the tax shall be paid monthly to the county treasurer. If such an
13 ordinance is adopted, the tax shall be paid to the county treasurer not
14 more than twenty (20) days after the end of the month the tax is
15 collected. If such an ordinance is not adopted, the tax shall be imposed,
16 paid, and collected in exactly the same manner as the state gross retail
17 tax is imposed, paid, and collected under IC 6-2.5.
18 (e) All of the provisions of IC 6-2.5 relating to rights, duties,
19 liabilities, procedures, penalties, definitions, exemptions, and
20 administration are applicable to the imposition and administration of
21 the tax imposed under this section except to the extent those provisions
22 are in conflict or inconsistent with the specific provisions of this
23 chapter or the requirements of the county treasurer. If the tax is paid to
24 the department of state revenue, the return to be filed for the payment
25 of the tax under this section may be either a separate return or may be
26 combined with the return filed for the payment of the state gross retail
27 tax as the department of state revenue may, by rule, determine.
28 (f) If the tax is paid to the department of state revenue, the amounts
29 received from the tax imposed under this section shall be paid monthly
30 by the treasurer of state to the county treasurer upon warrants issued by
31 the auditor of state comptroller.
32 SECTION 19. IC 6-9-19-3, AS AMENDED BY THE TECHNICAL
33 CORRECTIONS BILL OF THE 2024 GENERAL ASSEMBLY, IS
34 AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2024]:
35 Sec. 3. (a) The fiscal body of a county may levy a tax on every person
36 engaged in the business of renting or furnishing, except as provided
37 in IC 6-9-29-1.7, for periods of less than thirty (30) days, any room or
38 rooms, lodgings, or accommodations in any:
39 (1) hotel;
40 (2) motel;
41 (3) inn; or
42 (4) tourist cabin;
2024 IN 1375—LS 6922/DI 129 19
1 that has thirty (30) or more rooms for rent and is located in the county.
2 (b) The tax does not apply to gross income received in a transaction
3 in which:
4 (1) a student rents lodgings in a college or university residence
5 hall while that student participates in a course of study for which
6 the student receives college credit from a college or university
7 located in the county; or
8 (2) except as provided in IC 6-9-29-1.7, a person rents a room,
9 lodging, or accommodations for a period of thirty (30) days or
10 more.
11 (c) The tax may not exceed the rate of five percent (5%) on the gross
12 retail income derived from lodging income only and is in addition to
13 the state gross retail tax imposed under IC 6-2.5.
14 (d) The county fiscal body may adopt an ordinance to require that
15 the tax shall be paid monthly to the county treasurer. If such an
16 ordinance is adopted, the tax shall be paid to the county treasurer not
17 more than twenty (20) days after the end of the month the tax is
18 collected. If such an ordinance is not adopted, the tax shall be imposed,
19 paid, and collected in exactly the same manner as the state gross retail
20 tax is imposed, paid, and collected under IC 6-2.5.
21 (e) All of the provisions of IC 6-2.5 relating to rights, duties,
22 liabilities, procedures, penalties, definitions, exemptions, and
23 administration are applicable to the imposition and administration of
24 the tax imposed under this section except to the extent those provisions
25 are in conflict or inconsistent with the specific provisions of this
26 chapter or the requirements of the county treasurer. If the tax is paid to
27 the department of state revenue, the return to be filed for the payment
28 of the tax under this section may be either a separate return or may be
29 combined with the return filed for the payment of the state gross retail
30 tax as the department of state revenue may, by rule, determine.
31 (f) If the tax is paid to the department of state revenue, the taxes the
32 department of state revenue receives under this section during a month
33 shall be paid, by the end of the next succeeding month, to the county
34 treasurer upon warrants issued by the auditor of state comptroller.
35 SECTION 20. IC 6-9-29-1.2, AS ADDED BY P.L.108-2019,
36 SECTION 140, IS AMENDED TO READ AS FOLLOWS
37 [EFFECTIVE JULY 1, 2024]: Sec. 1.2. (a) Except as provided in
38 subsection (b) and section 1.7 of this chapter, an innkeeper's tax
39 imposed under this article applies, in addition to any other place
40 explicitly specified in a statute under this article, to rooms, lodgings, or
41 other accommodations in a house, condominium, or apartment that are
42 furnished for consideration for less than thirty (30) days.
2024 IN 1375—LS 6922/DI 129 20
1 (b) The exemption provided by IC 6-2.5-5-53(a) from the state gross
2 retail tax also applies to innkeeper's taxes imposed under subsection
3 (a).
4 (c) This subsection is intended as notice to an owner in subsection
5 (a). The state gross retail tax imposed under IC 6-2.5-4-4 may also
6 apply to transactions described in subsection (a) in which an owner is
7 required to collect and remit innkeeper's taxes under an applicable
8 innkeeper's tax statute in this article.
9 SECTION 21. IC 6-9-29-1.7 IS ADDED TO THE INDIANA CODE
10 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
11 1, 2024]: Sec. 1.7. (a) A county fiscal body may adopt an ordinance
12 to extend the duration for which an innkeeper's tax is imposed on
13 a person engaged in the business of renting or furnishing any
14 rooms, lodging, or accommodations, including a marketplace
15 facilitator under section 6 of this chapter, for a period of more than
16 thirty (30) days but not more than one (1) year.
17 (b) If the county fiscal body adopts an ordinance to extend the
18 duration for which an innkeeper's tax is imposed under subsection
19 (a), the county fiscal body shall:
20 (1) specify the effective date of the ordinance to provide that
21 the ordinance takes effect:
22 (A) at least thirty (30) days after the adoption of the
23 ordinance; and
24 (B) on the first day of a month; and
25 (2) immediately send a certified copy of the ordinance to the
26 commissioner of the department of state revenue.
27 The extension of the duration for which an innkeeper's tax may be
28 imposed in an ordinance adopted under this section continues in
29 effect unless the extension is rescinded.
30 (c) If the county fiscal body does not immediately send a
31 certified copy of the ordinance to the commissioner of the
32 department of state revenue as required under subsection (b), the
33 department of state revenue shall treat an extension of the duration
34 under this section for which an innkeeper's tax is imposed as
35 having been adopted on the later of:
36 (1) the first day of the month that is not less than thirty (30)
37 days after the ordinance is sent to the department of state
38 revenue; or
39 (2) on the effective date specified in the ordinance.
40 The department of state revenue shall collect the tax imposed on
41 the days subject to an ordinance adopted under this section unless
42 the extension exceeds the maximum period allowable under this
2024 IN 1375—LS 6922/DI 129 21
1 section.
2 (d) If an ordinance does not specify an effective date, the
3 ordinance shall be considered effective on the earliest date
4 allowable under this section.
5 (e) A county fiscal body may renew an ordinance that was
6 previously adopted under this section for a period allowed by
7 subsection (a). The renewal of a previously adopted ordinance
8 must comply with this section in the same manner as the previously
9 adopted ordinance.
10 SECTION 22. IC 6-9-32-3, AS AMENDED BY THE TECHNICAL
11 CORRECTIONS BILL OF THE 2024 GENERAL ASSEMBLY, IS
12 AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2024]:
13 Sec. 3. (a) The fiscal body of a county may levy a tax on every person
14 engaged in the business of renting or furnishing, except as provided
15 in IC 6-9-29-1.7, for periods of less than thirty (30) days, any room or
16 rooms, lodgings, or accommodations in any:
17 (1) hotel;
18 (2) motel;
19 (3) boat motel;
20 (4) inn; or
21 (5) tourist cabin;
22 located in the county.
23 (b) Except as provided in IC 6-9-29-1.7, the tax does not apply to
24 gross income received in a transaction in which a person rents a room,
25 lodging, or accommodations for a period of thirty (30) days or more.
26 (c) The tax may not exceed the rate of five percent (5%) on the gross
27 retail income derived from lodging income only and is in addition to
28 the state gross retail tax imposed under IC 6-2.5.
29 (d) The county fiscal body may adopt an ordinance to require that
30 the tax shall be paid monthly to the county treasurer. If such an
31 ordinance is adopted, the tax shall be paid to the county treasurer not
32 more than twenty (20) days after the end of the month the tax is
33 collected. If such an ordinance is not adopted, the tax shall be imposed,
34 paid, and collected in exactly the same manner as the state gross retail
35 tax is imposed, paid, and collected under IC 6-2.5.
36 (e) All of the provisions of IC 6-2.5 relating to rights, duties,
37 liabilities, procedures, penalties, definitions, exemptions, and
38 administration are applicable to the imposition and administration of
39 the tax imposed under this section except to the extent those provisions
40 are in conflict or inconsistent with the specific provisions of this
41 chapter or the requirements of the county treasurer. If the tax is paid to
42 the department of state revenue, the return to be filed for the payment
2024 IN 1375—LS 6922/DI 129 22
1 of the tax under this section may be either a separate return or may be
2 combined with the return filed for the payment of the state gross retail
3 tax as the department of state revenue may, by rule, determine.
4 (f) If the tax is paid to the department of state revenue, the amounts
5 received from the tax imposed under this section shall be paid monthly
6 by the treasurer of state to the county treasurer upon warrants issued by
7 the auditor of state comptroller.
8 SECTION 23. IC 6-9-37-3, AS AMENDED BY THE TECHNICAL
9 CORRECTIONS BILL OF THE 2024 GENERAL ASSEMBLY, IS
10 AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2024]:
11 Sec. 3. (a) The fiscal body of a county may levy a tax on every person
12 engaged in the business of renting or furnishing, except as provided
13 in IC 6-9-29-1.7, for periods of less than thirty (30) days, any room or
14 rooms, lodgings, or accommodations in any:
15 (1) hotel;
16 (2) motel;
17 (3) boat motel;
18 (4) inn;
19 (5) college or university memorial union;
20 (6) college or university residence hall or dormitory; or
21 (7) tourist cabin;
22 located in the county.
23 (b) The tax does not apply to gross income received in a transaction
24 in which:
25 (1) a student rents lodgings in a college or university residence
26 hall while that student participates in a course of study for which
27 the student receives college credit from a college or university
28 located in the county; or
29 (2) except as provided in IC 6-9-29-1.7, a person rents a room,
30 lodging, or accommodations for a period of thirty (30) days or
31 more.
32 (c) The tax may not exceed the rate of eight percent (8%) on the
33 gross retail income derived from lodging income only and is in addition
34 to the state gross retail tax imposed under IC 6-2.5.
35 (d) The county fiscal body may adopt an ordinance to require that
36 the tax shall be paid monthly to the county treasurer. If such an
37 ordinance is adopted, the tax shall be paid to the county treasurer not
38 more than twenty (20) days after the end of the month the tax is
39 collected. If such an ordinance is not adopted, the tax shall be imposed,
40 paid, and collected in exactly the same manner as the state gross retail
41 tax is imposed, paid, and collected under IC 6-2.5.
42 (e) All of the provisions of IC 6-2.5 relating to rights, duties,
2024 IN 1375—LS 6922/DI 129 23
1 liabilities, procedures, penalties, definitions, exemptions, and
2 administration are applicable to the imposition and administration of
3 the tax imposed under this section except to the extent those provisions
4 are in conflict or inconsistent with the specific provisions of this
5 chapter or the requirements of the county treasurer. If the tax is paid to
6 the department of state revenue, the return to be filed for the payment
7 of the tax under this section may be either a separate return or may be
8 combined with the return filed for the payment of the state gross retail
9 tax as the department of state revenue may, by rule, determine.
10 (f) If the tax is paid to the department of state revenue, the amounts
11 received from the tax imposed under this section shall be paid monthly
12 by the treasurer of state to the county treasurer upon warrants issued by
13 the auditor of state comptroller.
14 SECTION 24. IC 6-9-45.6-4, AS ADDED BY P.L.255-2015,
15 SECTION 62, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
16 JULY 1, 2024]: Sec. 4. (a) A supplemental innkeeper's tax is levied on
17 every person or entity engaged in the business of renting or furnishing,
18 except as provided in IC 6-9-29-1.7, for periods of less than thirty
19 (30) days, any room or rooms, lodgings, or accommodations in any
20 historic hotel.
21 (b) The tax is imposed at the rate of two percent (2%) on the gross
22 retail income derived after June 30, 2015, from lodging income only
23 and is in addition to the state gross retail tax imposed under IC 6-2.5.
24 The tax shall be imposed, paid, and collected in exactly the same
25 manner as the state gross retail tax is imposed, paid, and collected
26 under IC 6-2.5.
27 (c) All the provisions of IC 6-2.5 relating to rights, duties, liabilities,
28 procedures, penalties, definitions, exemptions, and administration are
29 applicable to the imposition and administration of the tax imposed
30 under this section except to the extent those provisions are in conflict
31 or inconsistent with the specific provisions of this chapter. The return
32 to be filed for the payment of the tax under this section may be either
33 a separate return or may be combined with the return filed for the
34 payment of the state gross retail tax as the department of state revenue
35 may determine.
36 SECTION 25. IC 6-9-45.6-6, AS ADDED BY P.L.255-2015,
37 SECTION 62, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
38 JULY 1, 2024]: Sec. 6. (a) As used in this section, "another innkeeper's
39 tax" refers to an excise tax imposed under any law other than this
40 chapter and levied in all of or any part of Orange County on persons or
41 entities engaged in the business of renting or furnishing, except as
42 provided in IC 6-9-29-1.7, for periods of less than thirty (30) days, any
2024 IN 1375—LS 6922/DI 129 24
1 room or rooms, lodgings, or accommodations.
2 (b) Notwithstanding any other law, if the tax rate at which another
3 innkeeper's tax is imposed is increased after December 31, 2014, above
4 the rate in effect on January 1, 2015, the additional tax rate does not
5 apply to transactions described in section 4 of this chapter.
6 SECTION 26. IC 6-9-53-3, AS ADDED BY P.L.290-2019,
7 SECTION 16, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
8 JULY 1, 2024]: Sec. 3. (a) The fiscal body of the county may levy a tax
9 on every person engaged in the business of renting or furnishing,
10 except as provided in IC 6-9-29-1.7, for periods of less than thirty
11 (30) days, any room or rooms, lodgings, or accommodations in any:
12 (1) hotel;
13 (2) motel;
14 (3) boat motel;
15 (4) inn;
16 (5) college or university memorial union;
17 (6) college or university residence hall or dormitory; or
18 (7) tourist cabin;
19 located in the county.
20 (b) The tax does not apply to gross income received in a transaction
21 in which:
22 (1) a student rents lodgings in a college or university residence
23 hall while that student participates in a course of study for which
24 the student receives college credit from a college or university
25 located in the county; or
26 (2) except as provided in IC 6-9-29-1.7, a person rents a room,
27 lodging, or accommodations for a period of thirty (30) days or
28 more.
29 (c) Subject to subsection (d), the tax may not exceed the rate of six
30 percent (6%) on the gross retail income derived from lodging income
31 only and is in addition to the state gross retail tax imposed under
32 IC 6-2.5.
33 (d) Notwithstanding subsection (c), the tax rate imposed by the
34 fiscal body of Knox County under this chapter may not exceed five
35 percent (5%) if either of the following apply:
36 (1) The Grouseland Foundation, Inc., is dissolved.
37 (2) Tours of the territorial mansion and presidential site of
38 William Henry Harrison are no longer provided.
39 (e) The tax shall be imposed, paid, and collected in the same manner
40 as the state gross retail tax is imposed, paid, and collected under
41 IC 6-2.5.
42 SECTION 27. IC 6-9-56-3, AS ADDED BY P.L.236-2023,
2024 IN 1375—LS 6922/DI 129 25
1 SECTION 121, IS AMENDED TO READ AS FOLLOWS
2 [EFFECTIVE JULY 1, 2024]: Sec. 3. (a) The fiscal body of the county
3 may impose a tax on every person engaged in the business of renting
4 or furnishing, except as provided in IC 6-9-29-1.7, for periods of less
5 than thirty (30) days, any room or rooms, lodgings, or accommodations
6 in any:
7 (1) hotel;
8 (2) motel;
9 (3) boat motel;
10 (4) inn;
11 (5) college or university memorial union;
12 (6) college or university residence hall or dormitory; or
13 (7) tourist cabin;
14 located in the county.
15 (b) The tax does not apply to gross income received in a transaction
16 in which:
17 (1) a student rents lodgings in a college or university residence
18 hall while that student participates in a course of study for which
19 the student receives college credit from a college or university
20 located in the county; or
21 (2) except as provided in IC 6-9-29-1.7, a person rents a room,
22 lodging, or accommodations for a period of thirty (30) days or
23 more.
24 (c) The following apply to the tax rate imposed under this section:
25 (1) Before July 1, 2023, the tax may not exceed the rate of five
26 percent (5%) on the gross retail income derived from lodging
27 income only and is in addition to the state gross retail tax imposed
28 under IC 6-2.5.
29 (2) After June 30, 2023, the tax may not exceed the rate of eight
30 percent (8%) on the gross retail income derived from lodging
31 income only and is in addition to the state gross retail tax imposed
32 under IC 6-2.5.
33 (d) The county fiscal body may adopt an ordinance to require that
34 the tax shall be paid monthly to the county treasurer. If such an
35 ordinance is adopted, the tax shall be paid to the county treasurer not
36 more than twenty (20) days after the end of the month the tax is
37 collected. If such an ordinance is not adopted, the tax shall be imposed,
38 paid, and collected in exactly the same manner as the state gross retail
39 tax is imposed, paid, and collected under IC 6-2.5.
40 (e) All of the provisions of IC 6-2.5 relating to rights, duties,
41 liabilities, procedures, penalties, definitions, exemptions, and
42 administration are applicable to the imposition and administration of
2024 IN 1375—LS 6922/DI 129 26
1 the tax imposed under this section except to the extent those provisions
2 are in conflict or inconsistent with the specific provisions of this
3 chapter or the requirements of the county treasurer. If the tax is paid to
4 the department of state revenue, the return to be filed for the payment
5 of the tax under this section may be either a separate return or may be
6 combined with the return filed for the payment of the state gross retail
7 tax as the department of state revenue may, by rule, determine.
2024 IN 1375—LS 6922/DI 129