Second Regular Session of the 123rd General Assembly (2024)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
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between statutes enacted by the 2023 Regular Session of the General Assembly.
SENATE ENROLLED ACT No. 238
AN ACT to amend the Indiana Code concerning taxation.
Be it enacted by the General Assembly of the State of Indiana:
SECTION 1. IC 6-9-15-6, AS AMENDED BY THE TECHNICAL
CORRECTIONS BILL OF THE 2024 GENERAL ASSEMBLY, IS
AMENDED TO READ AS FOLLOWS [EFFECTIVE UPON
PASSAGE]: Sec. 6. (a) The county council may impose a tax on every
person engaged in the business of renting or furnishing, for periods of
less than thirty (30) days, any room or rooms, lodging, or
accommodations in any hotel, motel, inn, tourist camp, or tourist cabin
located in the county. However, the tax may not be imposed on the
renting or furnishing of:
(1) campsites at a state or federal park or forest;
(2) rooms, lodgings, or accommodations to a person for a period
of thirty (30) days or more; or
(3) any room, lodging, or accommodations in a university or
college residence hall to a student participating in a course of
study for which the student receives college credit from a college
or university located in the county.
(b) The tax shall be imposed at the rate of four percent (4%) on the
gross income derived from lodging income only. Subject to subsection
(g), the county council may increase the tax rate to five percent (5%).
eight percent (8%). The tax is in addition to the state gross retail tax
imposed on such persons by IC 6-2.5.
(c) The county fiscal body may adopt an ordinance to require that
the tax shall be paid monthly to the county treasurer. If such an
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ordinance is adopted, the tax shall be paid to the county treasurer not
more than twenty (20) days after the end of the month the tax is
collected. If such an ordinance is not adopted, the tax shall be imposed,
paid, and collected in exactly the same manner as the state gross retail
tax is imposed, paid, and collected pursuant to IC 6-2.5.
(d) All of the provisions of IC 6-2.5 relating to rights, duties,
liabilities, procedures, penalties, definitions, exemptions, and
administration shall be applicable to the imposition and administration
of the tax imposed by this section except to the extent such provisions
are in conflict or inconsistent with the specific provisions of this
chapter or the requirements of the county treasurer. Specifically and not
in limitation of the foregoing sentence, the terms "person" and "gross
retail income" have the same meaning in this section as they have in
IC 6-2.5, except that "person" does not include state supported
educational institutions.
(e) If the tax is paid to the department of state revenue, the returns
to be filed for the payment of the tax under this section may be either
a separate return or may be combined with the return filed for the
payment of the state gross retail tax, as the department of state revenue
may by rule determine.
(f) If the tax is paid to the department of state revenue, the amounts
received from such tax shall be paid quarterly by the treasurer of state
to the county treasurer upon warrants issued by the auditor of state
comptroller.
(g) This subsection applies only if the county council increases
the tax rate to more than five percent (5%). The portion of the tax
rate that exceeds five percent (5%) shall expire on December 31,
2045.
SECTION 2. IC 6-9-19-3, AS AMENDED BY THE TECHNICAL
CORRECTIONS BILL OF THE 2024 GENERAL ASSEMBLY, IS
AMENDED TO READ AS FOLLOWS [EFFECTIVE UPON
PASSAGE]: Sec. 3. (a) The fiscal body of a county may levy a tax on
every person engaged in the business of renting or furnishing, for
periods of less than thirty (30) days, any room or rooms, lodgings, or
accommodations in any:
(1) hotel;
(2) motel;
(3) inn; or
(4) tourist cabin;
that has thirty (30) or more rooms for rent and is located in the county.
(b) The tax does not apply to gross income received in a transaction
in which:
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(1) a student rents lodgings in a college or university residence
hall while that student participates in a course of study for which
the student receives college credit from a college or university
located in the county; or
(2) a person rents a room, lodging, or accommodations for a
period of thirty (30) days or more.
(c) Subject to subsection (g), the tax may not exceed the rate of
five percent (5%) eight percent (8%) on the gross retail income
derived from lodging income only and is in addition to the state gross
retail tax imposed under IC 6-2.5.
(d) The county fiscal body may adopt an ordinance to require that
the tax shall be paid monthly to the county treasurer. If such an
ordinance is adopted, the tax shall be paid to the county treasurer not
more than twenty (20) days after the end of the month the tax is
collected. If such an ordinance is not adopted, the tax shall be imposed,
paid, and collected in exactly the same manner as the state gross retail
tax is imposed, paid, and collected under IC 6-2.5.
(e) All of the provisions of IC 6-2.5 relating to rights, duties,
liabilities, procedures, penalties, definitions, exemptions, and
administration are applicable to the imposition and administration of
the tax imposed under this section except to the extent those provisions
are in conflict or inconsistent with the specific provisions of this
chapter or the requirements of the county treasurer. If the tax is paid to
the department of state revenue, the return to be filed for the payment
of the tax under this section may be either a separate return or may be
combined with the return filed for the payment of the state gross retail
tax as the department of state revenue may, by rule, determine.
(f) If the tax is paid to the department of state revenue, the taxes the
department of state revenue receives under this section during a month
shall be paid, by the end of the next succeeding month, to the county
treasurer upon warrants issued by the auditor of state comptroller.
(g) This subsection applies only if the county fiscal body
increases the tax rate to more than five percent (5%). The portion
of the tax rate that exceeds five percent (5%) shall expire on
December 31, 2045.
SECTION 3. IC 6-9-53-3, AS ADDED BY P.L.290-2019,
SECTION 16, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 3. (a) The fiscal body of the county may levy
a tax on every person engaged in the business of renting or furnishing,
for periods of less than thirty (30) days, any room or rooms, lodgings,
or accommodations in any:
(1) hotel;
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(2) motel;
(3) boat motel;
(4) inn;
(5) college or university memorial union;
(6) college or university residence hall or dormitory; or
(7) tourist cabin;
located in the county.
(b) The tax does not apply to gross income received in a transaction
in which:
(1) a student rents lodgings in a college or university residence
hall while that student participates in a course of study for which
the student receives college credit from a college or university
located in the county; or
(2) a person rents a room, lodging, or accommodations for a
period of thirty (30) days or more.
(c) Subject to subsection (d), the tax may not exceed the rate of six
eight percent (6%) (8%) on the gross retail income derived from
lodging income only and is in addition to the state gross retail tax
imposed under IC 6-2.5. However, if the county fiscal body increases
the tax rate to more than six percent (6%), the portion of the tax
rate that exceeds six percent (6%) shall expire on December 31,
2045.
(d) Notwithstanding subsection (c), the tax rate imposed by the
fiscal body of Knox County under this chapter may not exceed five
percent (5%), or, if the county fiscal body increases the tax rate to
more than six percent (6%) under subsection (c), may not exceed
seven percent (7%), if either of the following apply:
(1) The Grouseland Foundation, Inc., is dissolved.
(2) Tours of the territorial mansion and presidential site of
William Henry Harrison are no longer provided.
(e) The tax shall be imposed, paid, and collected in the same manner
as the state gross retail tax is imposed, paid, and collected under
IC 6-2.5.
SECTION 4. IC 6-9-53-5, AS AMENDED BY THE TECHNICAL
CORRECTIONS BILL OF THE 2024 GENERAL ASSEMBLY, IS
AMENDED TO READ AS FOLLOWS [EFFECTIVE UPON
PASSAGE]: Sec. 5. The amounts received from the tax imposed under
this chapter shall be paid monthly by the treasurer of state upon
warrants issued by the auditor of state comptroller as follows:
(1) If the tax rate imposed under section 3 of this chapter is:
(A) five percent (5%) or less; or
(B) during the period that an increase under section 3(c) of
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this chapter is in effect, seven percent (7%) or less;
all amounts received from the tax shall be paid to the county
treasurer.
(2) If the tax rate imposed under section 3 of this chapter is more
than five percent (5%), or, during the period that an increase
under section 3(c) of this chapter is in effect, more than seven
percent (7%), amounts received from the tax shall be allocated
and paid as follows:
(A) The amount received from the tax as a result of a five
percent (5%) rate, or, during the period that an increase
under section 3(c) of this chapter is in effect, as a result of
a seven percent (7%) rate, shall be allocated and paid to the
county treasurer.
(B) The amount received from the tax that exceeds the amount
under clause (A) shall be allocated and paid to the Grouseland
Foundation, Inc.
SECTION 5. An emergency is declared for this act.
SEA 238 — CC 1 President of the Senate
President Pro Tempore
Speaker of the House of Representatives
Governor of the State of Indiana
Date: Time:
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