Introduced Version
HOUSE BILL No. 1215
_____
DIGEST OF INTRODUCED BILL
Citations Affected: IC 6-9-18-3.
Synopsis: LaGrange County innkeeper's tax. Authorizes LaGrange
County to increase the county's innkeeper's tax rate from 5% to not
more than 8% under the uniform innkeeper's tax statute.
Effective: Upon passage.
Isa
January 8, 2025, read first time and referred to Committee on Ways and Means.
2025 IN 1215—LS 7112/DI 92 Introduced
First Regular Session of the 124th General Assembly (2025)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
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between statutes enacted by the 2024 Regular Session of the General Assembly.
HOUSE BILL No. 1215
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 6-9-18-3, AS AMENDED BY P.L.136-2024,
2 SECTION 31, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3 UPON PASSAGE]: Sec. 3. (a) The fiscal body of a county may levy a
4 tax on every person engaged in the business of renting or furnishing,
5 for periods of less than thirty (30) days, any room or rooms, lodgings,
6 or accommodations 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
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1 hall while that student participates in a course of study for which
2 the student receives college credit from a college or university
3 located in the county; or
4 (2) a person rents a room, lodging, or accommodations for a
5 period of thirty (30) days or more.
6 (c) The tax may not exceed:
7 (1) the rate of five percent (5%) in a county other than a county
8 subject to subdivision (2), (3), or (4), or (5);
9 (2) after June 30, 2019, and except as provided in section 6.7 of
10 this chapter, the rate of eight percent (8%) in Howard County;
11 (3) after June 30, 2021, the rate of nine percent (9%) in Daviess
12 County; or
13 (4) after June 30, 2023, the rate of eight percent (8%) in Parke
14 County; or
15 (5) after June 30, 2025, the rate of eight percent (8%) in
16 LaGrange County;
17 The tax is imposed on the gross retail income derived from lodging
18 income only and is in addition to the state gross retail tax imposed
19 under IC 6-2.5.
20 (d) The county fiscal body may adopt an ordinance to require that
21 the tax shall be paid monthly to the county treasurer. If such an
22 ordinance is adopted, the tax shall be paid to the county treasurer not
23 more than twenty (20) days after the end of the month the tax is
24 collected. If such an ordinance is not adopted, the tax shall be imposed,
25 paid, and collected in exactly the same manner as the state gross retail
26 tax is imposed, paid, and collected under IC 6-2.5.
27 (e) All of the provisions of IC 6-2.5 relating to rights, duties,
28 liabilities, procedures, penalties, definitions, exemptions, and
29 administration are applicable to the imposition and administration of
30 the tax imposed under this section except to the extent those provisions
31 are in conflict or inconsistent with the specific provisions of this
32 chapter or the requirements of the county treasurer. If the tax is paid to
33 the department of state revenue, the return to be filed for the payment
34 of the tax under this section may be either a separate return or may be
35 combined with the return filed for the payment of the state gross retail
36 tax as the department of state revenue may, by rule, determine.
37 (f) If the tax is paid to the department of state revenue, the amounts
38 received from the tax imposed under this section shall be paid monthly
39 by the treasurer of state to the county treasurer upon warrants issued by
40 the state comptroller.
41 SECTION 2. An emergency is declared for this act.
2025 IN 1215—LS 7112/DI 92