Indiana 2025 Regular Session

Indiana House Bill HB1215 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. 1215
4	4	_____
5	5	DIGEST OF INTRODUCED BILL
6	6	Citations Affected: IC 6-9-18-3.
7	7	Synopsis: LaGrange County innkeeper's tax. Authorizes LaGrange
8	8	County to increase the county's innkeeper's tax rate from 5% to not
9	9	more than 8% under the uniform innkeeper's tax statute.
10	10	Effective: Upon passage.
11	11	Isa
12	12	January 8, 2025, read first time and referred to Committee on Ways and Means.
13	13	2025 IN 1215—LS 7112/DI 92 Introduced
14	14	First Regular Session of the 124th General Assembly (2025)
15	15	PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
16	16	Constitution) is being amended, the text of the existing provision will appear in this style type,
17	17	additions will appear in this style type, and deletions will appear in this style type.
18	18	Additions: Whenever a new statutory provision is being enacted (or a new constitutional
19	19	provision adopted), the text of the new provision will appear in this style type. Also, the
20	20	word NEW will appear in that style type in the introductory clause of each SECTION that adds
21	21	a new provision to the Indiana Code or the Indiana Constitution.
22	22	Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts
23	23	between statutes enacted by the 2024 Regular Session of the General Assembly.
24	24	HOUSE BILL No. 1215
25	25	A BILL FOR AN ACT to amend the Indiana Code concerning
26	26	taxation.
27	27	Be it enacted by the General Assembly of the State of Indiana:
28	28	1 SECTION 1. IC 6-9-18-3, AS AMENDED BY P.L.136-2024,
29	29	2 SECTION 31, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
30	30	3 UPON PASSAGE]: Sec. 3. (a) The fiscal body of a county may levy a
31	31	4 tax on every person engaged in the business of renting or furnishing,
32	32	5 for periods of less than thirty (30) days, any room or rooms, lodgings,
33	33	6 or accommodations in any:
34	34	7 (1) hotel;
35	35	8 (2) motel;
36	36	9 (3) boat motel;
37	37	10 (4) inn;
38	38	11 (5) college or university memorial union;
39	39	12 (6) college or university residence hall or dormitory; or
40	40	13 (7) tourist cabin;
41	41	14 located in the county.
42	42	15 (b) The tax does not apply to gross income received in a transaction
43	43	16 in which:
44	44	17 (1) a student rents lodgings in a college or university residence
45	45	2025 IN 1215—LS 7112/DI 92 2
46	46	1 hall while that student participates in a course of study for which
47	47	2 the student receives college credit from a college or university
48	48	3 located in the county; or
49	49	4 (2) a person rents a room, lodging, or accommodations for a
50	50	5 period of thirty (30) days or more.
51	51	6 (c) The tax may not exceed:
52	52	7 (1) the rate of five percent (5%) in a county other than a county
53	53	8 subject to subdivision (2), (3), or (4), or (5);
54	54	9 (2) after June 30, 2019, and except as provided in section 6.7 of
55	55	10 this chapter, the rate of eight percent (8%) in Howard County;
56	56	11 (3) after June 30, 2021, the rate of nine percent (9%) in Daviess
57	57	12 County; or
58	58	13 (4) after June 30, 2023, the rate of eight percent (8%) in Parke
59	59	14 County; or
60	60	15 (5) after June 30, 2025, the rate of eight percent (8%) in
61	61	16 LaGrange County;
62	62	17 The tax is imposed on the gross retail income derived from lodging
63	63	18 income only and is in addition to the state gross retail tax imposed
64	64	19 under IC 6-2.5.
65	65	20 (d) The county fiscal body may adopt an ordinance to require that
66	66	21 the tax shall be paid monthly to the county treasurer. If such an
67	67	22 ordinance is adopted, the tax shall be paid to the county treasurer not
68	68	23 more than twenty (20) days after the end of the month the tax is
69	69	24 collected. If such an ordinance is not adopted, the tax shall be imposed,
70	70	25 paid, and collected in exactly the same manner as the state gross retail
71	71	26 tax is imposed, paid, and collected under IC 6-2.5.
72	72	27 (e) All of the provisions of IC 6-2.5 relating to rights, duties,
73	73	28 liabilities, procedures, penalties, definitions, exemptions, and
74	74	29 administration are applicable to the imposition and administration of
75	75	30 the tax imposed under this section except to the extent those provisions
76	76	31 are in conflict or inconsistent with the specific provisions of this
77	77	32 chapter or the requirements of the county treasurer. If the tax is paid to
78	78	33 the department of state revenue, the return to be filed for the payment
79	79	34 of the tax under this section may be either a separate return or may be
80	80	35 combined with the return filed for the payment of the state gross retail
81	81	36 tax as the department of state revenue may, by rule, determine.
82	82	37 (f) If the tax is paid to the department of state revenue, the amounts
83	83	38 received from the tax imposed under this section shall be paid monthly
84	84	39 by the treasurer of state to the county treasurer upon warrants issued by
85	85	40 the state comptroller.
86	86	41 SECTION 2. An emergency is declared for this act.
87	87	2025 IN 1215—LS 7112/DI 92