Ind. Code ch. 6-9-9

Ind. Code ch. 6-9-9
in effect

Ind. Code § 6-9-9-1 Application of chapter

Sec. 1. This chapter applies to a county having a population of more than three hundred fifty thousand (350,000) and less than four hundred thousand (400,000). [Pre-Local Government Recodification Citation: 18-7-18-11 part.] As added by Acts 1980, P.L.8, SEC.62. Amended by Acts 1982, P.L.1, SEC.15; P.L.12-1992, SEC.40; P.L.104-2022, SEC.36.

Ind. Code § 6-9-9-2 Tax levy on business of renting or furnishing lodgings

Sec. 2. (a) Each year a tax shall be levied on every person engaged in the business of renting or furnishing, for periods of less than thirty (30) days, any lodgings in any hotel, motel, inn, tourist camp, tourist cabin, or any other place in which lodgings are regularly furnished for a consideration. (b) This tax shall be in addition to the state gross retail tax and use 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 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. (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. Specifically and not in limitation of the foregoing sentence, the terms "person" and "gross income" shall have the same meaning in this section as they have in IC 6-2.5. (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 determine by rule. (f) If the tax is paid to the department of state revenue, the amounts received from such tax shall be paid monthly by the treasurer of state to the treasurer of the capital improvement board of managers of the county upon warrants issued by the state comptroller. [Pre-Local Government Recodification Citation: 18-7-18-11 part.] As added by Acts 1980, P.L.8, SEC.62. Amended by P.L.19-1986, SEC.24; P.L.108-1987, SEC.10; P.L.86-1993, SEC.4; P.L.67-1997, SEC.10; P.L.175-2018, SEC.9; P.L.9-2024, SEC.226.

Ind. Code § 6-9-9-3 Tax rate; funding of convention and visitors bureau

Sec. 3. (a) Except as provided in subsections (b) and (e), the tax imposed by section 2 of this chapter is imposed at the rate of seven percent (7%) on the gross income derived from lodging income only. (b) Except as provided in subsection (e), the county fiscal body may adopt an ordinance to increase the tax rate to eight percent (8%). (c) The capital improvement board of managers shall make grants to the convention and visitor bureau in the county from the tax proceeds paid to the capital improvement board of managers under this chapter. A grant made to the convention and visitor bureau in the county under this subsection is to be used solely for the development and promotion of the tourism and convention industry within the county. The amount of the grants to the convention and visitor bureau in the county under this subsection must equal or exceed: (1) two-sevenths (2/7) of the tax proceeds paid to the capital improvement board of managers under this chapter, while an ordinance described in subsection (b) is not in effect in the county; or (2) three-eighths (3/8) of the tax proceeds paid to the capital improvement board of managers under this chapter, while an ordinance described in subsection (b) is in effect in the county. (d) The capital improvement board of managers may establish budgetary requirements for the convention and visitors bureau. If the convention and visitors bureau fails to conform, the board may elect to suspend funding until the bureau complies. The convention and visitor bureau in the county must include a member appointed by the city executive of each city within the county. (e) Beginning after December 31, 2048, and notwithstanding subsections (a) and (b), a tax rate imposed under this chapter may not exceed five percent (5%). The portion of the tax rate imposed under this chapter that exceeds five percent (5%) shall expire January 1, 2049. [Pre-Local Government Recodification Citation: 18-7-18-11 part.] As added by Acts 1980, P.L.8, SEC.62. Amended by Acts 1980, P.L.63, SEC.1; P.L.86-1993, SEC.5; P.L.49-1994, SEC.10; P.L.224-2007, SEC.95; P.L.290-2019, SEC.6; P.L.157-2026, SEC.167.

Ind. Code § 6-9-9-4 Exceptions

Sec. 4. The tax imposed by section 2 of this chapter does not apply to the renting or furnishing of lodgings to a person for a period of thirty (30) days or more. [Pre-Local Government Recodification Citation: 18-7-18-11 part.] As added by Acts 1980, P.L.8, SEC.62. Amended by P.L.86-1993, SEC.6.

Ind. Code § 6-9-9-5 Municipal tourism capital fund; transfers of revenue

Sec. 5. (a) The county treasurer shall transfer two percent (2%) of the amount of money received from the rate established under section 3 of this chapter to the fiscal officer of each city in the county with a population of more than fifteen thousand (15,000) and less than two hundred thousand (200,000) based on the population of the most recent decennial census in the city. (b) The fiscal officer of each city under subsection (a) shall establish a municipal tourism capital fund. The fiscal officer shall deposit in the fund all money received by the city under this section. The city fiscal body shall administer the fund. The city may not establish a tourism board or similar entity for any purposes of the fund and the city fiscal body shall have sole authority regarding the use of money in the fund as set forth under subsection (c). (c) Money in the fund may be used only for capital projects for tourism related purposes as determined by the city fiscal body. The city fiscal body may issue bonds, enter into leases, or incur other obligations for the purposes of this subsection. (d) Money transferred to a city under subsection (a) shall not be used by the city for tourism marketing, tourism promotion, or tourism planning purposes. As added by P.L.157-2026, SEC.168.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026

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