Ind. Code ch. 6-9-74

Ind. Code ch. 6-9-74
in effect

Ind. Code § 6-9-74-1 Application

Sec. 1. (a) This chapter applies to Boone County, if the county had adopted an innkeeper's tax under IC 6-9-18 before July 1, 2025. (b) The: (1) convention, visitor, and tourism promotion fund; (2) convention and visitor commission; (3) innkeeper's tax rate; and (4) tax collection procedures; established under IC 6-9-18 before July 1, 2025, remain in effect and govern the county's innkeeper's tax until amended under this chapter. (c) A member of the convention and visitor commission established under IC 6-9-18 before July 1, 2025, shall serve a full term of office. If a vacancy occurs, the appointing authority shall appoint a qualified replacement as provided under this chapter. The appointing authority shall make other subsequent appointments to the commission as provided under this chapter. As added by P.L.230-2025, SEC.123.

Ind. Code § 6-9-74-2 Definitions

Sec. 2. As used in this chapter: (1) "executive" and "fiscal body" have the meanings set forth in IC 36-1-2; and (2) "gross retail income" and "person" have the meanings set forth in IC 6-2.5-1. As added by P.L.230-2025, SEC.123.

Ind. Code § 6-9-74-3 Fiscal body ability to levy tax; categories of eligible accommodations

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; (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 section 4 of this chapter, the tax may not exceed the rate of 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 amounts received from the tax imposed under this section shall be paid monthly by the treasurer of state to the county treasurer upon warrants issued by the state comptroller. As added by P.L.230-2025, SEC.123.

Ind. Code § 6-9-74-4 Tax rate

Sec. 4. (a) After June 30, 2025, the county fiscal body may adopt an ordinance to increase the tax rate imposed under section 3 of this chapter to a tax rate that exceeds five percent (5%) but does not exceed eight percent (8%). If the county imposes a tax rate that exceeds five percent (5%), the portion that exceeds five percent (5%) terminates January 1, 2047. (b) If the county fiscal body adopts an ordinance for an increase under this section: (1) it shall immediately send a certified copy of the ordinance to the department of state revenue; and (2) the increase applies to transactions after the last day of the month in which the ordinance is adopted, if the county fiscal body adopts the ordinance on or before the fifteenth day of a month. If the county fiscal body adopts the ordinance after the fifteenth day of a month, the tax applies to transactions after the last day of the month following the month in which the ordinance is adopted. As added by P.L.230-2025, SEC.123.

Ind. Code § 6-9-74-5 Convention, visitor, and tourism promotion fund

Sec. 5. (a) The county treasurer shall establish a convention, visitor, and tourism promotion fund. The county treasurer shall deposit in this fund all amounts the county treasurer receives under section 3 of this chapter that are attributable to a rate that does not exceed eight percent (8%). (b) The county auditor shall issue a warrant directing the county treasurer to transfer money from the convention, visitor, and tourism promotion fund to the commission's treasurer if the commission submits a written request for the transfer. (c) Money in a convention, visitor, and tourism promotion fund, or money transferred from such a fund under subsection (b), may be expended only to promote and encourage conventions, visitors, and tourism within the county. Expenditures under this subsection may include expenditures for advertising, promotional activities, trade shows, special events, and recreation. (d) If before July 1, 2025, the county: (1) issued a bond with a pledge of revenues from the tax imposed under IC 6-9-18-3; or (2) pledged all or part of the amounts received from the tax imposed under IC 6-9-18-3 in accordance with a resolution adopted under IC 6-9-18-6.5 (before its repeal) to the payment of obligations (including bonds and leases) of a political subdivision located in the county; the county shall continue to expend money from the fund for that purpose until any bonds, leases, or other obligations are paid. As added by P.L.230-2025, SEC.123.

Ind. Code § 6-9-74-6 Commission

Sec. 6. (a) The county executive shall create a commission to promote the development and growth of the convention, visitor, and tourism industry in the county. If two (2) or more adjoining counties desire to establish a joint commission, the counties shall enter into an agreement under IC 36-1-7. (b) The county executive shall determine the number of members, which must be an odd number, to be appointed to the commission. The commission must also include any additional members appointed under subsection (h). A simple majority of the members must be: (1) engaged in a convention, visitor, or tourism business; or (2) involved in or promoting conventions, visitors, or tourism. A member appointed to the commission under subdivision (1) or (2) need not be a resident of the county if the member is an owner or an executive level employee of a convention, visitor, or tourism business that is located within the county. However, the member must be a resident of Indiana. If available and willing to serve, at least two (2) of the members must be engaged in the business of renting or furnishing rooms, lodging, or accommodations (as described in section 3 of this chapter). Not more than one (1) member may be affiliated with the same business entity. Except as otherwise provided in this subsection, each member must reside in the county. The county executive shall also determine who will make the appointments to the commission, except that the executive of the largest municipality in the county shall appoint a number of the members of the commission, which number shall be in the same ratio to the total size of the commission (rounded off to the nearest whole number) that the population of the largest municipality bears to the total population of the county. (c) All terms of office of commission members begin on January 1. Initial appointments must be for staggered terms, with subsequent appointments for two (2) year terms. A member whose term expires may be reappointed to serve another term. If a vacancy occurs, the appointing authority shall appoint a qualified person to serve for the remainder of the term. If an initial appointment is not made by February 1 or a vacancy is not filled within thirty (30) days, the commission shall appoint a member by majority vote. (d) A member of the commission may be removed for cause by the member's appointing authority. (e) Members of the commission may not receive a salary. However, commission members are entitled to reimbursement for necessary expenses incurred in the performance of their respective duties. (f) Each commission member, before entering the member's duties, shall take an oath of office in the usual form, to be endorsed upon the member's certificate of appointment and promptly filed with the clerk of the circuit court of the county. (g) The commission shall meet after January 1 each year for the purpose of organization. It shall elect one (1) of its members president, another vice president, another secretary, and another treasurer. The members elected to those offices shall perform the duties pertaining to the offices. The first officers chosen shall serve from the date of their election until their successors are elected and qualified. A majority of the commission constitutes a quorum, and the concurrence of a majority of the commission is necessary to authorize any action. (h) The commission must also include a member appointed by the city executive of each city within the county (other than a city described in subsection (b)). As added by P.L.230-2025, SEC.123. Amended by P.L.157-2026, SEC.193.

Ind. Code § 6-9-74-7 Powers of commission

Sec. 7. (a) The commission may: (1) accept and use gifts, grants, and contributions from any public or private source, under terms and conditions that the commission considers necessary and desirable; (2) sue and be sued; (3) enter into contracts and agreements; and (4) make rules necessary for the conduct of its business and the accomplishment of its purposes. (b) In addition to the powers of the commission under subsection (a), and subject to adoption of a resolution by the county fiscal body under section 8 of this chapter, the commission may enter into an agreement under which amounts deposited in, or to be deposited in, the fund established under section 5(a) of this chapter are pledged toward the payment of obligations (including bonds and leases) issued or entered into by any political subdivision located in the county to finance the construction, acquisition, enlargement, and equipping of a sports and recreation facility to promote and encourage conventions, trade shows, tourism, visitors, or special events within the county. (c) All expenses of the commission shall be paid from the fund established under section 5 of this chapter or from money transferred from that fund to the commission's treasurer under section 5(b) of this chapter. The commission shall annually prepare a budget and submit it to the county fiscal body for its review and approval. Except for payments made under an agreement that is authorized in a resolution adopted by the county fiscal body under section 8 of this chapter, an expenditure may not be made under this chapter unless it is in accordance with an appropriation made by the county fiscal body in the manner provided by law. As added by P.L.230-2025, SEC.123.

Ind. Code § 6-9-74-8 Resolution authorizing agreement that pledges amounts received toward payment of obligations of political subdivision; notice and hearing; covenant

Sec. 8. (a) The county fiscal body may adopt a resolution authorizing an agreement described in section 7(b) of this chapter that pledges all or part of the amounts received from the tax imposed under section 3 of this chapter toward the payment of obligations of a political subdivision located in the county only after a public hearing: (1) for which notice has been given in accordance with IC 5-3-1; and (2) at which all interested parties are provided the opportunity to be heard. Upon adoption of a resolution under this subsection, the county fiscal body shall publish notice of the adoption of the resolution in accordance with IC 5-3-1. An action to contest the validity of the resolution or agreement described in section 7(b) of this chapter must be brought not later than thirty (30) days after notice of the adoption of the resolution. (b) With respect to obligations to which amounts received from a tax imposed under section 3 of this chapter have been pledged in an agreement described in section 7(b) of this chapter, the general assembly covenants with the commission and the purchasers or owners of the obligations that this chapter will not be repealed or amended in any manner that will adversely affect the collection of the tax imposed under section 3 of this chapter, or the money deposited in the fund established under section 5 of this chapter, as long as the obligations are unpaid. As added by P.L.230-2025, SEC.123.

Ind. Code § 6-9-74-9 Handling and expenditure of money by commission

Sec. 9. All money coming into possession of the commission shall be deposited, held, secured, invested, and paid in accordance with statutes relating to the handling of public funds. The handling and expenditure of money coming into possession of the commission is subject to audit and supervision by the state board of accounts. As added by P.L.230-2025, SEC.123.

Ind. Code § 6-9-74-10 Unauthorized transfer; felony

Sec. 10. (a) A member of the commission who knowingly: (1) approves the transfer of money to any person or corporation not qualified under law for that transfer; or (2) approves a transfer for a purpose not permitted under law; commits a Level 6 felony. (b) A person who receives a transfer of money under this chapter and knowingly uses that money for any purpose not permitted under this chapter commits a Level 6 felony. As added by P.L.230-2025, SEC.123.

Ind. Code § 6-9-74-11 Termination and expiration

Sec. 11. (a) If the county imposes the tax authorized by this chapter, the tax terminates on January 1, 2047. (b) This chapter expires January 1, 2047. As added by P.L.230-2025, SEC.123.
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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