Ind. Code ch. 6-9-53

Ind. Code ch. 6-9-53
in effect

Ind. Code § 6-9-53-1 Application of chapter

Sec. 1. (a) This chapter applies to a county having a population of more than thirty-six thousand (36,000) and less than thirty-six thousand five hundred (36,500), if the county had adopted an innkeeper's tax under IC 6-9-18 before July 1, 2019. (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, 2019, 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, 2019, 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.290-2019, SEC.16. Amended by P.L.104-2022, SEC.56.

Ind. Code § 6-9-53-2 Definitions

Sec. 2. The following terms are defined for this chapter: (1) "Executive" and "fiscal body" have the same meanings that are prescribed by IC 36-1-2. (2) "Gross retail income" and "person" have the same meanings that are prescribed by IC 6-2.5-1. (3) "Grouseland Foundation, Inc." refers to the tax exempt organization located in Vincennes, Indiana, whose mission is to promote history in the local area by touring the historical site of the home of the ninth President of the United States, William Henry Harrison. As added by P.L.290-2019, SEC.16.

Ind. Code § 6-9-53-3 Authorization to impose tax; limitations

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 subsection (d), 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. 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. As added by P.L.290-2019, SEC.16. Amended by P.L.121-2024, SEC.3; P.L.137-2024, SEC.17.

Ind. Code § 6-9-53-4 Applicability of state gross retail tax provisions

Sec. 4. 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. 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. As added by P.L.290-2019, SEC.16.

Ind. Code § 6-9-53-5 Distribution

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 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 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. As added by P.L.290-2019, SEC.16. Amended by P.L.9-2024, SEC.265; P.L.121-2024, SEC.4; P.L.137-2024, SEC.18.

Ind. Code § 6-9-53-6 Convention, visitor, and tourism promotion fund

Sec. 6. (a) The county treasurer shall establish a convention, visitor, and tourism promotion fund. The county treasurer shall deposit in this fund all amounts received by the county treasurer under section 5 of this chapter. (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 convention and visitor 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, but are not limited to, expenditures for advertising, promotional activities, trade shows, special events, and recreation. (d) If before July 1, 1997, the county issues a bond with a pledge of revenues from the tax imposed under section 3 of this chapter, the county shall continue to expend money from the fund for that purpose until the bond is paid. As added by P.L.290-2019, SEC.16.

Ind. Code § 6-9-53-7 Commission

Sec. 7. (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. However, the commission must also include any additional members appointed under subsection (i). 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. 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. Not more than a simple majority of the members may be affiliated with the same political party. 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) If a municipality other than the largest municipality in the county collects fifty percent (50%) or more of the tax revenue collected under this chapter during the three (3) month period following imposition of the tax, the executive of the municipality shall appoint the same number of members to the commission that the executive of the largest municipality in the county appoints under subsection (b). (d) Except as provided in subsection (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. (e) A member of the commission may be removed for cause by the member's appointing authority. (f) 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. (g) Each commission member, before entering the commission member's duties, shall take an oath of office in the usual form, to be endorsed upon the commission member's certificate of appointment and promptly filed with the clerk of the circuit court of the county. (h) 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. (i) The commission must also include a member appointed by the city executive of each city within the county (other than a city described in subsections (b) or (c)). As added by P.L.290-2019, SEC.16. Amended by P.L.157-2026, SEC.183.

Ind. Code § 6-9-53-8 Commission; powers and duties

Sec. 8. (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; (4) make rules necessary for the conduct of its business and the accomplishment of its purposes; (5) receive and approve, alter, or reject requests and proposals for funding by corporations qualified under subdivision (6); (6) after its approval of a proposal, transfer money, quarterly or less frequently, from the fund established under section 6(a) of this chapter, or from money transferred from that fund to the commission's treasurer under section 6(b) of this chapter, to any Indiana not-for-profit corporation to promote and encourage conventions, visitors, or tourism in the county; and (7) require financial or other reports from any corporation that receives funds under this chapter. (b) All expenses of the commission shall be paid from the fund established under section 6(a) of this chapter or from money transferred from that fund to the commission's treasurer under section 6(b) of this chapter. The commission shall annually prepare a budget, taking into consideration the recommendations made by a corporation qualified under subsection (a)(6) and submit the budget to the county fiscal body for its review and approval. 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.290-2019, SEC.16.

Ind. Code § 6-9-53-9 Grouseland Foundation

Sec. 9. (a) The treasurer of the Grouseland Foundation, Inc., shall deposit all money received under section 5 of this chapter in a separate account of the Grouseland Foundation, Inc. (b) The Grouseland Foundation, Inc., shall use the money received under this chapter only for the restoration, maintenance, and operations of the Indiana territorial mansion and presidential site of William Henry Harrison located at West Scott Street in the city of Vincennes. As added by P.L.290-2019, SEC.16.

Ind. Code § 6-9-53-10 Handling of tax revenue

Sec. 10. All money coming into possession of the commission or the Grouseland Foundation, Inc., 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 or the Grouseland Foundation, Inc., are subject to audit and supervision by the state board of accounts. As added by P.L.290-2019, SEC.16.

Ind. Code § 6-9-53-11 Crime; commission; improper transfer

Sec. 11. (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.290-2019, SEC.16.

Ind. Code § 6-9-53-12 Crime; Grouseland Foundation; improper transfer

Sec. 12. (a) An officer, director, or trustee of the Grouseland Foundation, Inc., who knowingly: (1) approves the transfer of money received under this chapter 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.290-2019, SEC.16.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026