Chapter 3.12 INNKEEPER TAX

Chapter 3.12
INNKEEPER TAX

Sections:

3.12.010 County innkeepers tax--Payment required.

A. Commencing on and after September 1, 1987, the county innkeepers tax shall be reported monthly on forms approved by the county treasurer.

B. The county innkeepers tax shall be paid monthly not more than twenty (20) days after the end of the month for which the tax is reported and collected, directly to the office of the county treasurer.

C. The county innkeepers tax shall be paid and collected in exactly the same manner as the state gross retail tax is paid and collected, pursuant to IC 6-2.5.

D. All of the provisions of IC 6-2.5 relating to rights, duties, liabilities, procedures, penalties, definitions, and administration shall be applicable to the administration of the county innkeepers tax, except to the extent that such provisions are in conflict or inconsistent with the specific provisions of IC 6-9-2.5, et seq., or the requirements of the county treasurer.

(Prior code § 112.01)

3.12.020 County Innkeeper’s Tax--Rate

A. The Vanderburgh County Council hereby adopts the provisions of I.C. 6-9-2.5-6, as amended by the 2007 Session of the Indiana General Assembly, and imposes a tax levy rate of eight percent (8%) on the gross income derived from lodging income only and shall be in addition to the state gross retail tax imposed on such persons by I.C. 6-2.5.

B. This Ordinance shall be in full force and effect from and after the 25th day of July, 2007.

C. This Ordinance shall amend all prior Ordinances enacted by the Vanderburgh County Council. The provisions of prior Ordinances enacted by the Vanderburgh County Council not inconsistent with the provisions of this Ordinance shall remain in full force and effect.

D. From and after the date of passage of this Ordinance, the Vanderburgh County Auditor is directed to forward certified copies of this Ordinance to the Indiana Department of Revenue, the Treasurer of the State of Indiana, and The Auditor of the State of Indiana.

E. If any clause, sentence, section or part of this Ordinance shall for any reason be adjudged by any court of competent jurisdiction to be unconstitutional for any reason, such invalidity and reason therefor shall not affect, impair or invalidate the remainder of this Ordinance, or any section or sections thereof, but shall be confined in its operation to the section, or part thereof, clause, sentence or paragraph, or part thereof, so adjudged to be unconstitutional or invalid for any such reason.

(3.12.020, Amended, 7/25/2007; 3.12.020, Added, 12/18/2002)