Chapter 3.12 INNKEEPER TAX

Chapter 3.12
INNKEEPER TAX

Sections:

3.12.010 County innkeepers tax--Payment required.

3.12.030 Collections and Audits of Innkeeper’s Tax.

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)

3.12.030 Collections and Audits of Innkeeper’s Tax.

A. For lodging facilities obligated to collect Innkeeper’s Tax, a monthly report shall be submitted to the Treasurer along with payment of any Innkeeper’s Tax collected by the 20th calendar day of the month following the month of collection (e.g., an Innkeeper’s Tax monthly report for January is due by February 20th).

B. For purposes of this ordinance, an Innkeeper’s Tax monthly report shall be considered timely submitted if the envelope used to mail the report and any payment via first-class U.S. mail is postmarked on or before the 20th day of the month. The Treasurer shall also accept monthly reports and payments at the Treasurer’s Office.

C. A monthly report is required from any lodging facility covered by the Innkeeper’s Tax law, even if no Innkeeper’s Tax has been collected in the previous calendar month.

D. If the 20th day of the month falls on a Saturday, Sunday, or legal holiday, the Innkeeper’s Tax monthly report shall be submitted by the next following business day.

E. Any monthly reports submitted after the due date must include a penalty calculated at 10% of the Innkeeper’s Tax due, without prorating for the number of days the monthly report is overdue.

F. Recognizing that I.C. 6-9-2.5-6 grants the Treasurer the same rights and powers with respect to collecting the Innkeeper’s Tax as the Indiana Department of Revenue, the Treasurer is authorized to conduct audits and investigations of taxpayers regarding collection and payment of Innkeeper’s Tax. This includes the authority to examine the books, records, papers, or other data bearing on the correctness of Innkeeper’s Tax returns, including those records of third parties handling funds for or acting as an agent for any lodging facility subject to the Innkeeper’s Tax.

G. Pursuant to I.C. 6-8.1-3-12, the Treasurer has concurrent jurisdiction with the Indiana Department of Revenue to investigate and audit Innkeeper’s Tax returns and reports. Furthermore, under I.C. 6-8.1-3-12(g)(3), at the discretion of the Treasurer, the cost of an audit may be charged or assessed against the lodging facility audited.

H. After completing the audit, the results will be provided to the lodging facility by the audit firm or the Treasurer. Upon receipt of the audit results, the Treasurer shall either:

a. Remit to the lodging facility any overpayment of Innkeeper’s Tax, or

b. Send a statement to the lodging facility for the amount of Innkeeper’s Tax due, with a request for payment within thirty (30) business days of the statement date.

I. The Treasurer may retain accountants or investigators to conduct audits of lodging facilities subject to the Innkeeper’s Tax and may retain legal counsel for enforcement actions, with the associated costs charged to the lodging facility if necessary.

(Ord. 11-24-013 § 1, added, 11/6/24)