Ind. Code § 6-9-29-1 Application of chapter
Sec. 1. This chapter applies to all counties imposing an innkeeper's tax under this article.
As added by P.L.85-1995, SEC.38.
Ind. Code ch. 6-9-29
Ind. Code ch. 6-9-29
in effectInd. Code § 6-9-29-1.2 Application to rooms, lodgings, or other accommodations in a house, condominium, or apartment; exemption
Sec. 1.2. (a) Except as provided in subsection (b), an innkeeper's tax imposed under this article applies, in addition to any other place explicitly specified in a statute under this article, to rooms, lodgings, or other accommodations in a house, condominium, or apartment that are furnished for consideration for less than thirty (30) days.
(b) The exemption provided by IC 6-2.5-5-53(a) from the state gross retail tax also applies to innkeeper's taxes imposed under subsection (a).
(c) This subsection is intended as notice to an owner in subsection (a). The state gross retail tax imposed under IC 6-2.5-4-4 may also apply to transactions described in subsection (a) in which an owner is required to collect and remit innkeeper's taxes under an applicable innkeeper's tax statute in this article.
As added by P.L.108-2019, SEC.140.
Ind. Code § 6-9-29-1.4 "City"
Sec. 1.4. As used in this article, "city" means a first class city, second class city, or third class city as classified under IC 36-4-1-1.
As added by P.L.157-2026, SEC.178.
Ind. Code § 6-9-29-1.5 Effective date of ordinance to be specified; certified copy of ordinance; collection of tax
Sec. 1.5. (a) Unless otherwise provided in this article, a county fiscal body that adopts an ordinance to impose, rescind, or increase or decrease the rate of a county innkeeper's tax, or to make a change between collection of the tax by the county treasurer or the department of state revenue, must specify the effective date of the ordinance to provide that the ordinance takes effect:
(1) at least thirty (30) days after the adoption of the ordinance; and
(2) on the first day of a month.
(b) If a county fiscal body adopts an ordinance described in subsection (a), it must immediately send a certified copy of the ordinance to the commissioner of the department of state revenue. Notwithstanding subsection (a), if the department of state revenue collects the revenue from the county innkeeper's tax, the department of state revenue shall begin collecting the tax as provided in the ordinance for periods beginning on or after the later of:
(1) the first day of the month that is not less than thirty (30) days after the ordinance is sent to the commissioner of the department of state revenue; or
(2) the effective date specified in the ordinance.
The department shall collect the tax at the rate in the ordinance unless the rate is not authorized under this article.
(c) If an ordinance does not specify an effective date, the ordinance shall be considered effective on the earliest date allowable under this section.
As added by P.L.119-1998, SEC.20. Amended by P.L.122-2021, SEC.5; P.L.137-2022, SEC.91.
Ind. Code § 6-9-29-2 Liability; penalty for failure to remit tax
Sec. 2. An individual who:
(1) is an individual taxpayer or an employee, an officer, or a member of a corporate or partnership taxpayer; and
(2) has a duty to remit innkeeper's taxes to the department of state revenue or a political subdivision;
holds those innkeeper's taxes in trust for the state or political subdivision and is personally liable for the payment of the innkeeper's taxes, plus any penalties and interest attributable to the innkeeper's taxes, to the state or political subdivision. An individual who knowingly fails to collect or remit the innkeeper's taxes to the state or political subdivision commits a Level 6 felony.
As added by P.L.85-1995, SEC.38. Amended by P.L.158-2013, SEC.120.
Ind. Code § 6-9-29-3 Rights and powers of county treasurer; standard return form
Sec. 3. (a) If an ordinance has been adopted requiring the payment of the innkeeper's tax to the county treasurer instead of the department of state revenue, the county treasurer has the same rights and powers with respect to collecting and refunding the county innkeeper's tax as the department of state revenue.
(b) The department of state revenue shall prescribe a standard return form to be used by a taxpayer with remittance of the innkeeper's tax:
(1) to the department of state revenue, if the taxpayer files a separate return for the innkeeper's tax; or
(2) to the county treasurer, if an ordinance has been adopted requiring the payment of the innkeeper's tax to the county treasurer instead of the department of state revenue.
As added by P.L.85-1995, SEC.38. Amended by P.L.181-2016, SEC.31; P.L.175-2018, SEC.20.
Ind. Code § 6-9-29-4 Summary data to be provided by department of state revenue
Sec. 4. Upon a request by a county auditor or treasurer, the department of state revenue shall provide summary data regarding innkeeper's tax collections for the county. This data may not include any confidential information. The department shall provide the summary data within ten (10) business days after the request is made.
As added by P.L.85-1995, SEC.38.
Ind. Code § 6-9-29-5 Summary data to be provided to commissions
Sec. 5. (a) As used in this section, "commission" refers to the following:
(1) A board of managers established under:
(A) IC 6-9-1-2 (St. Joseph County);
(B) IC 6-9-3-1 (Floyd/Clark County);
(C) IC 6-9-6-2 (LaPorte County);
(D) IC 6-9-10-2 (Wayne County); or
(E) IC 6-9-15-2 (Jefferson County).
(2) A capital improvement board of managers established under:
(A) IC 36-10-9-3 (Marion County); or
(B) IC 36-10-8 (Allen County).
(3) A commission established under:
(A) IC 6-9-10.5-9 (White County);
(B) IC 6-9-18-5 (Uniform County Innkeeper's Tax);
(C) IC 6-9-19-5 (Elkhart County);
(D) IC 6-9-32-5 (Jackson County); or
(E) IC 6-9-37-5 (Hendricks County).
(4) A convention and visitor bureau:
(A) established under IC 6-9-2-3 (Lake County); or
(B) designated as a grant recipient under IC 6-9-9-3(c) (Allen County).
(5) A convention and visitor commission established under:
(A) IC 6-9-2.5-2 (Vanderburgh County);
(B) IC 6-9-4-2 (Monroe County);
(C) IC 6-9-7-2 (Tippecanoe County);
(D) IC 6-9-11-2 (Vigo County);
(E) IC 6-9-14-2 (Brown County); or
(F) IC 6-9-17-5 (Madison County).
(6) Any other similar entity that is authorized to administer funds received from an innkeeper's tax imposed under this article.
(b) Each month, the department of state revenue shall also provide summary data of the amount of the county's innkeeper's tax collections to the commission established for that county.
(c) This subsection applies only to a county that has adopted an ordinance requiring the payment of the innkeeper's tax to the county treasurer instead of the department of state revenue. The county treasurer shall determine and report to the department of state revenue before March 1 of each year the amount of innkeeper's tax collected in the county in the preceding calendar year. Not later than April 1 of each year, the department of state revenue shall provide summary data of the total amount of the county's innkeeper's tax collected in the preceding calendar year to the commission established for that county.
As added by P.L.175-2018, SEC.21. Amended by P.L.290-2019, SEC.10.
Ind. Code § 6-9-29-6 Requirement for marketplace facilitator to collect and remit tax; provide information
Sec. 6. (a) A marketplace facilitator (as defined in IC 6-2.5-1-21.9) of rooms, lodgings, or accommodations subject to taxation under this article is considered the person engaged in the business of renting or furnishing the rooms, lodgings, or accommodations and is required to collect and remit any taxes imposed under this article.
(b) Regardless of whether a transaction under this article was made by the marketplace facilitator on its own behalf or facilitated on behalf of a seller, a marketplace facilitator is required to do the following with each retail transaction made on its marketplace:
(1) Collect and remit the tax imposed under this article to the department, even if:
(A) a seller for whom a transaction was facilitated:
(i) does not have a registered retail merchant certificate; or
(ii) would not have been required to collect an innkeeper's tax had the transaction not been facilitated by the marketplace facilitator; and
(B) the innkeeper's tax is normally remitted directly to a political subdivision of the state.
(2) Comply with all applicable procedures and requirements imposed under this article or IC 6-2.5 as the retail merchant in the transaction.
(c) Upon the request of:
(1) the department; or
(2) a political subdivision;
a marketplace facilitator shall provide information listing the tax collected in accordance with this article by the marketplace facilitator on behalf of each of its sellers for the period specified by the requesting entity.
(d) For purposes of subsection (c):
(1) if the information is requested by the department, the department may share the information with the political subdivision in which the transactions occurred in accordance with IC 6-8.1-3-7.1; or
(2) if the information is requested by a political subdivision, the political subdivision is entitled only to information pertaining to transactions that occurred within the political subdivision.
As added by P.L.108-2019, SEC.141.
Ind. Code § 6-9-29-7 Agreement to furnish county treasurer with tax collection information
Sec. 7. (a) A county treasurer may enter into an agreement with the fiscal officer of an entity:
(1) created under this article; and
(2) that is responsible for the expenditure of funds from an innkeeper's tax under this article;
to furnish the fiscal officer each month with the name and retail address of each business collecting the innkeeper's tax and the amount of money collected from each business.
(b) An agreement under subsection (a) must include a provision specifying that, unless in accordance with a judicial order, the fiscal officer, employees of the fiscal officer, former employees of the fiscal officer, counsel of the fiscal officer, agents of the fiscal officer, or any other person may not divulge the names or retail addresses of the businesses, the amount of taxes paid by the businesses, or any other information disclosed to the fiscal officer by the county treasurer.
As added by P.L.108-2019, SEC.142.
Ind. Code § 6-9-29-8 "Innkeeper's tax fund"; restrictions
Sec. 8. (a) As used in this section, "innkeeper's tax fund" refers to any fund established pursuant to an innkeeper's tax chapter of this article regardless of its title.
(b) Each county that imposes an innkeeper's tax may not:
(1) deposit or transfer money in its innkeeper's tax fund into any other fund; or
(2) deposit or transfer money in any other fund into its innkeeper's tax fund.
As added by P.L.230-2025, SEC.104.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026