Sec. 5. (a) In a county having a population of more than two hundred fifty thousand (250,000) and less than three hundred thousand (300,000), there shall be levied each year 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 commercial hotel, motel, inn, tourist camp, or tourist cabin. (b) Except as otherwise provided in this section, the tax imposed under subsection (a) is imposed at the rate of six percent (6%) 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 IC 6-2.5. After June 30, 2021, the county fiscal body may adopt an ordinance to increase the tax rate to not more than eight percent (8%). (c) The tax shall be paid quarterly to the county treasurer not more than twenty (20) days after the end of the quarter in which the tax is collected. All provisions of IC 6-2.5 relating to rights, duties, liabilities, procedures, penalties, exemptions, and definitions apply to the imposition of the tax imposed by this section except as otherwise provided by this chapter, and except that the county treasurer, and not the department of state revenue, is responsible for administration of the tax. All provisions of IC 6-8.1 apply to the county treasurer with respect to the tax imposed by this section in the same manner that they apply to the department of state revenue with respect to the other listed taxes under IC 6-8.1-1-1. (d) The tax imposed under subsection (a) does not apply to the renting or furnishing of rooms, lodgings, or accommodations to a person for a period of thirty (30) days or more. (e) If the county fiscal body adopts an ordinance to increase the tax rate after June 30, 2021, under subsection (b), the county fiscal body shall: (1) specify the effective date of the ordinance to provide that the ordinance takes effect: (A) at least thirty (30) days after the adoption of the ordinance; and (B) on the first day of a month; and (2) immediately send a certified copy of the ordinance to the commissioner of the department of state revenue. (f) If the county fiscal body does not immediately send a certified copy of the ordinance to the commissioner of the department of state revenue as required under subsection (e), the department of state revenue shall treat an increase in the tax rate under this section as having been adopted on 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 department of state revenue; or (2) on the effective date specified in the ordinance. Formerly: Acts 1972, P.L.58, SEC.1. As amended by Acts 1977, P.L.91, SEC.1; Acts 1979, P.L.82, SEC.1; P.L.97-1983, SEC.5; P.L.12-1992, SEC.32; P.L.49-1994, SEC.1; P.L.67-1997, SEC.1; P.L.119-2012, SEC.55; P.L.175-2018, SEC.1; P.L.108-2019, SEC.136; P.L.69-2021, SEC.2; P.L.104-2022, SEC.30.
IC 6-9-1-6 Convention and exhibition center fund Sec. 6. (a) As used in this section, "fund" refers to the convention and exhibition center fund. (b) As used in this section, "primary capital improvement" means a capital improvement in the nature of a convention and exhibition center for which the majority of the money deposited in the fund in calendar year 1993 was used. (c) The amount of revenue collected by the county treasurer under section 5 of this chapter as a result of a five percent (5%) rate shall be deposited quarterly in the convention and exhibition center fund. (d) Money in the fund shall be expended by the board of managers to: (1) finance, construct, improve, equip, operate, promote, and maintain any capital improvement in the nature of a convention and exhibition center; (2) renovate, equip, operate, and maintain any existing structure which may be used as a convention and exhibition center; (3) refund bonds issued for a purpose described in subdivisions (1) through (2), make lease payments incurred, or retire bonds issued to finance, construct, improve, or equip a capital project described in this section; (4) promote tourism; or (5) any other purpose described in this section. (e) The board of managers shall expend money in the fund that is not used to operate a facility or make payments under a lease agreement in the following order of priority: (1) First, to preserve and enhance the physical condition and economic competitiveness of the primary capital improvement, including the establishment of reasonable reserves. (2) Second, for capital improvements to support, supplement, or enhance the utilization of the primary capital improvement and for tourism promotion. However, the capital improvements to which this subdivision applies must be managed directly or ultimately by the governing body of the primary capital improvement. (f) The board of managers is authorized to enter into lease arrangements with governmental or private agencies for the purpose of using the facilities for convention, civic, or exhibition activities. The convention and exhibition center fund may be obligated by the board of managers and used for the purpose of paying any amount agreed upon in said lease agreement with governmental or private agencies. (g) With respect to obligations to refund or retire bonds or loans issued or make lease payments incurred for a purpose described in this section, the general assembly covenants with the holders of these obligations that: (1) this chapter will not be repealed or amended in any manner that will adversely affect the imposition or collection of the portion of the tax imposed under this chapter that is authorized to be expended for an obligation; and (2) this chapter will not be amended in any manner that will change the purpose for which the revenues from the tax imposed under this chapter; as long as the payment of any of those obligations is outstanding. Formerly: Acts 1972, P.L.58, SEC.1; Acts 1975, P.L.197, SEC.13. As amended by Acts 1980, P.L.62, SEC.2; P.L.97-1983, SEC.6; P.L.49-1994, SEC.2; P.L.108-2019, SEC.137; P.L.69-2021, SEC.3.