Indiana Code 6-9-2-1. Tax on lodgings; rate; returns; disposition of revenue
(b) Except as provided in section 1.5 of this chapter, such tax shall be at a rate of five percent (5%) on the gross retail income derived therefrom and is in addition to the state gross retail tax imposed on the retail transaction.
Terms Used In Indiana Code 6-9-2-1
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
- Month: means a calendar month, unless otherwise expressed. See Indiana Code 1-1-4-5
- Population: has the meaning set forth in Ind. See Indiana Code 1-1-4-5
- Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
(d) All of the provisions of the state gross retail tax (IC 6-2.5) relating to rights, duties, liabilities, procedures, penalties, definitions, exemptions, and administration shall be applicable to the imposition and administration of the tax imposed by this section except to the extent such provisions are in conflict or inconsistent with the specific provisions of this chapter or the requirements of the county treasurer. Specifically and not in limitation of the foregoing sentence, the terms “person” and “gross retail income” shall have the same meaning in this section as they have in the state gross retail tax (IC 6-2.5). If the tax is paid to the department of state revenue, the returns 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.
(e) If the tax is paid to the department of state revenue, the amounts received from the tax shall be paid by the end of the next succeeding month by the treasurer of state to the county treasurer upon warrants issued by the auditor of state. Except as provided in section 1.5(c) of this chapter, the county treasurer shall deposit the revenue received under this chapter as provided in section 2 of this chapter.
Formerly: Acts 1972, P.L.58, SEC.2; Acts 1975, P.L.69, SEC.1. As amended by Acts 1981, P.L.11, SEC.39; Acts 1982, P.L.67, SEC.1; P.L.96-1983, SEC.1; P.L.108-1987, SEC.1; P.L.12-1992, SEC.33; P.L.67-1997, SEC.2; P.L.2-2007, SEC.130; P.L.172-2011, SEC.90; P.L.175-2018, SEC.2; P.L.11-2023, SEC.27; P.L.195-2023, SEC.3.