Bill Text: IN HB1067 | 2010 | Regular Session | Introduced
Bill Title: Vigo County innkeeper's tax.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2010-01-05 - First reading: referred to Committee on Interstate and International Cooperation [HB1067 Detail]
Download: Indiana-2010-HB1067-Introduced.html
Introduced Version
HOUSE BILL No. 1067
_____
DIGEST OF INTRODUCED BILL
Citations Affected: IC 6-9-11-6.
Synopsis: Vigo County innkeeper's tax. Increases the maximum Vigo
County innkeeper's tax rate that may be imposed by the county council
from 5% to 8%. Phases in the increase over six years.
Effective: Upon passage.
Kersey
January 5, 2010, read first time and referred to Committee on Interstate and International
Cooperation.
Introduced
Second Regular Session 116th General Assembly (2010)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in
Additions: Whenever a new statutory provision is being enacted (or a new constitutional provision adopted), the text of the new provision will appear in this style type. Also, the word NEW will appear in that style type in the introductory clause of each SECTION that adds a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in this style type or
HOUSE BILL No. 1067
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
Be it enacted by the General Assembly of the State of Indiana:
SOURCE: IC 6-9-11-6; (10)IN1067.1.1. -->
SECTION 1. IC 6-9-11-6 IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 6. (a) The county council may
levy 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, tourist cabin, university memorial union, or university
residence hall, except state camping facilities, located in the county.
The tax does not apply to a retail transaction in which a student
rents lodging in a university memorial union or residence hall
while that student participates in a course of study for which the
student receives college credit from a state university located in the
county.
(b) The county council may impose the tax at a rate not to exceed:
(1) for years prior to 2011, five percent (5%);
(2) for 2011, five and five-tenths percent (5.5%);
(3) for 2012, six percent (6%);
(4) for 2013, six and five-tenths percent (6.5%);
(5) for 2014, seven percent (7%);
(6) for 2015, seven and five-tenths percent (7.5%); and
(7) for 2016 and thereafter, eight percent (8%);
on the gross income derived from lodging income only. The tax is in addition to the state gross retail tax imposed on those persons by IC 6-2.5.The tax does not apply to a retail transaction in which a
student rents lodging in a university memorial union or residence hall
while that student participates in a course of study for which the
student receives college credit from a state university located in the
county.
(b) (c) The county fiscal body may adopt an ordinance to require
that the tax be reported on forms approved by the county treasurer and
that the tax shall be paid monthly to the county treasurer. If such an
ordinance is adopted, the tax shall be paid to the county treasurer not
more than twenty (20) days after the end of the month the tax is
collected. If such an ordinance is not adopted, the tax shall be imposed,
paid, and collected in exactly the same manner as the state gross retail
tax is imposed, paid, and collected pursuant to IC 6-2.5.
(c) (d) All of the provisions of IC 6-2.5 relating to rights, duties,
liabilities, procedures, penalties, definitions, exemptions, and
administration apply to the imposition and administration of the tax
imposed under this section, except to the extent those 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
income" shall have the same meaning in this section as they have in
IC 6-2.5, except that "person" shall not include supported educational
institutions. 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.
(d) (e) If the tax is paid to the department of state revenue, the
amounts received from the tax shall be paid quarterly by the treasurer
of state to the county treasurer upon warrants issued by the auditor of
state.
(e) (f) 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.
(b) The county council may impose the tax at a rate not to exceed:
(1) for years prior to 2011, five percent (5%);
(2) for 2011, five and five-tenths percent (5.5%);
(3) for 2012, six percent (6%);
(4) for 2013, six and five-tenths percent (6.5%);
(5) for 2014, seven percent (7%);
(6) for 2015, seven and five-tenths percent (7.5%); and
(7) for 2016 and thereafter, eight percent (8%);
on the gross income derived from lodging income only. The tax is in addition to the state gross retail tax imposed on those persons by IC 6-2.5.
SOURCE: ; (10)IN1067.1.2. -->
SECTION 2. An emergency is declared for this act.
