Bill Text: IN HB1388 | 2011 | Regular Session | Introduced
Bill Title: White County innkeeper's tax.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Introduced - Dead) 2011-01-18 - First reading: referred to Committee on Ways and Means [HB1388 Detail]
Download: Indiana-2011-HB1388-Introduced.html
Citations Affected: IC 6-9-10.5.
Synopsis: White County innkeeper's tax. Authorizes the county
council of White County to increase the county's innkeeper's tax rate to
not more than 5%. Provides that tax revenues from any increase must
be used to promote conventions, tourism, and economic development
in the county. Provides for the establishment of a county promotion
fund for deposit of the tax revenues and a commission to administer the
fund. Provides for the oversight of the commission.
Effective: July 1, 2011.
January 18, 2011, read first time and referred to Committee on Ways and Means.
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A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
(1) hotel;
(2) motel;
(3) inn;
(4) tourist cabin; or
(5) campground space;
located in the county.
(b) The tax may not exceed the rate of
on the gross retail income derived from lodging income only and is in
addition to the state gross retail tax imposed under IC 6-2.5.
(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 under IC 6-2.5.
(d) All of the provisions of IC 6-2.5 relating to rights, duties,
liabilities, procedures, penalties, definitions, exemptions, and
administration are applicable 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. If the tax is paid to
the department of state revenue, the return 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 taxes the
department of state revenue receives under this section during a month
shall be paid, by the end of the next succeeding month, to the county
treasurer upon warrants issued by the auditor of state.
(b) Money in this fund may be expended only to enhance lakes located in the county, including silt trap maintenance.
(c) This subsection applies if the tax levied under section 6 of this chapter is increased by an ordinance adopted by the county fiscal body after June 30, 2011. The county treasurer shall deposit in the lake enhancement fund:
(1) the amount received under section 6 of this chapter; multiplied by
(2) a fraction, the numerator of which is three (3) and the denominator of which is the product of:
(A) the tax rate in effect after the adoption of the ordinance to increase the tax; multiplied by
(B) one hundred (100).
(1) the amount received under section 6 of this chapter; minus
(2) the amount deposited in the lake enhancement fund under section 7(c) of this chapter.
(b) In a county in which a commission has been established under section 9 of this chapter, the county auditor shall issue a warrant directing the county treasurer to transfer money from the county promotion fund to the commission's treasurer if the commission submits a written request for the transfer.
(c) Money in a county promotion fund, or money transferred from such a fund under subsection (b), may be expended only to promote and encourage conventions, visitors, tourism, and economic development within the county. Expenditures that may be made under this subsection include expenditures for advertising, promotional activities, trade shows, special events, and recreation, and expenditures that are authorized by IC 6-3.5-7-13.1 with respect to the county's economic development income tax fund.
(1) economic development; and
(2) the development and growth of the convention, visitor, and tourism industry;
in the county.
(b) The composition and appointment of the membership of a commission created under subsection (a) must be as follows:
(1) Subject to subdivision (2), the county executive shall determine the number of members of the commission.
(2) The commission must be composed of an odd number of members.
(3) A simple majority of the members must be:
(A) engaged in the convention or tourism business;
(B) involved in or promoting conventions, visitors, or
tourism; or
(C) involved in promoting economic development in the
county.
(4) At least two (2) members must be engaged in the business
of renting or furnishing rooms, lodging, or accommodations
(as described in section 6 of this chapter) if at least two (2)
such individuals are available and willing to serve on the
commission.
(5) Not more than a simple majority of the members may be
affiliated with the same political party.
(6) Each member must reside in the county.
(7) The executive of the largest municipality of the county
shall appoint a number of members equal to:
(A) the total number of members of the commission;
multiplied by
(B) a fraction:
(i) the numerator of which is equal to the population of
the largest municipality in the county; and
(ii) the denominator of which is equal to the total
population of the county;
rounded to the nearest whole number. The county executive
shall determine who appoints the members of the commission
not appointed by the executive of the largest municipality of
the county.
(c) All terms of office of commission members begin on January
1. Initial appointments must be for staggered terms, with
subsequent appointments for two (2) year terms. A member whose
term expires may be reappointed to serve another term. If a
vacancy occurs, the appointing authority shall appoint a qualified
person to serve for the remainder of the term. If an initial
appointment is not made by February 1 or a vacancy is not filled
within thirty (30) days, after the vacancy occurs the commission
shall appoint a member by majority vote.
(d) A member of the commission may be removed for cause by
the member's appointing authority.
(e) Members of the commission may not receive a salary.
However, commission members are entitled to reimbursement for
necessary expenses incurred in the performance of their respective
duties.
(f) Each commission member, before entering the member's
duties, shall take an oath of office in the usual form, to be endorsed
upon the member's certificate of appointment and promptly filed
with the clerk of the circuit court of the county.
(g) The commission shall meet after January 1 each year for the
purpose of organization. It shall elect one (1) of its members
president, another vice president, another secretary, and another
treasurer. The members elected to those offices shall perform the
duties pertaining to the offices. The first officers chosen shall serve
from the date of their election until their successors are elected and
qualified. A majority of the commission constitutes a quorum, and
the concurrence of a majority of the commission is necessary to
authorize any action.
(1) accept and use gifts, grants, and contributions from any public or private source, under terms and conditions that the commission considers necessary and desirable;
(2) sue and be sued;
(3) enter into contracts and agreements;
(4) make rules necessary for the conduct of its business and the accomplishment of its purposes;
(5) receive and approve, alter, or reject requests and proposals for funding by corporations described in subdivision (6);
(6) after its approval of a proposal, transfer money, quarterly or less frequently, from the fund established under section 8(a) of this chapter, or from money transferred from that fund to the commission's treasurer under section 8(b) of this chapter, to any Indiana not-for-profit corporation to promote and encourage conventions, tourism, or economic development in the county; and
(7) require financial or other reports from any corporation that receives funds under this chapter.
(b) All expenses of the commission shall be paid from the fund established under section 8(a) of this chapter or from money transferred from that fund to the commission's treasurer under section 8(b) of this chapter. The commission shall annually prepare a budget, taking into consideration the recommendations made by a corporation described in subsection (a)(6), and submit the budget to the county fiscal body for review and approval. An expenditure may not be made under this chapter unless the expenditure is in accordance with an appropriation made by the county fiscal body
in the manner provided by law.
(1) approves the transfer of money to any person or corporation not qualified under law to receive the transfer; or
(2) approves a transfer for a purpose not permitted under law;
commits a Class D felony.
(b) A person who receives a transfer of money under this chapter and knowingly uses the money for any purpose not permitted under this chapter commits a Class D felony.
