Ind. Code § 36-7-40-6.5
A person who is:
(1) engaged in the business of renting or furnishing, for periods of less than thirty (30) days, any lodgings:
(2) liable for a special benefits assessment under this chapter for the property described in subdivision (1);
may charge a fee of not more than one dollar ($1) per night to each person who rents the lodgings described in subdivision (1) to be used toward payment of the special benefits assessment.
As added by P.L.230-2025, SEC.145.