Ind. Code § 6-9-9-3 – Tax rate; funding of convention and visitors bureau

(a) Except as provided in subsections (b) and (e), the tax imposed by section 2 of this chapter is imposed at the rate of seven percent (7%) on the gross income derived from lodging income only.
(b) Except as provided in subsection (e), the county fiscal body may adopt an ordinance to increase the tax rate to eight percent (8%).
(c) The capital improvement board of managers shall make grants to the convention and visitor bureau in the county from the tax proceeds paid to the capital improvement board of managers under this chapter. A grant made to the convention and visitor bureau in the county under this subsection is to be used solely for the development and promotion of the tourism and convention industry within the county. The amount of the grants to the convention and visitor bureau in the county under this subsection must equal or exceed:
1. (1) two-sevenths (2/7) of the tax proceeds paid to the capital improvement board of managers under this chapter, while an ordinance described in subsection (b) is not in effect in the county; or
2. (2) three-eighths (3/8) of the tax proceeds paid to the capital improvement board of managers under this chapter, while an ordinance described in subsection (b) is in effect in the county.
(d) The capital improvement board of managers may establish budgetary requirements for the convention and visitors bureau. If the convention and visitors bureau fails to conform, the board may elect to suspend funding until the bureau complies. The convention and visitor bureau in the county must include a member appointed by the city executive of each city within the county.
(e) Beginning after December 31, 2048, and notwithstanding subsections (a) and (b), a tax rate imposed under this chapter may not exceed five percent (5%). The portion of the tax rate imposed under this chapter that exceeds five percent (5%) shall expire January 1, 2049.
[Pre-Local Government Recodification Citation: 18-7-18-11 part.]
As added by Acts 1980, P.L.8, SEC.62. Amended by Acts 1980, P.L.63, SEC.1; P.L.86-1993, SEC.5; P.L.49-1994, SEC.10; P.L.224-2007, SEC.95; P.L.290-2019, SEC.6; P.L.157-2026, SEC.167.