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Indiana Code Title 6. Taxation § 6-9-75-3

Current as of January 02, 2024 | Updated by Findlaw Staff

<Text of section expires January 1, 2047, pursuant to IC 6-9-75-10.>

Sec. 3. (a) The fiscal body of the county 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:

(1) hotel;

(2) motel;

(3) boat motel;

(4) inn;

(5) college or university memorial union;

(6) college or university residence hall or dormitory;  or

(7) tourist cabin;

located in the county.

(b) The tax does not apply to gross income received in a transaction in which:

(1) a student rents lodgings in a college or university residence hall while that student participates in a course of study for which the student receives college credit from a college or university located in the county;  or

(2) a person rents a room, lodging, or accommodations for a period of thirty (30) days or more.

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Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-9-75-3 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-9-75-3/

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