SOURCE: Page 12, line 38; (05)MO057401.12. -->
Page 12, between lines 38 and 39, begin a new paragraph and insert:
SOURCE: IC 6-9-35; (05)MO057401.12. -->
"SECTION 12 IC 6-9-35 IS ADDED TO THE INDIANA CODE
AS A
NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2005]:
Chapter 35. Hendricks County Innkeeper's Tax
Sec. 1. (a) This chapter applies to a county having a population
of more than one hundred thousand (100,000) but less than one
hundred five thousand (105,000) that had adopted an innkeeper's
tax under IC 6-9-18 before July 1, 2005.
(b) The:
(1) convention, visitor, and tourism promotion fund;
(2) convention and visitor commission;
(3) innkeeper's tax rate; and
(4) tax collection procedures;
established under IC 6-9-18 before July 1, 2005, remain in effect
and govern the county's innkeeper's tax until amended under this
chapter.
(c) A member of the convention and visitor commission
established under IC 6-9-18 before July 1, 2005, shall serve a full
term of office. If a vacancy occurs, the appointing authority shall
appoint a qualified replacement as provided in this chapter. The
appointing authority shall make other subsequent appointments to
the commission as provided in this chapter.
Sec. 2. As used in this chapter:
(1) "executive" and "fiscal body" have the meanings set forth
in IC 36-1-2; and
(2) "gross retail income" and "person" have the meanings set
forth in IC 6-2.5-1.
Sec. 3. (a) The fiscal body of a 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.
(c) The tax may not exceed the rate of seven percent (7%) 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.
(d) 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.
(e) 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.
(f) If the tax is paid to the department of state revenue, the
amounts received from the tax imposed under this section shall be
paid monthly by the treasurer of state to the county treasurer upon
warrants issued by the auditor of state.
Sec. 4. (a) The county treasurer shall establish a convention,
visitor, and tourism promotion fund. The treasurer shall deposit in
this fund all amounts the treasurer receives under that section.
(b) The county auditor shall issue a warrant directing the county
treasurer to transfer money from the convention, visitor, and
tourism promotion fund to the treasurer of the commission
established under section 5 of this chapter if the commission
submits a written request for the transfer.
(c) Subject to subsection (e), money in a convention, visitor, and
tourism promotion fund, or money transferred from such a fund
under subsection (b), may be expended:
(1) to promote and encourage conventions, visitors, and
tourism within the county; and
(2) for the development of a county park system.
Expenditures under subdivision (1) may include, but are not
limited to, expenditures for advertising, promotional activities,
trade shows, special events, and recreation.
(d) If before July 1, 1997, the county issued a bond with a pledge
of revenues from the tax imposed under IC 6-9-18-3, the county
shall continue to expend money from the fund for that purpose
until the bond is paid.
(e) Tax revenues attributable to a tax rate that exceeds five
percent (5%) must be divided equally between the expenditures
authorized under subsection (c)(1) and (c)(2).
Sec. 5. (a) The county executive shall create a commission to
promote the development and growth of the convention, visitor,
and tourism industry in the county. If two (2) or more adjoining
counties desire to establish a joint commission, the counties shall
enter into an agreement under IC 36-1-7.
(b) The county executive shall determine the number of
members, which must be an odd number, to be appointed to the
commission. A simple majority of the members must be:
(1) engaged in a convention, visitor, or tourism business; or
(2) involved in or promoting conventions, visitors, or tourism.
If available and willing to serve, at least two (2) of the members
must be engaged in the business of renting or furnishing rooms,
lodging, or accommodations (as described in section 3 of this
chapter). Not more than one (1) member may be affiliated with the
same business entity. Not more than a simple majority of the
members may be affiliated with the same political party. Each
member must reside in the county. The county executive shall also
determine who will make the appointments to the commission,
except that the executive of the largest municipality in the county
shall appoint a number of the members of the commission, which
number shall be in the same ratio to the total size of the commission
(rounded off to the nearest whole number) that the population of
the largest municipality bears to the total population of the county.
(c) If a municipality other than the largest municipality in the
county collects fifty percent (50%) or more of the tax revenue
collected under this chapter during the three (3) month period
following imposition of the tax, the executive of the municipality
shall appoint the same number of members to the commission that
the executive of the largest municipality in the county appoints
under subsection (b).
(d) Except as provided in subsection (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, the commission shall
appoint a member by majority vote.
(e) A member of the commission may be removed for cause by
the member's appointing authority.
(f) 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.
(g) 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.
(h) 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.
Sec. 6. (a) The commission may:
(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 qualified under
subdivision (6);
(6) after its approval of a proposal, transfer money, quarterly
or less frequently, from the fund established under section
4(a) of this chapter, or from money transferred from that
fund to the commission's treasurer under section 4(b) of this
chapter, to any Indiana nonprofit corporation to promote and
encourage conventions, visitors, or tourism 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 4(a) of this chapter or from money
transferred from that fund to the commission's treasurer under
section 4(b) of this chapter. The commission shall annually prepare
a budget, taking into consideration the recommendations made by
a corporation qualified under subsection (a)(6), and submit it to the
county fiscal body for its review and approval. An expenditure may
not be made under this chapter unless it is in accordance with an
appropriation made by the county fiscal body in the manner
provided by law.
Sec. 7. All money coming into possession of the commission shall
be deposited, held, secured, invested, and paid in accordance with
statutes relating to the handling of public funds. The handling and
expenditure of money coming into possession of the commission is
subject to audit and supervision by the state board of accounts.
Sec. 8. (a) A member of the commission who knowingly:
(1) approves the transfer of money to any person or
corporation not qualified under law for that 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 that money for any purpose not
permitted under this chapter commits a Class D felony.".
Renumber all SECTIONS consecutively.
(Reference is to ESB 574 as printed March 18, 2005.)
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MO057401/DI 92 2005