Sec. 20. This section is intended as notice to an owner as defined in section 2 of this chapter. An owner of short term rental property who makes a short term rental in which payments for the room, lodging, or other accommodation are not made through a marketplace facilitator (as defined by IC 6-2.5-1-21.9) may be liable for collecting and remitting the following taxes on consideration received by the owner for the short term rental:
(1) State gross retail tax imposed under IC 6-2.5-4-4.
(2) Innkeeper's tax imposed under IC 6-9.
As added by P.L.108-2019, SEC.245.
Structure Indiana Code
Chapter 24. Short Term Rentals
36-1-24-3. "Owner Occupied Short Term Rental Property"
36-1-24-5. "Permitted Property"
36-1-24-6. "Short Term Rental"
36-1-24-7. "Short Term Rental Platform"
36-1-24-8. Owner Occupied Short Term Rental Property Is a Permitted Residential Use
36-1-24-10. Enforcement of Laws That Regulate, Prohibit, or Limit Short Term Rentals
36-1-24-11. Permits; Application Requirements
36-1-24-12. Duty to Update Permit Information
36-1-24-13. Expiration; Authorization to Charge a Permit Fee
36-1-24-14. Revocation of a Permit
36-1-24-15. Notice and Hearing Procedures for Revocation
36-1-24-16. Application for Permit When Previous Permit Was Revoked
36-1-24-17. Permits; Nontransferable to a New Owner
36-1-24-18. Violations; Class C Infraction