Indiana Code
Chapter 29. Innkeeper's Tax Administration
6-9-29-2. Liability; Penalty for Failure to Remit Tax

Sec. 2. An individual who:
(1) is an individual taxpayer or an employee, an officer, or a member of a corporate or partnership taxpayer; and
(2) has a duty to remit innkeeper's taxes to the department of state revenue or a political subdivision;
holds those innkeeper's taxes in trust for the state or political subdivision and is personally liable for the payment of the innkeeper's taxes, plus any penalties and interest attributable to the innkeeper's taxes, to the state or political subdivision. An individual who knowingly fails to collect or remit the innkeeper's taxes to the state or political subdivision commits a Level 6 felony.
As added by P.L.85-1995, SEC.38. Amended by P.L.158-2013, SEC.120.

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Structure Indiana Code

Indiana Code

Title 6. Taxation

Article 9. Innkeeper's Taxes; Other Local Taxes

Chapter 29. Innkeeper's Tax Administration

6-9-29-1. Application of Chapter

6-9-29-1.2. Application to Rooms, Lodgings, or Other Accommodations in a House, Condominium, or Apartment; Exemption

6-9-29-1.5. Effective Date of Ordinance to Be Specified; Certified Copy of Ordinance; Collection of Tax

6-9-29-2. Liability; Penalty for Failure to Remit Tax

6-9-29-3. Rights and Powers of County Treasurer; Standard Return Form