Sec. 3. (a) If an ordinance has been adopted requiring the payment of the innkeeper's tax to the county treasurer instead of the department of state revenue, the county treasurer has the same rights and powers with respect to collecting and refunding the county innkeeper's tax as the department of state revenue.
(b) The department of state revenue shall prescribe a standard return form to be used by a taxpayer with remittance of the innkeeper's tax:
(1) to the department of state revenue, if the taxpayer files a separate return for the innkeeper's tax; or
(2) to the county treasurer, if an ordinance has been adopted requiring the payment of the innkeeper's tax to the county treasurer instead of the department of state revenue.
As added by P.L.85-1995, SEC.38. Amended by P.L.181-2016, SEC.31; P.L.175-2018, SEC.20.
Structure Indiana Code
Article 9. Innkeeper's Taxes; Other Local Taxes
Chapter 29. Innkeeper's Tax Administration
6-9-29-1. Application of Chapter
6-9-29-2. Liability; Penalty for Failure to Remit Tax
6-9-29-3. Rights and Powers of County Treasurer; Standard Return Form
6-9-29-4. Summary Data to Be Provided by Department of State Revenue
6-9-29-5. Summary Data to Be Provided to Commissions
6-9-29-6. Requirement for Marketplace Facilitator to Collect and Remit Tax; Provide Information
6-9-29-7. Agreement to Furnish County Treasurer With Tax Collection Information