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County Commissioner Ordinance - May 1997- ' "� � .. .� . ORDINF.NCE N0. 1997 - .✓ AN ORDINANCE OF THE GIBSON COUNTY COUNCIL IMPLEMEN�ING THE PROVISIONS OF INDIANA CODE 6-9-18 AND PROVIDING AN INNKEEPER'S TAX FOR GIBSON COUNTY, iND�ANA WHEREAS, Indiana Code 6-9-18 authorizes a County to adopt an Innkeeper's Tax =or the purpose of collecting revenues ."rom those persons who rent rooms or lodgings within the County for periods of less than thirty (30) days; and WHEREAS, i't is the desire of the County Council of Gibson County, Indiana to adopt such a tax to establish a fund for convention, recreation and visitor promotion within Gibson County, Indiana. NOW, THEREFORE, BE �T ORDAINED by the County Council of Gibson County, Indiana as �ollows: Section One: An Innkeeper's Tax is hereby levied on every person and/or entity engaged in the business of reniing or furnishing, for periods of less than thirty (30) days, any room or rooms, lodgings or accommodations in any ho�el, motel, inn and touris� cabin located in Gibson Coun�y, Indiana. Section Two: This tax transaction in accommodations does no� apply �o gross income received in a which a person rents a room, lodging or for a period of thirty (30) days or longer. Section Three: The rate of this tax is five percent (S$) on �he gross retail income derived from lodging income only and is in addition to the Sta'te Gross Retail Tax imposed under Indiana Code 6-2.5. Section Four: This Ordinance req_uires �he tax to be reported on forms provided by Lhe Gibson County Treasurer and thaL �he �ax shall be paid mon�hly �o �he Gibson County Treasurer. The �ax shall be paid �o the Gibson County Treasurer no� more than twenty (20) days after the end of the month in which the tax is collected. Section Five: The Gibson County Treasurer shall establish a convention, recreation and visitor promotion account and shall deposit into this fund all amounts received by the levying of this tax. . ', i- < :.� . Section Six: Funds deposited in the fund created by this Ordinance shall be expended only to promote and encourage conven�ions, trade shows, special events, recreation, visitors, or industrial development within Gibson County, Indiana. Section Seven: This Ordinance shall be in full force and effect on June 15, 1997. PASSED AND ADOPTED by �he Gibson County Council this 20th day o� May, 1997. � OC _.GL � INDA HOOVER /�C�y ��� Y �EWIG •� , , � . .t�`r�:z: ,;, - ATTES : ' KEN . GREUBEL, Gibson County Auditor