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County Commissioner Ordinance - May 1997- ' "�
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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.
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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.
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INDA HOOVER
/�C�y ���
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ATTES : '
KEN . GREUBEL, Gibson County Auditor