Hotels & Lodging in Boone County, IN (2026)
1 rule for unincorporated Boone County, Indiana.
Verified from official government sources
Note: These county rules apply to unincorporated areas of Boone County. If you live within an incorporated city, that city's own rules apply: see the city list below.
Transient Occupancy Tax
Boone County levies a 5% innkeeper's tax on every hotel, motel or inn renting rooms for stays under 30 days, on top of Indiana's state gross retail tax, under Boone County Code Section 34.45. The tax excludes stays of 30 days or more and apartment or residence rentals shorter than a full month-to-month term, and is due monthly to the County Treasurer.
Boone County's Innkeeper's Tax Rate Is 5%
Some RestrictionsBoone County Code § 34.45
(A) (1) A tax is hereby levied on every hotel, motel, or inn engaged in the business of renting or furnishing, for periods of less than 30 days, any room or rooms, lodgings or accommodations located in the county. (2) The tax does not apply to gross income received in a transaction in which: (a) A person rents a room, lodgings or accommodations for a period of 30 days or more; or (b) ...
All Boone County ordinances
See every category we cover for Boone County: parking, noise, fences, fires, animals, pools, and more.
Boone County Ordinance Hub →