Vanderburgh County, IN Hotels & Lodging: Transient Occupancy Tax (2026)

Section 3.12.020 sets the county innkeeper's tax at eight percent (8%) of gross income derived from lodging income only, adopted under I.C. 6-9-2.5-6 as amended in 2007 and effective July 25, 2007; it applies in addition to the state gross retail tax already charged under I.C. 6-2.5. Section 3.12.010 requires the tax to be reported monthly, on forms approved by the county treasurer, and paid directly to the treasurer's office no more than twenty days after the end of the reporting month. Section 3.12.010(C) directs that the tax be paid and collected in exactly the same manner as the state gross retail tax, with all of I.C.

6-2.5's provisions on rights, duties, liabilities, procedures, penalties, definitions and administration applying except where they conflict with I.C. 6-9-2.5 or the treasurer's requirements. Section 3.12.030 (added by Ord. 11-24-013, effective 11/6/2024) further requires a monthly report by the 20th of the following month even when no tax was collected, allows mailed reports postmarked by the due date, pushes the deadline to the next business day when the 20th falls on a weekend or holiday, and gives the treasurer, under I.C. 6-8.1-3-12, concurrent audit and investigation authority with the Indiana Department of Revenue, including the power to examine a lodging facility's books and records and to charge audit costs to the facility.