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

Section 38.06(A) levies the tax on every hotel, motel, or inn engaged in the business of renting or furnishing, for periods of less than 30 days, any room, rooms, lodgings, or accommodations located in the county; a stay of 30 days or more is not taxed. The rate is 8% of the gross retail income derived from lodging income only, charged in addition to the state gross retail tax imposed under I.C. 6-2.5. Operators report the tax on County Treasurer-approved forms and must pay it monthly, no more than 20 days after the end of the month in which it was collected; the rights, duties, penalties, and administration provisions of I.C. 6-2.5 apply to the tax except where they conflict with I.C. 6-9-37 or the county's own section.

Under § 38.06(B), the County Treasurer deposits every dollar collected into the Convention, Visitor, and Tourism Promotion Fund, and at least quarterly the County Auditor issues a warrant transferring money from that fund to the entities the Tourism Commission has designated to receive it under I.C. 6-9-37-4(c)(2), on a ratio the County Council sets each year no later than May 31. Section 38.06(C) restricts money collected after October 31, 2005 to the purposes listed in I.C. 6-9-37-4(c), and requires the Tourism Commission to submit its proposed budget to the County Auditor by June 30 each year for County Council appropriation before any of the fund can be spent.