Vanderburgh County, IN Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 8% of gross lodging income
- Payment due
- Within 20 days after month end
- Collecting office
- Vanderburgh County Treasurer
- Late-report penalty
- 10% flat, no proration
- Rate effective since
- July 25, 2007
- State authority
- I.C. 6-9-2.5-6
Summary
Vanderburgh County levies an 8% innkeeper's tax on gross lodging income under Code Sec. 3.12.020, on top of the state gross retail tax. Hotels and motels must report and pay the tax monthly to the County Treasurer within 20 days after the month ends.
A. The Vanderburgh County Council hereby adopts the provisions of I.C. 6-9-2.5-6, as amended by the 2007 Session of the Indiana General Assembly, and imposes a tax levy rate of eight percent (8%) on the gross income derived from lodging income only and shall be in addition to the state gross retail tax imposed on such persons by I.C. 6-2.5.
B. This Ordinance shall be in full force and effect from and after the 25th day of July, 2007.
Full Breakdown
C. C. 5. 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. C. C. 5 or the treasurer's requirements. 030 (added by Ord. C. 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.
Violations & Fines
A monthly report filed after the 20th-day deadline draws a flat 10% penalty on the innkeeper's tax due, with no proration for how late it is (Sec. 3.12.030(E)). The county treasurer may audit any lodging facility's books, records and third-party remittance data, may retain accountants, investigators or legal counsel for enforcement, and may charge the audit's cost to the facility (Sec. 3.12.030(F), (G), (I)). After an audit, the treasurer either refunds an overpayment or demands payment within 30 business days (Sec. 3.12.030(H)).
Frequently Asked Questions
What is the innkeeper's tax rate in Vanderburgh County?
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Sources & Official References
Other rules in Vanderburgh County
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