LaPorte County, IN Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Enforcing agency
- County Treasurer
- Filing frequency
- Monthly
- Payment deadline
- Within 20 days after month collected
- Governing statute
- I.C. 6-9-6-6(b)
- Ordinance origin
- Ord. 92-1, passed 3-23-92
- General penalty
- Up to $2,500 per § 10.99
Summary
LaPorte County levies its County Innkeepers' Tax on lodging under Code § 36.37, following I.C. 6-9-6-6(b). Operators report the tax on forms the County Treasurer approves and remit payment monthly, no later than 20 days after the month the tax was collected, rather than on an annual or quarterly cycle.
(A) (1) Pursuant to the provisions of I.C. 6-9-6-6(b), as amended, the county Innkeepers’ Tax shall be reported on forms approved by the County Treasurer, and the county Innkeepers’ Tax shall be paid monthly to the County Treasurer. (2) The county Innkeepers’ Tax shall be paid to the County Treasurer not more than 20 days after the end of the month in which the tax is collected. (B) The County Treasurer is authorized, instructed, and empowered to prepare the necessary documents, establish the necessary and appropriate procedures, and do any and all other things necessary to establish procedures for local collection of the county Innkeepers’ Tax, all as provided by I.C. 6-9-6-6, as amended from time to time.
Full Breakdown
Chapter 36 of the LaPorte County Code of Ordinances sets the administrative mechanics for the County Innkeepers' Tax authorized under Indiana Code 6-9-6-6. 37(A)(1) requires that the tax be reported on forms the County Treasurer approves, and that payment reach the Treasurer monthly rather than on any other filing schedule. 37(A)(2) fixes the deadline: payment is due to the Treasurer not more than 20 days after the end of the month in which the tax was collected, so an operator collecting the tax in a given month must remit it to the Treasurer's office within 20 days of that month's close.
C. 6-9-6-6 as amended. The ordinance traces to Ord. 92-1, passed March 23, 1992, carrying forward the 1988 Code §§ 3-125 and 3-126. 37 itself governs only reporting-form approval, the monthly filing cycle, and the 20-day remittance deadline, not the percentage charged on a room rental. Lodging businesses in the unincorporated county deal directly with the County Treasurer's office for day-to-day filing rather than with the County Auditor or County Council.
Violations & Fines
The code does not set a separate innkeepers'-tax penalty in Chapter 36, so a failure to file on the Treasurer's approved forms or to remit within the 20-day monthly deadline falls under the county's general penalty, Code § 10.99: a fine of up to $2,500, with each day the violation continues charged as a separate offense. The County Treasurer's office handles collection and compliance follow-up.
Frequently Asked Questions
How often must the LaPorte County Innkeepers' Tax be paid?
Who administers the county Innkeepers' Tax in LaPorte County?
Does the county code set the Innkeepers' Tax rate?
Sources & Official References
Other rules in LaPorte County
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