Tippecanoe County, IN Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 5% of gross lodging income
- Applies to stays under
- 30 days
- Collector
- County Treasurer
- Payment deadline
- 20 days after month end
- Late penalty
- 10% plus 8%/yr interest
Summary
Tippecanoe County charges a 5% Innkeeper's Tax on gross lodging income at hotels, motels, inns, tourist camps and similar short-term lodging, collected monthly by the County Treasurer under County Code § 34.72.
Each person engaged in the business of renting or furnishing, for periods of less than 30 days, any room or rooms, lodgings, or accommodations in any commercial hotel, motel, inn, university memorial union, university residence hall, tourist camp or tourist cabin, located in the county, shall be required that the Innkeeper's Tax, imposed at the rate of 5% on the gross income derived from lodging income only, be paid monthly to the County Treasurer and that the tax be reported on forms approved by the County Treasurer.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: 2025 S-17: Supplement contains: Local legislation current through Ord. 2025-25-CM, passed 8-1-25; and State legislation current through 2025 Acts, Pamphlet No. 3).
Full Breakdown
72, anyone renting rooms or accommodations for stays of less than 30 days at a commercial hotel, motel, inn, university memorial union, university residence hall, tourist camp or tourist cabin in Tippecanoe County must collect the Innkeeper's Tax at a rate of 5% of gross lodging income only. C. 6-9-7-6 as collector and reporter of the tax, and must be reported on Treasurer-approved forms. Payment is due no more than 20 days after the end of the month the tax was collected. 73 requires a monthly report from every covered lodging facility even in months with no collections, and treats a report as timely if postmarked by the 20th (moved to the next business day when the 20th falls on a weekend or holiday).
C. C. 1-3-12 has concurrent audit authority with the Indiana Department of Revenue, including examining a facility's books and records and, at the Treasurer's discretion, charging audit costs back to the lodging facility. After an audit, the Treasurer either refunds an overpayment or issues a statement demanding payment within 30 business days.
Violations & Fines
Failing to file a return or pay the full Innkeeper's Tax by the due date triggers a 10% penalty on the unpaid tax (or on the full tax due if no return was filed), plus interest at 8% per year on the unpaid balance and penalty until paid in full. Late monthly reports also draw a flat 10% penalty on the tax owed, not prorated by days late.
Frequently Asked Questions
What is the Innkeeper's Tax rate in Tippecanoe County?
Who collects the Tippecanoe County lodging tax?
What happens if a hotel pays the Innkeeper's Tax late?
Sources & Official References
Other rules in Tippecanoe County
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