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

Under Warrick County Code § 36.20, the Board of Commissioners levies the Innkeepers' Tax on every person renting or furnishing, for periods of less than 30 days, rooms or lodgings in a hotel, motel, boat motel, inn, college or university memorial union, college or university residence hall or dormitory, or tourist cabin located in unincorporated Warrick County, Indiana. The tax rate is set at 5% on 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. Two carve-outs apply: a student renting a residence hall room while enrolled in a for-credit course of study at the college or university is exempt, and any rental of 30 days or more falls outside the tax entirely. Collection and administration run through the state, not the county treasurer directly: the Innkeepers' Tax is imposed, paid to, and collected by the Indiana Department of Revenue under I.C. 6-9-18-3, and every provision of I.C. 6-2.5 governing rights, duties, liabilities, procedures, penalties, definitions, exemptions, and administration applies except where it conflicts with I.C.

6-9-18 or the Warrick County Treasurer's requirements. Once collected, the Treasurer deposits the proceeds into the Warrick County Convention, Visitor, and Tourism Fund (Fund 7304), earmarked for advertising, promotional activities, trade shows, special events, and recreation that promote conventions, visitors, and tourism in the county. Businesses covered under division (A) were required to begin collecting the tax on April 1, 2018. The ordinance history runs from CC Ord. 1999-1 (passed 11-4-99) through amendments by CC Ord. 2017-01 (passed 6-1-17) and CC Ord. 2018-01 (passed 2-22-18), which added the current fund structure and start date.