Lake County, IN Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- County innkeeper's tax
- 5%
- Statute
- IC 6-9-2
- State sales tax
- 7% (additional)
- Applies to stays
- Under 30 days
- Max STR permit fee
- $150 (IC 36-1-24-13)
Summary
Short-term stays in Lake County are subject to the 5% Lake County innkeeper's (lodging) tax under IC 6-9-2, on top of Indiana's 7% state sales tax. The tax applies to rooms and accommodations rented for fewer than 30 days. Any local STR permit fee is capped at $150 by IC
a unit may charge a permit fee, not to exceed one hundred fifty dollars ($150).
Full Breakdown
The Lake County Innkeeper's Tax (IC 6-9-2) imposes a county lodging tax on gross retail income from renting rooms, lodgings, or accommodations for periods of less than thirty (30) days. The Indiana Department of Revenue lists Lake County's rate as 5%, effective June 14, 1983; it is collected with the state's 7% sales tax and remitted to DOR. This reaches Airbnb/VRBO stays just as it does hotels. Separately, IC 36-1-24-13 lets a unit charge an STR permit fee 'not to exceed one hundred fifty dollars ($150),' with no fee for renewals. Unincorporated Lake County adds no separate STR fee.
Violations & Fines
Failure to collect and remit the innkeeper's tax is enforced by the Indiana Department of Revenue with tax penalties and interest; unpaid amounts become a tax liability.
Frequently Asked Questions
What lodging tax do I owe on a Lake County Airbnb?
How much can a city charge for an STR permit?
Sources & Official References
Other rules in Lake County
How Lake County compares: Cities with the Highest Short-Term Rental Taxes·Compare Lake County to another location·View the Indiana short-term rentals overview
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