Noblesville, IN Short-Term Rentals: Taxes & Fees (2026)

Indiana taxes short-term lodging through two stacked levies. First, IC 6-2.5-4-4 treats the renting or furnishing of any room, lodging, or accommodation for less than 30 days as a retail transaction subject to the 7% state gross retail tax. Second, IC 6-9-56 (the Hamilton County innkeeper's tax statute, added by the 2023 General Assembly) authorizes Hamilton County to impose an innkeeper's tax of up to 8% on the same lodging transactions. The Hamilton County Board of Commissioners exercised that authority in Ordinance CC 08-02-2023.A, raising the county innkeeper's tax from 5% to 8% effective January 1, 2024. The Hamilton County Lodging Tax Fact Sheet published by Visit Hamilton County confirms that 5 percentage points fund the convention, visitor, and tourism promotions account and 3 percentage points fund a tourism capital improvement account. Together, a Noblesville STR booking sees 7% state sales tax plus 8% Hamilton County CIT, for a 15% combined effective rate. Indiana's marketplace facilitator regime (IC 6-2.5-9-3.5, expanded for CIT by IC 6-9-29-5 effective July 1, 2019) makes platforms like Airbnb and Vrbo statutorily responsible for collecting and remitting both the 7% state sales tax and the 8% Hamilton County CIT on bookings transacted through their platforms. Direct bookings, owner-managed channels, and platforms that do not qualify as marketplace facilitators put the collection burden back on the host, who must register with the Indiana Department of Revenue using Form BT-1 and remit through INTIME. The Hamilton County Innkeepers Tax Return Form is available on the county website for hosts who must remit directly. Noblesville itself does not charge a separate municipal lodging tax or STR license fee.