Hotels & Lodging in Indiana (2026)
11 rules on the books across Indiana, 11 cities and counties. Select a rule to read the full details.
Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions
Transient Occupancy Tax
Local hotel and short-term-rental occupancy taxes, who must collect them, remittance schedules, and use of the revenue for tourism, transportation, or housing.
Boone County
Some RestrictionsBoone County levies a 5% innkeeper's tax on every hotel, motel or inn renting rooms for stays under 30 days, on top of…
Read full rule →Dearborn County
Some RestrictionsDearborn County, Indiana imposes a 5% innkeeper's tax on gross retail income from lodging rented for periods of less…
Read full rule →Hamilton County
Some RestrictionsHamilton County charges a 5% County Innkeeper's Tax on every room, lodging, or tourist cabin rented on a daily basis…
Read full rule →Hendricks County
Some RestrictionsHendricks County levies an 8% innkeeper's tax on every hotel, motel, or inn stay of less than 30 days, on top of the…
Read full rule →Howard County
Some RestrictionsHoward County imposes an 8% innkeeper's tax on any person renting hotel, motel, inn, tourist cabin, or college…
Read full rule →Indianapolis
Some RestrictionsIndianapolis hotels, motels and other lodging operators across Marion County collect a 10 percent county innkeeper's…
Read full rule →Laporte County
Some RestrictionsLaPorte County levies its County Innkeepers' Tax on lodging under Code § 36.37, following I.C. 6-9-6-6(b). Operators…
Read full rule →Morgan County
Some RestrictionsIn unincorporated Morgan County, Indiana, hotels, motels, boat motels, inns, tourist cabins, and college dormitories…
Read full rule →Tippecanoe County
Some RestrictionsTippecanoe County charges a 5% Innkeeper's Tax on gross lodging income at hotels, motels, inns, tourist camps and…
Read full rule →Vanderburgh County
Some RestrictionsVanderburgh County levies an 8% innkeeper's tax on gross lodging income under Code Sec. 3.12.020, on top of the state…
Read full rule →Warrick County
Some RestrictionsWarrick County levies a 5% Innkeepers' Tax on unincorporated county hotels, motels, boat motels, inns, tourist cabins…
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