I. II. ORDINANCE NO. 2017?52 I AN ORDINANCE OF THE WARRICK COUNTY COUNCIL LEVYING AN TAX AND ESTABLISHING A CONVENTION, VISITOR, AND TOURISM PROMOTION FUND WHEREAS, the Warrick County Council is the ?scal body in and for the County of Warrick, State of Indiana; WHEREAS, the Warrick County Council desires to promote and encourage conventions, visitors, and tourism Within Warrick County; and WHEREAS, Indiana Code 6?19-18-1, et seq. permits the Warrick County Council to adopt, by Ordinance, a county innkeeper?s tax to fund such promotional activities. NOW, THEREFORE, IT BE ORDAINED by the County Council of Warrick County, State of Indiana, as follows: An innkeeper?s tax is hereby levied on every person, as de?ned by Indiana Code 3, engaged in the business of renting or furnishing, for periods of less than thirty (3 0) days, any room or rooms, lodgings, or accommodations in any: hotel; motel; boat motel; inn; college or university memorial union; college or university residence hall or dormitory; or tourist cabin. located in Warrick County (?Innkeeper?s Tax?). The Innkeeper?s Tax does not apply to gross income received in a transaction in which: 1. a student rents lodgings in a college or university residence hall While that student participates in a course of study for which the student receives college credit from a college or university located in the county; or a person rents a room, lodging, or accommodations for a period of thirty (30) days or more. The Innkeeper?s Tax shall be levied at the rate of ?ve percent on the gross retail income derived from lodging income only and is in addition to the state gross retail tax imposed under Indiana Code 6-2.5. IV. The Innkeeper?s Tax shall be reported on forms approved by the Warrick County Treasurer and shall be paid to the Warrick County Treasurer not more than twenty (20) days after the end of the month in which the Innkeeper?s Tax is collected. V. All of the provisions of Indiana Code 6?2.5 relating to rights, duties, liabilities, procedures, penalties, de?nitions, exemptions, and administration are applicable to the imposition and administration of the Innkeeper?s Tax, except to the extent those provisions are in con?ict or inconsistent With the speci?c provisions of Indiana Code 6-9?18 or the requirements of the Warrick County Treasurer. VI. The Warrick County Treasurer is directed to establish the Warrick County Convention, Visitor, and Tourism Fund (Fund 7304 Innkeeper?s Tax Collections) in which all amounts received under this Ordinance shall be deposited. VII. Money in the Warrick County Convention, Visitor, and Tourism Fund shall be used to promote and encourage conventions, visitors, and tourism Within Warrick County. Such expenditures include, but are not limited to, expenditures for advertising, promotional activities, trade shows, special events, and recreation. Any person, corporation, or other entity described in Sectionl of this Ordinance shall begin collection of the Innkeeper?s Tax on January 1, 2018. ADOPTED by the Warrick County Council, this day of 2017. WARRICK COUNTY COUNCIL Gary Meyer, President Greg Richmond, Vice President Charles R. Christmas David Hachmeister Paul Rudolph Brad Overton Ted Metzger ATTEST: Warrick County Auditor